Terms & Conditions

1. Introduction

These Terms & Conditions apply to professional services provided by Harnett & Co unless otherwise agreed in writing. They should be read together with any proposal, engagement letter, quotation, scope of work or supplementary written agreement issued to you.

By instructing us, accepting an engagement letter, or continuing to use our services, you agree to be bound by these Terms & Conditions.

2. Our Services

We may provide services including, but not limited to, accounts preparation, tax compliance, payroll, bookkeeping, audit, advisory, management reporting, business planning and related professional support.

The precise scope of our work will be set out in the relevant engagement letter, proposal, service agreement or written instruction. Unless expressly stated otherwise, our work is limited to the matters described in that scope.

3. Your Responsibilities

To enable us to provide services effectively, you agree to:

• provide complete, accurate and timely information, records and explanations;
• inform us promptly of any material changes affecting your business, tax affairs or instructions;
• review documents, returns, reports and correspondence we send to you and notify us of any errors or concerns without delay;
• retain responsibility for management decisions, business operations and compliance obligations unless expressly transferred by law;
• ensure that statutory records, bookkeeping records and supporting documentation are properly maintained.

We are entitled to rely on the information and documents you provide unless we have reason to believe they are incomplete, inaccurate or misleading.

4. Fees and Payment

Our fees may be charged on a fixed fee basis, time basis, value basis, recurring service basis or a combination of these, depending on the nature of the engagement. Any agreed fee arrangement will normally be set out in writing.

• Invoices are payable within the period stated on the invoice.
• We reserve the right to request payment on account, recurring monthly payments, or staged billing where appropriate.
• Additional work falling outside the agreed scope may be charged separately.
• Late payment may result in suspension of work, withholding of final deliverables where permitted, or interest and recovery costs where legally applicable.

5. Confidentiality

We will maintain the confidentiality of your information in accordance with our professional obligations, subject to any legal, regulatory or professional requirement to disclose information.

You agree to keep confidential any confidential methodologies, commercial information, fee arrangements, advice and documentation belonging to Harnett & Co, except where disclosure is required by law or reasonably necessary for your own internal administration.

6. Anti-Money Laundering and Regulatory Compliance

As a professional accountancy firm, we may be required to carry out identity checks, obtain verification documents and request information relating to source of funds, source of wealth, beneficial ownership or related compliance matters.

We may also be required by law to make reports to relevant authorities without notifying you. Where law permits, we may suspend or decline to act until satisfactory compliance information has been provided.

7. Records, Working Papers and Documents

Documents you provide to us remain your property unless ownership passes by law. Our working papers, internal calculations, methodologies, file notes and related materials remain our property.

We may retain copies of documents and records for legal, regulatory, insurance, anti-money laundering and professional compliance purposes. We may destroy files and records after the end of our retention period unless agreed otherwise.

8. Third Parties and Reliance

Our advice and services are provided solely for the benefit of the client named in the relevant engagement. No third party may rely on our work, reports, advice or communications without our prior written consent.

Where we interact with third-party software providers, agencies, banks, lenders, legal advisers or other professionals, we do so only within the scope of your authority and subject to the limitations of the relevant engagement.

9. Limitation of Liability

Nothing in these Terms & Conditions excludes or limits liability for death or personal injury caused by negligence, fraud, fraudulent misrepresentation, or any other liability that cannot lawfully be excluded.

Subject to the above, our liability to you in connection with any engagement shall be limited to the extent permitted by law and, where applicable, as set out in the relevant engagement letter or agreement.

• We shall not be responsible for losses arising from inaccurate, incomplete or delayed information supplied by you or on your behalf.
• We shall not be liable for indirect, consequential or special losses, including loss of profit, business opportunity or goodwill, unless such liability cannot lawfully be excluded.
• Any claims should be notified to us promptly and within any applicable legal limitation period.

10. Termination of Engagement

Either party may terminate an engagement by giving notice in writing, subject to any minimum term, notice period or project stage already agreed.

We may also cease acting where:

• you fail to provide information or cooperation reasonably required;
• fees remain unpaid beyond the agreed payment period;
• continuing to act would place us in breach of law, regulation, professional ethics or anti-money laundering obligations;
• there is a breakdown in trust, cooperation or professional relationship.

On termination, fees and disbursements incurred up to the termination date remain payable.

11. Complaints

We are committed to providing a professional and responsive service. If you are dissatisfied with any aspect of our work, please contact us in the first instance so that we can review the issue and seek to resolve it promptly.

Where applicable, further information regarding professional complaints procedures and regulatory oversight may also be available through the Institute of Chartered Accountants in England and Wales (ICAEW).

12. Governing Law and Jurisdiction

These Terms & Conditions, together with any engagement entered into with Harnett & Co, shall be governed by and interpreted in accordance with the laws of England and Wales.

The courts of England and Wales shall have exclusive jurisdiction in relation to any dispute, claim or matter arising out of or in connection with our services, unless otherwise agreed in writing.