Problems with accountants

I am being asked for backing documentation to support computerised TB and transaction listings. Is that reasonable? Will I get the same if I go elsewhere?

My wife and I run our own IT business. I am the fee earner and my wife looks after the administration. We run a very 'tight ship'. All transactions are recorded in a computerised double-entry book-keeping system and reconciled to the bank accounts every month. At the end of each year I also reconcile all the control accounts (not that it is a difficult job) - we raise about 15 sales invoices a year and process maybe a dozen purchase invoices. I don't need or want accounts prepared (my wife and I are the only shareholders and we know the business inside out). But I need to satisfy Companies House and the tax man. So, I want to get accounts prepared for the minimum cost and effort.

For our accountants I produce: an automated TB showing opening, monthly and closing balances; automated lists of transactions for each month; a breakdown of our administration costs; and my reconciliation of the control accounts.

I recently switched accountants because my previous firm had a habit of: reviewing what I sent them; raising spurious adjustments; and then sending me the accounts at the last minute. When I pointed out the adjustments were incorrect, they would say they were not material and there was no time to do anything about them. I was obviously uncomfortable submitting figures I knew to be wrong but had no other option.

I explained all this to my new accountant who said he understood. Now he is insisting on "bank statements; cheque book stubs; paying in books; copy sales invoices; and purchase/expense documentation". He knows I am reluctant to do this because:

1. He is on the other side of the country (I picked them because my son-in-law works there) and I don't want to trust original documents to the Post Office

2. I do not want him raising spurious challenges/adjustments like my previous accountant

3. I don't want him telling me next year that my account was difficult and that he'll need to charge more.

My previous accountant only wanted copies of bank statements. I know that if we get as far as him sending me accounts he will stress he has relied on the information I provided. So I can't see the point of asking for original documents when all he needs to do is put the TB figures into his accounts preparation software and turn the handle. I have offered to send specific documents in response to specific queries, but that's not good enough.

My questions are: Is he being unreasonable? Will I get the same if I go somewhere else?

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AndyHenderson