Terms & Conditions

In these Terms and Conditions.

• “We” means Wilson Howe Ltd.
• “You” means the person or company with whom the Contract is agreed.
• “Contract” means the terms of engagement agreed between Wilson Howe Ltd and you to which these terms and conditions relate.
• “Services” means the services we agree to provide you with under the Contract.

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

1. We shall charge fees on the basis set out in our proposal or engagement letter or as otherwise agreed in writing.
2. From time to time we shall bill you for Services.
3. We may from time to time render bills on account of or in advance of Services.
4. You agree to pay our fees on presentation of the invoice.
5. A deposit payment for retention of our services will be charged on an annual basis and be offset against your fees. This is to be paid on presentation of the invoice.
6. If you agree to set up and use the Direct Debit service to pay for your fees, you must provide written notice, 30 days’ ahead of when you wish to cancel this. Cancellation without informing us will be treated as late payment and interest applied as specified in 4.1.

1. If you fail to pay our fees within 7 days from the date of the invoice we reserve the right:
   • to charge monthly interest on the unpaid amount at 2.5% over the Barclays Bank base lending rate from time to time in force.
   • to suspend the Services and any other work which we are carrying out for you.
   • to take whatever legal remedy exists in order to obtain payment.
2. If you consider the fees which we have charged are excessive or unfair, you may within a period of 7 days from the date of the bill complain in writing to us, specifying the cause of the complaint. If you do not make such complaint within 7 days of the receipt of the bill, our rights specified in 4.1 will apply.
3. If you make such complaint:
   • we shall investigate it. If we agree with you we shall make an appropriate reduction in the amount invoiced and interest will not be charged on the amount of the reduction but may be charged on the balance.
   • 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 exists in order to obtain payment.
4. When our fees are rendered to a Limited Company, this firm acts upon the instructions of the Company’s Directors and Secretary, and in the event of non-payment by the Company, they are personally, jointly and severally liable for our unpaid fees.

Any variation to the Contract shall only be effective if it is agreed in writing between you and Wilson Howe Ltd

You or we may terminate the Contract in relation to Services under the Companies Act at any time by giving not less than 30 days’ notice in writing.

1. We are committed to providing you with a high quality service that is both efficient and effective. If at any time you would like to discuss with us how our service to you could be improved, or if you are dissatisfied with the service you are receiving, please let us know, by contacting our Principal Partner, Matthew Howe FCA in writing.
2. We undertake to look into any complaint carefully and promptly and to do all we can to explain the position to you. We will acknowledge your letter within five working days of its receipt and aim to deal with your complaint within six weeks.  If we do not answer your complaint to your satisfaction you may, of course, take up the matter with our professional body the Institute of Chartered Accountants in England and Wales (ICAEW):
   ICAEW, Metropolitan House, 321 Avebury Boulevard, Milton Keynes, MK9 2FZ UK.
   Call: +44 (0)1908 248 250 Email: [email protected]
3. In order for us to provide you with a high quality service on an ongoing basis it is essential that you provide us with all relevant records and information when requested, reply to correspondence in a timely manner and otherwise follow the terms of the agreement between us set out in this Standard Terms and Conditions of Business and any associated Engagement schedules. We therefore reserve the right to cancel the engagement between us with immediate effect in the event of:

• • your insolvency, bankruptcy or other arrangement being reached with creditors;
  • failure to pay our fees by the due dates;
  • either party being in breach of their obligations where this is not corrected within 30 days of being asked to do so.

The Contract is governed by English Law.