Terms of Engagement

In accordance with the requirements of our Institute (ICAI), the provision of all services, and respective responsibilities of yourselves and ourselves, will be agreed in writing before we accept engagement. Please contact us for further details of our terms of engagement for specific types of assignment.
Ethical Guidelines
As an independent professional chartered accountancy firm, we are bound by the ethical guidelines of our professional body, The Institute of Chartered Accountants of India (ICAI) and accept instructions to act for you on the basis that we will act in accordance with those ethical guidelines.
Client Money
We may, from time to time, hold money on your behalf. Such money will be held in trust in a client bank account, which is segregated from the firm's funds. The account will be operated, and all funds dealt with, in accordance with the Regulations of the Institute of Chartered Accountants of India.
Our fee are computed on the basis of time spent on your affairs by the Partners and our Staff, and on the levels of skill and responsibility involved.
Unless otherwise agreed our fees will be charged separately for each of the main classes of work. You will be billed at appropriate intervals during the course of assignment / as agreed mutually.
Retention of and access to records
During the course of our work we will collect information from you and others acting on your behalf and will return any original documents to you following the preparation of your accounts/returns/audit.
Whilst certain documents may legally belong to you, we intend to destroy correspondence and other papers that we store which are more than eight years old, other than documents which we consider to be of continuing significance. If you require retention of any document you must notify us of that fact in writing.
Quality Control
As part of our ongoing commitment to providing a quality service, our files are periodically subject to an independent quality review as required by the ICAI. Our reviewers are highly experienced and professional people and are, of course, bound by the same requirements of confidentiality as our partners and staff.
We conduct audits in accordance with applicable Auditing and Assurance Standards (SA - Standards on Auditing) issued by The Institute of Chartered Accountants of India so as to maintain highest quality standards.
Help us to give you the right service
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 telephoning your normal engagement partner or R G Sarda.
We undertake to look into any complaint carefully and promptly and to do all we can to explain the position to you. If you feel that we have given you a less than satisfactory service, we undertake to do reasonable thing to address your concerns. If you are still not satisfied, you may of course take up matters with the Institute of Chartered Accountants of India.
Electronic Communication
Internet/e-mail communications are capable of data corruption and therefore we do not accept any responsibility for changes made to such communications after their dispatch. It may therefore be inappropriate to rely on advice contained in an e-mail without obtaining written confirmation of it. We do not accept responsibility for any errors or problems that may arise through the use of internet/e-mail communication and all risks connected with sending commercially sensitive information relating to your business are borne by you. If you do not agree to accept this risk, you should notify us in writing that e-mail is not an acceptable means of communication.
It is the responsibility of the recipient to carry out a virus check on any e-mail and attachments received from us.
Completeness of Information
We will provide our professional services outlined in the specific engagement letter with reasonable care and skill. However, we will not be responsible for any losses, penalties, surcharges, interest or additional tax or other liabilities arising from the supply by you or others of incorrect or incomplete information, or your or others' failure to supply any appropriate information or your failure to act on our advice or to respond promptly to communications from us or the tax or other authorities.
We deliver invisible excellence.
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