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Doing business with us


If we undertake work on a client’s behalf, we will set out the basis on which we will undertake the work in a letter of engagement addressed to the client.

The standard terms and conditions applicable to that work are set out below and are referred to in the letter of engagement.

Should there be any variances from any of the standard terms and conditions below, these are set out in the letter of engagement. Please note that there may be some sections below which do not apply to every client.

Contracts (Rights of Third Parties) Act 1999

Only someone who is a party to this agreement has the right under the Contracts (Rights of Third Parties) Act 1999 to enforce any of its terms. This clause does not affect any right or remedy that exists independently of the Act.

The advice, which we give you, is for your sole use and does not constitute advice to any third party to whom you may communicate it. We accept no responsibility to third parties for any aspect of our professional services or work that is made available to them.

Professional rules and practice guidance

We will observe and act in accordance with the bye-laws, regulations and ethical guidelines of the Institute of Chartered Accountants in England and Wales and accept instructions to act for you on the basis that we will act in accordance with those guidelines. We will not be liable for any loss, damage or cost arising from our compliance with statutory or regulatory obligations. You can see copies of these requirements in our offices. The requirements are also available on the internet at When conducting audit work we are required to comply with the Ethical Standards for Auditors which can be accessed on the internet at

Provision of service regulations

We are registered to carry out audit work in the UK by the Institute of Chartered Accountants in England and Wales. Details of our audit registration can he viewed at under reference number C001582239. Details of professional indemnity insurance are maintained are at our Doncaster office. Our company number is 4700762

Retention of 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 completion of the assignment. You should retain them for 6 years from the 31 January following the end of the accounting year. This period can be extended if H M Revenue & Customs enquire into yours or your company’s tax returns.

Whilst certain documents may legally belong to you, unless you tell us not to, we intend to destroy correspondence and other papers that we store which are more than seven years old, other than documents which we think may be of continuing significance. You must tell us if you require retention of any document.

Conflicts of interest

We reserve the right during our engagement with you to deliver services to other clients whose interests are or may be adverse to yours. We confirm that we will notify you immediately should we become aware of any conflict of interest to which we are subject.


We confirm that where you give us confidential information we shall at all times keep it confidential, except as required by law or as provided for in regulatory, ethical or other professional pronouncements applicable to our engagement.

The Proceeds of Crime Act 2002 and the Money Laundering Regulations 2007

The provision of audit services is a business in the regulated sector under the Proceeds of Crime Act 2002 and, as such, directors and staff in audit firms have to comply with this legislation which includes provisions that may require us to make a money laundering disclosure in relation to the information which we obtain as part of our normal audit work. It is not our practice to inform you when such a disclosure is made because of the restrictions imposed by the tipping off provisions of the legislation.

Data Protection Act 1998

To enable us to discharge the services agreed under this engagement, and for other related purposes including updating and enhancing client records, analysis for management purposes and statutory returns, crime prevention and legal and regulatory compliance, we may obtain, use, process and disclose personal data about the company. We confirm when processing data on your behalf that we will comply with the relevant provisions of the Data Protection Act 1998.

Quality Control

In order to maintain the quality of our audit work we arrange for our files to be reviewed periodically by an independent consultant. The consultant is required to provide an undertaking to treat all of the information shown in our files, and obtained during his review, in the strictest confidence. From time to time the files dealing with an audit client may be selected for review, and we assume that your agreement to these terms and conditions signifies that you have no objection to them being included in the sample reviewed.


We wish to provide a high quality of service at all times. 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 services you are receiving please let us know by contacting Mr Arthur Wigglesworth. We undertake to look into any complaint carefully and promptly and to do all we can to explain the position to you. If you are still not satisfied you may, of course, complain to the Institute of Chartered Accountants in England and Wales of which A Wigglesworth and Co Limited is a member firm.


Unless otherwise agreed, our fees are calculated on the basis of time spent on the company's affairs by the directors and staff, according to the level of skills and responsibility involved. Our fees will be due on presentation.

We reserve the right to charge interest at 4% over bank base rate in the case of overdue accounts and also recover costs of collecting those accounts should they be outstanding for an unreasonable length of time. We also reserve the right to terminate our engagement and cease acting if the account is unduly deferred in payment. However, it is not our intention to use these rights in a way which is unfair or unreasonable.

Applicable law

Our engagement with you is governed by, and interpreted in accordance with, English law. The Courts of England shall have exclusive jurisdiction in relation to any claim, dispute or difference concerning our engagement letter and terms of business and any matter arising from or under them. Each party irrevocably waives any right it may have to object to any action being brought in those courts, to claim that the action has been brought in an inconvenient forum, or to claim that those courts do not have jurisdiction.

Communicating with you

We may communicate with you by email. As with other means of delivery this carries with it the risk of inadvertent misdirection or non-delivery. The recipient is responsible for carrying out a virus check on attachments.

Internet communications may be corrupted, and, we accept no responsibility for changes to such communications after their despatch. It may therefore be advisable to get written confirmation of advice provided by email. We do not accept responsibility for any errors or problems that may arise through the use of the internet, and you must accept all risks connected with sending commercially sensitive information relating to the company. If you do not accept this risk, you should notify us in writing that email is not acceptable to you.



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