For accountants & bookkeepers

Your client keeps their books on IQ Books. Here is exactly what that means.

A client has invited you, or is about to, and you have never heard of this software. Fair. This page is the ten-minute orientation, written for the person who has to sign the accounts: what the ledger guarantees, what you can pull from it on day one, what it costs you (nothing), and how you get data out. No demo call, no sales thread.

§ 01 · The part you actually care about

It is a true double-entry ledger, and it is stricter than the ones you are used to.

Not a cashbook with reports on top. Every economic event in IQ Books posts through one double-entry kernel, and the kernel enforces rules the incumbents treat as suggestions.

Every entry balances, by construction

Bank lines, invoices, bills, receipts, payments, stock movements, depreciation, FX: each posts a balanced journal entry. Debits equal credits on every entry, checked at write time and backstopped by database triggers. There is no path that writes an unbalanced figure into the ledger.

Posted entries are immutable

Nothing is ever edited in place. A correction is a reversal of the original, marked as such, plus a fresh entry, and both stay visible forever. You have seen what "edited" transactions do to an audit trail elsewhere. That cannot happen here, structurally.

Period locks that actually lock

The lock date is inclusive and enforced on every write path: create, edit, void and confirm, checked against both the old date and the new one, so nothing can be edited into or out of a closed period. A closing date that yields to a password is a suggestion. This one is a lock.

Money is integer pence

Every monetary value is stored as integer minor units with half-up rounding. No floating point anywhere in the ledger, so no penny drift between a report and the postings behind it.

Statuses are derived, never declared

An invoice's outstanding balance is gross minus receipt and credit-note allocations, computed per query. Draft, issued, partially paid, paid and void are derived from allocations and journals. There is no editable "mark as paid" field to disagree with the ledger.

VAT has discipline

All ten UK codes including reverse charge, domestic reverse charge and postponed import VAT. Codes clamp by account type, so VAT cannot be booked against a balance-sheet control account. Reverse-charge documents carry net only, with the VAT self-accounted as paired input and output legs on VAT Control. The nine boxes are recomputed server-side from posted journals on every submission; the client's screen never supplies them.

A numeric chart, fixed control accounts, honest suspense

Numeric chart of accounts by type, fixed system accounts for VAT Control and Suspense. Anything unmapped lands in Suspense, visibly, rather than being silently guessed into an expense code.

Everything drills to its journal

Any figure on any report resolves to journal lines. A full audit log records who did what and when. The double entry is never more than one click away, which is not something you can always say about a bank-feed line elsewhere.

§ 02 · Day one

Everything you would reach for is already on the shelf.

Sign in, open the organisation, and the working set is where you expect it. Every export below is free and unlimited.

Trial balancelive, any date, drills to the ledger
General ledger exporttransaction-level CSV, one click, free
P&L, balance sheet, cash flowplus changes in equity and period comparison
Aged debtors & creditorsbuilt for chasing, ties to the control accounts
VAT return + MTDnine boxes recomputed from postings; files to HMRC
MTD ITSAquarterly updates and final declaration for sole traders
Statutory accountsFRS 105 / FRS 102 1A, validated iXBRL, files to Companies House
Bank reconciliationstatement vs ledger, double-entry-safe fixes
Manual journalswith the same immutability and lock rules as everything else
Fixed assetsregister with automatic monthly depreciation
Stockperpetual inventory in the ledger, ties to the balance sheet
Multi-currencylive rates, realised FX on settlement, FRS 102 revaluation
Projects & CISper-project P&L; CIS returns where enabled
Audit logevery action, every user, timestamped
§ 03 · The AI question

The AI does the keying. The sign-off is yours.

Yes, the books largely keep themselves: bank transactions arrive coded by CodeIQ's eight-phase pipeline, receipts scan into draft bills, invoices match to payments. But nothing touches the ledger until a human confirms it. Suggestions arrive as drafts with a confidence score and the method that produced them; the review queue is the workflow, not an afterthought bolted on for compliance. Your role does not shrink here. The keying shrinks. What is left is the judgement, which is the part that was worth your fee in the first place.

§ 04 · Grievances, addressed

Things you have learned to live with.

Made in honour of Xero, QuickBooks and Sage, but with all the spite of someone who has used them for years and found them lacking.This is the list.

What you tolerateA "closing date" your client can push past with a password, and journals that can be edited after the fact, quietly.
What you get hereAn inclusive period lock enforced on every write path, and an immutable ledger where every correction is a visible reversal and repost.
What you tolerateExpenses, projects, multi-currency and decent reporting metered out across tiers and paid add-ons, priced per client, per month, forever.
What you get hereOne plan with the whole platform. Optional modules (purchase orders, payment runs, expenses and mileage, budgets, time and WIP, CIS) are free toggles, off by default, on when needed.
What you tolerateAnother price rise letter. QuickBooks Plus went from £34 to £50 in January 2026; Xero has raised UK prices two Septembers running.
What you get hereIQ Suite plans from £5 a month, and your invited accountant seat is free. The receipts are here.
What you tolerateA bank-feed line that became an expense with no visible double entry, via a rule someone wrote in 2021.
What you get hereEvery figure drills to its journal lines, every draft shows the method and confidence that produced it, and Suspense is where the unknowns visibly sit.
What you tolerateExport paywalls, per-seat charges for your own staff, and the quiet hope that leaving is painful enough that nobody tries.
What you get hereFree transaction-level GL export, free professional seats by invite, and migration designed to be reversible. Software you can leave easily is software you can trust.
§ 05 · And then some

The invitation comes with tooling you did not have yesterday.

The same login carries the rest of The IQ Suite, working from the same ledger. You lose nothing by your client's choice; you gain a stack.

CodeIQthe eight-phase coding pipeline, usable on your other clients' Xero, QuickBooks and Sage books too
ReconcileIQstatement-vs-books reconciliation for any platform, plus a PDF converter for any bank worldwide
LedgerIQ40+ analysis modules straight off the ledger: ratios, trends, forecasts, board packs
PrepIQ PRACTICE PLANSyear-end working papers prepared from the same records, for your review
§ 06 · Access

Getting in takes three steps, and costs you nothing.

01
Your client adds you from Settings → Members, as bookkeeper or admin, using your email address. Any order works: if you already have an IQ Suite account, you accept from the email; if not, register free with the same address and the organisation attaches itself automatically.
02
Register free (if you have not already) with the invited email address. No card, no trial clock, and nothing to configure.
03
Sign in and the organisation is there. Trial balance first, if you are anything like us. Your seat is free and consumes nothing on the client's plan.
Running a practice? Practice plans work in the other direction too: you provision client organisations under your own login, each a full independent set of books, included in the plan rather than priced per client per month.
§ 07 · Questions accountants actually ask

The short answers.

Is it a true double-entry ledger?

Yes: balanced journals on every write, immutable postings with reversal-and-repost corrections, derived statuses, integer-pence storage, enforced period locks, full audit log. Section one of this page is the specification.

Can I export everything?

Yes, free and unlimited: transaction-level GL as CSV, trial balance, all statements, aged reports, VAT workings. No export paywall exists.

Can I file from it?

VAT under MTD, ITSA for sole traders, and FRS 105 / FRS 102 1A statutory accounts tagged as validated iXBRL and filed to Companies House. Filings require an explicit final declaration; nothing files itself.

What does it cost me?

Nothing. Invited professional seats are free. The client's plan covers the organisation; IQ Suite plans run from £5 a month and the free tier covers one organisation with the bank-first feature set.

What if my client's books are a mess when I open them?

The same as anywhere, except the mess is visible: unknowns sit in Suspense rather than guessed categories, every posting shows its provenance, and the drafts queue shows exactly what has not been reviewed yet. You will know the state of the books in minutes, not billable days.

Open the books. Judge the ledger yourself.

Ten minutes with the trial balance will tell you more than any page of ours. Register free, accept the invitation, and start where you always start.

Register free About IQ Books Why it exists