Helping your business to a more profitable future as well as reporting the past
Chartered Accountants & Business Development Advisers

Terms & Conditions


We shall provide Services as agreed with you and in doing so we shall observe the Ethical Guidelines issued by the Institute of Chartered Accountants in England and Wales, our letter of engagement will form the basis of the contract for services between us.

We shall provide Services for your exclusive benefit and you agree not to disclose or supply to any other party written or verbal advice, report or other information provided by us without our specific written agreement.



We shall charge fees on the basis set out in our proposal or engagement letter or as otherwise agreed.

From time to time, we shall render fee notes together with applicable VAT on account of, or in advance of Services.

Our fees are payable 14 days after presentation of fee advice note.

We guarantee that when the fee account is paid in full we will send your Abbreviated Financial Statements to the Registrar of Companies and your Financial Statements and Tax Returns to the Inspector of Taxes without delay. However until the fee is paid in full we will not send any copies of the Financial Statements to any of the relevant authorities.



If you fail to pay our fees within 30 days from the date of the fee note we will:

a. charge monthly interest on the unpaid amount at 4%.
b. reserve the right to suspend the Services and any other work which we are carrying out for you.
c. reserve the right to take whatever legal remedy exists in order to obtain payment.

If you consider the fees which we have charged are excessive or unfair, you may within a period of 14 days from the date of the fee note complain in writing to us specifying the cause of the complaint. If you do not make such a complaint within 14 days of the receipt of the fee note, our rights specified above will apply.

If you make such a complaint:
a. we shall investigate it. If we agree with you, we shall make an appropriate reduction to the fee note and interest will not be charged on the amount of the reduction but may be charged on the balance.
b. we shall still have the right to suspend the Services and any other work we are carrying out for you and to take whatever legal remedy in order to obtain payment.



Any variation to the Contract shall only be effective if it is agreed in writing between you and a director at Anthony Russel Limited.



You or we may terminate the Contract in relation to Services other than as Auditor under the Companies Act at any time by giving not less than 30 days notice in writing. In relation to Services as Auditor under the Companies Act, the termination of the Contract will be in accordance with the provisions of the Act.



The Contract is governed by English Law.
The above terms of trade will apply unless specifically varied in writing by a Principal.