1. Fees and Invoicing arrangements

Our fees are based on the nature of the professional work, the degree of skill and responsibility involved and the resources required to complete the engagement. Our charges will be reviewed from time to time. We will also charge for any disbursements incurred during the engagement. Any fee estimate we provide is not an agreement to perform the services within a fixed time or for a fixed fee.

Any fee budget agreed is necessarily based on the provision of accurate information on a timely basis. If the required information is not readily available, or delays are experienced in completing an engagement, this may result in additional fees for which invoices will be raised.

Fee notes will take the form of a payment request, which is a VAT inclusive sum, recognizing the fact that we are a continuous supplier of services for VAT purposes. Such payment requests are payable within 30 days, failing which an administrative service charge will be applied. We shall additionally be entitled to charge interest at a rate of 3% above the base rate of Barclays Bank Plc on all invoices that remain unpaid 30 days after presentation.

We reserve the right to terminate our engagement and cease to act if the account is unduly delayed in payment.

2. Commissions

Where commissions are payable to us as a result of an engagement we will notify you of the amounts. We will not be liable to account to you for any such commission paid to us but we may take it into account in determining our fee.

3. Our Responsibilities

We will provide the services described in our engagement letter with reasonable care and skill in accordance with the professional standard expected of us. We shall comply with our professional, ethical and legal guidelines.

4. Your Responsibilities

It is your responsibility and/or that of your staff to provide us with complete, accurate and timely information where we have requested this.

5. Complaints

If at any time, you would like to discuss with us how our service could be improved, or if you are dissatisfied with the service you are receiving, please let us know by contacting the principal, Joseph Bourke.

We undertake to look into any complaint carefully and promptly and to do all we can to explain the position to you. If we have given you less than satisfactory service, we undertake to do everything reasonable to put it right.

6. Limitation of Liability

For all causes of action accruing in any 12 month period, commencing on the date of our engagement letter, the liability of our firm (including its partners, staff and associated entities) in respect of breach of contract or breach of duty or fault or negligence or otherwise whatsoever arising out of or in connection with an engagement shall be limited in total to the equivalent of the most recent annual fees paid in respect of the engagement concerned.