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a) It will be great to have means to browse the original data (before conversion), specially if you have accounting data. If you are not converting programs nor data, I do not believe that you will have any problems in those regards; however, it will be very benefitial if you have several "critical" business evaluation reports with a BEFORE / AFTER image of the numbers, giving you a sense of a successful data migration and I am pretty sure that is better to have any of those reports than not having anything: auditor will agree with that.
b) Like some others have already recommended: backup, backup, backup everything, period. Give time to do this flawlessly. Is always surpising that we sometimes may fortget basic stuff in a very complicated project.
Good luck!
Peter vidal
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