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asc Wylie Chartered Accountants |
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Home Page>>Terms of Business |
TERMS OF BUSINESS |
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Advice given and all documents prepared by us are
for your use only and are specific to the matter to which they relate. We do
not accept responsibility to you or any other party where our work is used
for any other purpose. All copyright relating to any work we produce remains
with us. We may communicate with you by letter, fax, email or
verbally and will endeavour to do so in a clear and
precise manner that is easily understood. All information will be held
by us in strict confidence and will not be disclosed to third parties without
prior authority from you except as required by law. External assessors may
review our files on a strictly confidential basis to ensure compliance with
the firm's professional standards unless you advise us in writing that you do
not wish to permit such access. Details in respect of your
affairs will be kept on computer record and are regulated under the Data
Protection Act. All data will be retained for the period during which our
business relationship subsists and for a period thereafter as required by law
or other regulations. After the expiry of that period all data will be
destroyed. Under the Proceeds of Crime
Act we are required to report to the Serious Organised Crime Agency if we
consider that any matters we become aware of derive
from the proceeds of a criminal act (which may include taxation offences). As
it is an offence to prejudice further SOCA investigation by "tipping
off' a person who is the subject of suspicion or any third party who is
suspected of money laundering, you will not be advised of any such report. Our fees are intended to be fair and reasonable and
are computed on the basis of time spent by the principal and the staff on
your affairs. The applicable rates are dependent on the levels of skill and
responsibilities required and take into account the inherent value,
complexity, risk, urgency and importance of the assignment. Fees will be rendered at appropriate intervals
throughout the year and are due by the date indicated on the invoice. Where
fees are outstanding after that date we may add
interest at the statutory rate thereafter until the balance is paid. The amount of standing order
that we suggest setting up is designed to collect around 90% of the expected
annual fee inclusive of VAT. The level of fees is in general, reasonably
similar year on year with normally only a small annual inflationary increase
occurring and hence any balancing amount will normally be quite small.
However, there may be occasions when you have requested that additional work
be carried out in which case the balancing amount due may be greater. In view of the administration
involved, we would not normally suggest increasing the standing order on an
annual basis but would review it on a three to four year
cycle. The standing orders are set
off against the fees raised covering the same period for which the payments
were made. In the first period this can lead to a larger balancing payment in
respect of the invoice covering that period since there may be fewer than the
full 12 monthly standing order payments to set against the invoice total. If for any reason you are dissatisfied with any
aspects of our service or the fees we have charged, please let us know and we
will endeavour to resolve your concerns. Whereas
minor matters are best dealt with verbally, in the event that you wish to
make a formal complaint, please address your concerns in writing directly to
Arnold Wylie. We will acknowledge receipt of your letter within 5 working
days and an investigation will be carried out immediately. You will be informed
of the outcome of that investigation within 2 working days of its completion.
Should you still be dissatisfied at the end of that process you should
contact the Institute of Chartered Accountants in Ireland. These terms are governed by law as applicable to
Northern Ireland. Click here
to download a standing order mandate Click here to download a direct
debit mandate |
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