Terms and Conditions of Business

JWPCreers schedule of terms for acting for the preparation of the financial statements of an LLP subject to audit by ourselves

General

We accept instructions to act for you on the basis that we will act in accordance with the bye-laws, regulations and ethical guidelines of The Institute of Chartered Accountants in England and Wales.

Copies of these requirements are available for your inspection in our offices.

Fees

Our fees are computed on the basis agreed with you. Our terms for payment of amounts invoiced and not covered by standing orders are strictly 30 days net and any queries as to the fees charged must be raised within that 30 day period.

We accept settlement of fees by Visa, Mastercard, Visa Debit, American Express, Solo and Visa Electron.

You can make arrangements to pay your fee on a monthly standing order. These standing orders will be applied to fees for the current year and will continue against fees for work in ensuing years.

We reserve the right to charge interest under the late payment of Commercial Debts (Interest) Act 1998 as amended and supplemented by the Late Payment Commercial Regulations 2002 for payments not received in accordance with our terms. We may suspend further services until payment is received on overdue invoices. If we are requested to issue a report or provide an opinion or certificate, we may require that we are paid in full prior to such issuance. Any costs incurred in the recovery of overdue accounts will be collected as part of the settlement.

Client moneys/funds

We may, from time to time, hold money on your behalf. Such money will be held in trust in a client bank account, which is segregated from the firm’s funds. The account will be operated, and all funds dealt with, in accordance with the client’s money regulations of The Institute of Chartered Accountants in England and Wales.

In order to avoid an excessive amount of administration, interest will only be paid to you where the amount of interest that would be earned on the balances held on your behalf in any calendar year exceeds £25. Any such interest would be calculated using the prevailing rate applied by HSBC Bank Plc for small deposits subject to the minimum period of notice for withdrawals. Subject to tax legislation, interest will be paid gross.

If the total sum of money held on your behalf exceeds £10,000 for a period of more than 30 days, or such sum is likely to be held for more than 30 days, then the money will be placed in a separate interest bearing client bank account designated to you. All interest earned on such money will be paid to you. 

Retention of records

We will usually return to you your records which you have supplied to us. Whilst certain documents we have retained during our work may legally belong to you, we reserve the right to destroy correspondence and other papers that we hold which are more than seven years old. You must advise us if you require return of any such document.

Confidentiality

We confirm that when we hold confidential information we shall at all times keep it confidential, except as required by law or as provided for in regulatory, ethical or other professional requirements applicable to our engagement. It will be sufficient compliance with our duty of confidentiality for us to take such steps as we in good faith think fit to preserve confidential information both during and after termination of this engagement.

Quality control

As part of our ongoing commitment to providing a quality service, our files are periodically subject to independent quality review. Our reviewers are highly experienced professional people and are, of course, bound by the same requirements of confidentiality as our principals and staff.

Conflicts of interest and independence

You agree that we may reserve the right to act during this engagement for other clients whose interests are, or may be, adverse to yours, subject to the confidentiality clause above. We confirm that we will notify you immediately should we become aware of any conflict of interest to which we are subject in relation to you.

Help us to give you the right service

If at any time you would like to discuss with us how our service to you could be improved, or if you are dissatisfied, please let us know, by contacting our managing partner Mr Nigel Clemit, or the senior partner Mr Russell Smith.

We undertake to look into any complaint carefully and promptly and to do all we can to explain the position to you. If you feel that we have given you a less than satisfactory service, we undertake to do everything reasonable to address your concerns. If you are still not satisfied, you may of course take up matters with our Institute, whose details are: The Institute of Chartered Accountants in England and Wales, PO Box 433, Chartered Accountants Hall, Moorgate Place, London EC2P 2BJ.

Applicable law

This engagement letter is governed by, and construed in accordance with, English Law. The courts of England will have exclusive jurisdiction in relation to any claim, dispute or difference concerning this engagement letter and any matter arising from it. Each party irrevocably waives any right it may have to object to any action being brought in those courts, to claim that the action has been brought in an inappropriate forum, or to claim that those courts do not have jurisdiction.

In addition to our terms being subject to the civil law of England and Wales we, as a firm, have a legal obligation to adhere to all civil and criminal legislation currently in force.

Electronic communication

Internet communications are capable of data corruption and therefore we do not accept any responsibility for changes made to such communications after their despatch. It may therefore be inappropriate to rely on advice contained in an e-mail without obtaining written confirmation of it. We do not accept responsibility for any errors or problems that may arise through the use of internet communication and all risks connected with sending commercially sensitive information relating to your business are borne by you. If you do not agree to accept this risk, you should notify us in writing that e-mail is not an acceptable means of communication.

Data Protection

1.1 In this clause:

‘client personal data’ means any personal data provided to us by you, or on your behalf, for the purpose of providing our services to you, pursuant to our engagement letter with you;

‘data protection legislation’ means all applicable privacy and data protection legislation and regulations including PECR, the GDPR and any applicable national laws, regulations and secondary legislation in the UK relating to the processing of personal data and the privacy of electronic communications, as amended, replaced or updated from time to time;

‘controller’, ‘data subject’, ‘personal data’, ‘personal data breach’, ‘processor’, ‘process’ and ‘supervisory authority’ shall have the meanings given to them in the data protection legislation;

‘GDPR’ means the General Data Protection Regulation ((EU) 2016/679); and

‘PECR’ means the Privacy and Electronic Communications (EC Directive) Regulations 2003 (SI 2426/2003).

1.2 We shall both comply with all applicable requirements of the data protection legislation. This clause is in addition to, and does not relieve, remove or replace, either of our obligations under the data protection legislation.

1.3 We both acknowledge that for the purposes of the data protection legislation, you are the data controller and we are the data processor. Schedules which form the engagement letter and our Privacy policy set out the scope, nature and purpose of processing by us, the duration of the processing and the types of personal data and categories of data subject.

1.4 In respect of the client personal data, unless otherwise required by applicable laws or other regulatory requirements, we shall:

  1. process the client personal data only in accordance with your lawful written instructions, in order to provide you with the services pursuant to our engagement with you and in accordance with applicable data protection legislation;
  2. disclose and transfer the client personal data to members of our firm’s network, our regulatory bodies or other third parties (for example, our professional advisors or service providers) as and to the extent necessary in order to provide you with the services pursuant to our engagement with you in relation to those services;
  3. disclose the client personal data to courts, government agencies and other third parties as and to the extent required by law;
  4. maintain written records of our processing activities performed on your behalf which shall include: (i) the categories of processing activities performed; (ii) a general description of security measures implemented in respect of the client personal data;
  5. maintain commercially reasonable and appropriate security measures, including administrative, physical and technical safeguards, to protect against unauthorised or unlawful processing of any client personal data and against accidental loss or destruction of, or damage to, such client personal data.
  6. return or delete all the client personal data upon the termination of the engagement with you pursuant to which we agreed to provide the services;
  7. ensure that only those personnel who need to have access to the client personal data are granted access to it and that all of the personnel authorised to process the client personal data are bound by a duty of confidentiality;
  8. notify you promptly if:
    1. we receive a request, complaint or any adverse correspondence from or on behalf of a relevant data subject, to exercise their data subject rights under the data protection legislation or in respect of the client personal data; or
    2. we are served with an information or assessment notice, or receive any other material communication in respect of our processing of the client personal data from a supervisory body (for example, the Information Commissioner’s Office);
    3. notify you, without undue delay, in the event that we reasonably believe that there has been a personal data breach in respect of the client personal data;

1.5 Without prejudice to the generality of clause 1.2, you will ensure that you have all necessary appropriate consents and notices in place to enable the lawful transfer of the client personal data to us.

1.6 Should you require any further details regarding our treatment of personal data, please contact our practice manager:

  • By email: charlotte@jwpcreers.co.uk
  • By telephone: 01757 703731
  • Or by post: Genesis 5, Church Lane, Heslington, York, YO10 5DQ

Penalties, Fines and Interest

In the event of you being charged penalties and interest as a result of a regulatory breach then payment is your responsibility. However, in the event that JWPCreers LLP has failed to perform under this engagement or has contributed to such breach then JWPCreers LLP shall reimburse the proportion of the penalty and interest to the extent that it is responsible.

Contracts (Rights of Third Parties) Act 1999

Persons who are not party to this agreement shall have no rights under the Contracts (Rights of Third Parties) Act 1999 to enforce any term of this agreement. This clause does not affect any right or remedy of any person which exists or is available otherwise than pursuant to that Act.

The Provision of Services Regulations 2009

We are registered to carry on audit work in the UK by the Institute of Chartered Accountants in England and Wales. Details of our audit registration can be viewed at www.auditregister.org.uk under reference number C002886418.

JWPCreers LLP has professional indemnity insurance in excess of the minimum levels prescribed by the Institute of Chartered Accountants in England and Wales. Full details of this insurance will be supplied on request addressed to a partner of the firm, Mr Nigel Clemit or Mr Russell Smith.

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Tel: (01904) 717260

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