It is always good as a business owner to follow up on accountants to ensure that they are competent and that they are up to date with all accounting standards. This will ensure the business books are up to date and as per requirement.
Especially when business is good, it's tempting to assume that your accountant has everything under control. But many accountants focus primarily on filling out quarterly tax returns without really tracking the performance of the underlying business. Most successful business owners understand that if they really want to manage their business, they need to get comfortable with the fundamentals of accounting.