INTRODUCTION

 

The following terms of business apply to all engagements accepted by KK Digital Accounting Ltd (“we”, “us”, “our” and “ours”), incorporated and registered in England and Wales with company number 13791679 whose registered office is at 103 Roundstone Drive, East Preston, Littlehampton BN16 1EN.

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INTERPRETATION

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Headings are for ease of reading only and shall not affect the interpretation of this document. Provisions are in alphabetical order by heading, and the order does not imply weighting or importance to any individual provision. Unless the context otherwise requires, words in the singular shall include the plural and in the plural shall include the singular. Unless the context otherwise requires, a reference to one gender shall include a reference to the other genders. Any words following the terms including, include, in particular or for example or any similar expression shall be construed as illustrative and shall not limit the sense of the words, description, definition, phrase or term preceding those terms. Where the context permits, other and otherwise are illustrative and shall not limit the sense of the words preceding them.

If any provision of an engagement letter, schedules of services or standard terms of business is held to be void, then that provision will be deemed not to form part of this contract and the remainder of this agreement shall be interpreted as if such provision had never been inserted.

In the event of any conflict between these standard terms of business and the engagement letter or schedules of services, the relevant provision in the engagement letter or schedules will take precedence.

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AUTHORISATION AND REGISTRATION

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We are registered with Association of Accounting Technicians (AAT) and can be found on the register of 
members on www.aat.org.uk.

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APPLICABLE LAW

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Our engagement letter, the schedules of services and our standard terms of business are governed by and should be construed in accordance with English law. Each party agrees that the courts of England will have exclusive jurisdiction in relation to any claim, dispute or difference concerning this document and any matter arising from it on any basis. Each party irrevocably waives any right to object to any action being brought in those Courts, to claim that the action has been brought in an inappropriate forum, or to claim that those Courts do not have jurisdiction.

We will not accept responsibility if you act on advice previously given by us without first confirming with us that the advice is still valid in light of any change in the law or in your circumstances. We will accept no liability for losses arising from changes in the law, or the interpretation thereof, that occur after the date on which the advice is given.

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BRIBERY ACT 2010

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In accordance with the requirements of the Bribery Act 2010 we have policies and procedures in place to prevent the business and its directors and staff from offering or receiving bribes.

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CLIENT’S MONEY

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Client’s money is money in any currency or form that we receive from a client or hold for a client which is not immediately due to us in accordance with our agreement. Fees paid in advance for agreed services to be provided are not client’s money and will not be required to offset these against our fees.

We will not hold assets belonging to you or any of our clients.

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COMMISSIONS PAYABLE FROM THIRD PARTIES

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In some circumstances we may receive commissions or other benefits for introductions to other professionals or in respect of transactions which we arrange for you.

Where this happens, we will notify you in writing of the amount and terms of payment and receipt of any such commissions or benefits. You agree that we or our associates, can retain the commission or other benefits without being liable to account to you for any such amounts. The same will apply where the payment is made to or the transactions are arranged by a person or business connected with ours. You consent to such commission or other benefits being retained by us without our being liable to account to you for any such amounts.

A practical example of the types of commissions that may be reasonably expected to be received by us is included under the provision titled Software.
 

If in the future, abnormally large commissions (any amount over £400) are received which were not envisaged when the engagement letter was signed, we will notify you in relation to the retention of those commissions.

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COMMUNICATION
 

Our primary method of communication with you and with third parties will be via email or by other electronic means. If you have provided us with your email address, we shall accept that as your authorisation to communicate with you by email, unless you withdraw that authorisation. The recipient is responsible for virus checking emails and any attachments. 

With electronic communication there is a risk of non-receipt, delayed receipt, inadvertent misdirection or interception by third parties. We use virus-scanning software to reduce the risk of viruses and similar damaging items being transmitted through emails or electronic storage devices. However, electronic communication is not totally secure, and we cannot be held responsible for damage or loss caused by viruses nor for communications which are corrupted or altered after despatch. Nor can we accept any liability for problems or accidental errors relating to this means of communication especially in relation to 
commercially sensitive material. These are risks you must bear in return for greater efficiency and lower costs. If you do not wish to accept these risks, please let us know and we will communicate by hard copy, other than where electronic submission is mandatory.

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Any communication by us with you sent through the postal system is deemed to arrive at your postal address two working days after the day that the document was sent.
 

You are required to keep us up to date with accurate contact details at all times. This is important to ensure that communications and papers are not sent to the incorrect address.

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CONFIDENTIALITY

 

Communication between us is confidential and we shall take all reasonable steps to keep confidential your information except where we are required to disclose it by law, by regulatory bodies, by our insurers or as part of an external peer review. Unless we are authorised by you to disclose information on your behalf this undertaking will apply during and after this engagement.
 

We may, on occasions, subcontract work on your affairs to other professionals. Those subcontractors will be bound by our client confidentiality terms.
 

Where your business is part of a franchise network, we may provide the franchisor with financial data and information as agreed between you and them in the franchise agreement.
 

We reserve the right, for the purpose of promotional activity, training or for any other business purpose, to mention that you are a client. As stated above we will not disclose any confidential information.​

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CONFLICTS OF INTEREST

 

We will inform you if we become aware of any conflict of interest in our relationship with you or in our relationship with you and another client unless we are unable to do so because of our confidentiality obligations. We have safeguards that can be implemented to protect the interests of different clients if a conflict arises. Where conflicts are identified which cannot be managed in a way that protects your interests then we regret that we will be unable to provide further services.

If there is a conflict of interest that is capable of being addressed successfully by the adoption of suitable safeguards to protect your interests, then we will adopt those safeguards. In resolving the conflict, we would be guided by AAT’s Code of Ethics. During and after our engagement, you agree that we reserve the right to provide services for other clients whose interests are not the same as yours or are adverse or in competition to yours subject of course to the obligations of confidentiality referred to above.

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DATA PROTECTION

 

We have a website Privacy Notice which is available on our website and a Privacy Notice on request which covers the data that we collect and how it is used and demonstrates our compliance with Data Protection legislation. We provide our clients with a privacy notice which should be read in conjunction with the letter of engagement, schedules of services and these terms of business.
 

We confirm that will comply with the General Data Protection Regulations and the Data Protection Act 2018 as amended by the Data Protection, Privacy and Electronic Communications (Amendments etc.) (EU Exit) Regulations 2019 which merge the previous requirements of the Data Protection Act with the requirements of the General Data Protection Regulation ((EU) 2016/679) when dealing with your personal data.
 

GDPR provides that: Personal data only includes information relating to natural persons who:

-    can be identified or who are identifiable, directly from the information in question; or
-    who can be indirectly identified from that information in combination with other information.

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This will include but is not limited to a name, identification number, location data and an online identifier. You shall only disclose personal data to us where:

 

• you have provided the necessary information to the relevant data subjects regarding its use;

• you have a lawful basis upon which to do so, which, in the absence of any other lawful basis, shall be with the relevant data subject’s consent; and

• you have complied with the necessary requirements under the data protection legislation to enable you to do so.

 

KK Digital Accounting Ltd takes your privacy very seriously and knows that you care how your personal data is used. We respect and value the privacy of all of our clients and will only collect and use personal data in ways that are described in our Privacy Notice to you, and in a way that is consistent with our obligations and your rights under the law.

When providing accountancy services we will usually be acting as a controller under the regulations. We will be controllers as we will make decisions about processing activities when providing the agreed service to you.

We may act as a processor when providing certain services such as payroll. In this case you would be the controller and we would act on your instructions.
 

We ensure that we comply with the principles as set out in the GDPR (for more information see www.ico.org.uk) when collecting and processing data. These principles are:

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• Lawfulness, fairness and transparency 

• Purpose limitation

• Data minimisation

• Accuracy

• Storage limitation

• Integrity and confidentiality 

• Accountability

 

In order to comply with these principles, we will provide you with a privacy notice which should be read in conjunction with the letter of engagement, schedules of services and these terms of business.

 

For the purpose of providing our services, we may disclose the client’s personal data to our regulatory bodies or other third parties (including, but not limited to our professional advisors, subcontractors, or service providers). We will only disclose client personal data to a third party provided that the transfer is undertaken in compliance with the data protection legislation.

We may disclose the client’s personal data to other third parties in the context of a possible sale, merger, restructuring or financing of or investment in our business. In this event we will take appropriate measures to ensure that the security of the partner personal data continues to be ensured in accordance with data protection legislation. If a change happens to our business, then the new owners may use our client personal data in the same way as set out in these terms.

We shall maintain commercially reasonable and appropriate security measures, including administrative, physical and technical safeguards, to protect against unauthorised or unlawful processing of the client’s personal data and against accidental loss or destruction of, or damage to, the client’s personal data.

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Upon the reasonable request of the other, we shall each co-operate with the other and take such reasonable commercial steps or provide such information as is necessary to enable each of us to comply with the data protection legislation in respect of the services provided to you in accordance with our engagement letter with you in relation to those services.

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FEES

 

Our fees may depend not only upon the time spent on your affairs by the director, our staff and sub-contractors but also on the level of skill and responsibility and the importance and value of the advice that we provide, as well as the level of risk.
 

If we provide you with an estimate of our fees for any specific work, then the estimate will not be contractually binding unless we explicitly state that that will be the case.
 

We operate fixed fees, quoted in advance. Please refer to your Services Schedule for a breakdown of these. It is not our practice to identify fixed fees for more than a year ahead as such fee quotes need to be reviewed in the light of events. If it becomes apparent to us, due to unforeseen circumstances, that a fee quote is inadequate, we reserve the right to notify you of a revised figure or range and to seek your agreement there to.
 

In some cases, you may be entitled to assistance with your professional fees, particularly in relation to any investigation into your tax affairs by HMRC. Assistance may be provided through insurance policies you hold or via membership of a professional or trade body. Other than where such services were arranged through us you will need to advise us of any such insurance cover that you have. You will remain liable for our fees regardless of whether all or part are liable to be paid by your insurers.

Our fees are exclusive of VAT which will be added where it is chargeable. Any disbursements we incur on your behalf and expenses incurred in the course of carrying out our work for you will be added to our invoices where appropriate. Unless otherwise agreed to the contrary our fees also do not include the costs of any third party, counsel or other professional fees.
 

Invoices for our fees will be issued to you at appropriate intervals in accordance with our agreement and schedule of services. Our fees are due upon presentation. All clients are expected to pay by either direct debit or debit/credit card, and this will be facilitated by an independent third-party provider. If the client pays by direct debit, it is our normal practice to periodically adjust the monthly payment by reference to actual billings. Where the quote for the work is dependent on the volume of transactions a regular review will be undertaken for any changes and the fee will be updated accordingly.

Any work to be carried out beyond that in a fixed fee quotation will be charged at our normal hourly rates, details of these are available on request. We reserve the right to increase our hourly rates at reasonable intervals, without notice. Please contact us at any time if you would like the current list of hourly rates.

Where information is provided later than agreed an additional fee may be charged to ensure that the deadline for completion and submission of the information is met. Clients advised to meet agreed key dates to avoid this from happening.
 

It is our normal practice to ask clients to pay by upon completion of the ad hoc piece of work being completed before any submission to HMRC / Companies House is made.

We may request from you one or more payments on account of our fees and disbursements.

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If you do not accept that an invoiced fee is fair and reasonable you must notify Karyna Kulachko in writing within 7 days of receipt, failing which you will be deemed to have accepted the invoice in line with our agreed engagement and consequentially accepted that payment is due. If, for any reason, our engagement is terminated before we raise the first monthly invoice, we reserve the right to invoice an administrative charge equivalent to 50% of first monthly invoice, to cover our administrative and onboarding costs. No refunds will be offered on payments made against invoices if they have not been disputed in accordance 
with the process set out in this paragraph.

If a client’s company, trust or other entity is unable or unwilling to settle our fees we reserve the right to seek payment from the individual (or parent company) giving us instructions on behalf of the client and we shall be entitled to enforce any sums due against the Group Company or individual nominated to act for you. It is normal practice for us to ask that a Guarantor be designated to guarantee to pay our invoices in the event of default by you as the principal debtor.

Where this contract exists between us and a purchaser acting in the course of a business we reserve the right to charge interest on late-paid invoices at the rate of 8% above the Bank of England base rate under the Late Payment of Commercial Debts (Interest) Act 1998.  We also reserve the right to suspend our services or cease to act for you on giving written notice if payment of any fee outstanding more than 7 days after the issue of the relevant invoice. We intend to exercise these rights only where it is reasonable and fair to do so.

On termination of the engagement you may appoint a new adviser. Where a new adviser requests professional clearance and handover information we reserve the right to charge you a reasonable fee for the provision of handover information.

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IMPLEMENTATION OF ADVICE

 

We will only assist with implementation of our advice if specifically instructed in writing. 

Advice given is valid at the time it is given. If you are implementing plans yourself at a later date you need to confirm that there have been no changes in any relevant facts or to laws and regulations that will impact on the validity of the advice.
 

Advice given orally should not be relied upon unless confirmed in writing.

Advice given by a non-principal should not be relied upon unless confirmed in writing by a principal.
 

Any advice given is for the use of the addressee of the engagement letter only. We accept no responsibility to any party who is not a party to this agreement.

Any advice given to you should not be passed to a third party without our express permission. 

 

Any advice can only be used for the purpose for which it is given.

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INTELLECTUAL PROPERTY RIGHTS

 

We will retain all copyright in any documents, designs, products, software or tools prepared by us during the course of carrying out the engagement save where the law specifically provides otherwise.

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You are not permitted to use our name in any statement or document you may issue unless our prior written consent has been obtained. The only exception to this restriction would be statements or documents that, in accordance with applicable law, are to be made public.

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INTERNAL DISPUTES WITHIN A CLIENT BUSINESS

 

If we become aware of a dispute between the parties who own or are in some way involved in the ownership and management of the business, it should be noted that our client is the business. Unless otherwise agreed by all parties we will continue to supply information to the normal place of business for the attention of the nominated Individual / directors / partners / principals. If conflicting advice, information or instructions are received from different Individuals in the business we will refer the matter back to the business and take no further action until the individuals within the business have agreed the 
action to be taken.

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INVESTMENT ADVICE AND INSURANCE MEDIATION SERVICES

 

Investment business is regulated by the Financial Services and Markets Act 2000. If during the provision of professional services to you, you need advice on investments (including insurances), we may have to refer you to someone who is authorised by the Financial Conduct Authority or licensed by a Designated Professional Body as we are not authorised to give such advice.

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LIEN

 

Insofar as we are permitted to so by law or professional guidelines, we reserve the right to exercise a lien over all funds, documents and records in our possession relating to all engagements for you until all outstanding fees and disbursements are paid in full.

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LIMITATION OF LIABILITY

 

We will provide our services with reasonable care and skill. Our liability to you is limited to losses, damages, costs and expenses directly caused by our negligence, fraud or wilful default. 

Exclusion of liability for loss caused by others: We will not be liable if such losses, penalties, interest or additional tax liabilities are caused by the acts or omissions of any other person or due to the provision to us of incomplete, misleading or false information, or if they are caused by a failure to act on our advice or a failure to provide us with relevant information.

In particular, where we refer you to another firm whom you engage with directly, we accept no responsibility in relation to their work and will not be liable for any loss caused by them.

Exclusion of liability in relation to circumstances beyond our control: We will not be liable to you for any delay or failure to perform our obligations under this engagement letter if the delay or failure is caused by circumstances outside our reasonable control.

Exclusion of liability relating to non-disclosure or misrepresentation: We will not be responsible or liable for any loss, damage or expense incurred or sustained if information material to the service we are providing is withheld or concealed from us or misrepresented to us. 

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This exclusion shall not apply where such misrepresentation, withholding or concealment is or should (in carrying out the procedures that we have agreed to perform with reasonable care and skill) have been evident to us without further enquiry beyond that which it would have been reasonable for us to have carried out in the circumstances.

Indemnity for unauthorised disclosure: You agree to indemnify us and our agents in respect of any claim (including any claim for negligence) arising out of any unauthorised disclosure by you or by any person for whom you are responsible of our advice and opinions, whether in writing or otherwise. This indemnity will extend to the cost of defending any such claim, including payment at our usual rates for the time that we spend in defending it.

Limitation of aggregate liability: You will not hold us, our directors and staff, responsible, to the fullest extent permitted by law, for any loss suffered by you arising from any misrepresentation (intentional or unintentional) supplied to us orally or in writing in connection with the engagement. You have agreed that you will not bring any claim in connection with services we provide to you against any of our directors or employees personally.

Our work is not to be made available to third parties without our written permission (unless there is a legal or regulatory requirement) and we will accept no responsibility to third parties for any aspect of our professional services or work that is made available to them.

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LIMITATION OF THIRD-PARTY RIGHTS

 

The advice and information we provide to you as part of our service is for your sole use and not for any third party to whom you may communicate it unless we have expressly agreed in the engagement letter that a specified third party may rely on our work. We accept no responsibility to third parties, including any group company to whom the engagement letter is not addressed, for any advice, information or material produced as part of our work for you that you make available to them. A party to this agreement is the only person who has the right to enforce any of its terms and no rights or benefits are conferred on any third party under the Contracts (Rights of Third Parties) Act 1999.

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CLIENT IDENTIFICATION, MONEY LAUNDERING REGULATIONS 2017 AND THE  PROCEEDS OF CRIME ACT 2002

 

As with other professional services firms, we are required to identify our clients for the purposes of the UK anti-money laundering legislation. We may request from you, and retain, such information and documentation as we require for these purposes and/or make searches of appropriate databases. If we are not able to obtain satisfactory evidence of your identity, we will not be able to proceed with the engagement.
 

If you undertake business that requires you to be supervised by an appropriate supervisory authority to follow anti-money laundering regulations including if you accept or make a high value cash payments of €10,000 or more (or equivalent in any currency) in exchange for goods you should inform us.

In accordance with the Proceeds of Crime Act 2002 and Money Laundering Regulations 2017 you agree to waive your right to confidentiality to the extent of any report made, document provided, or information disclosed to the National Crime Agency (NCA).

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You also acknowledge that we are required to report directly to SOCA without prior reference to you or your representatives if during the course of undertaking any assignment the person undertaking the role of Money Laundering Reporting Officer becomes suspicious of money laundering.

In common with all accountancy and legal practices the firm, its principals and staff are required to comply with the regulations of the Proceeds of Crime Act 2002. This includes provisions that may require us to make a money laundering disclosure in relation to information we obtain as part of our normal work. It is not our practice to inform you when such a disclosure is made or the reasons for it because of the restrictions imposed by the “tipping off” provisions of the legislation.

Any personal data received from you to comply with our obligations under The Money Laundering, Terrorist Financing and Transfer for Funds (Information on the Payer) Regulations 2017 (MLR 2017) will be processed only for the purposes of preventing money laundering or terrorist financing. No other use will be made of this personal data unless use of the data is permitted by or under enactment other than the MLR 2017, or we have obtained the consent of the data subject to the proposed use of the data.

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PERIOD OF ENGAGEMENT AND TERMINATION

 

Unless otherwise agreed in the engagement covering letter our work will begin when we receive your implicit or explicit acceptance of that letter. Except as stated in that letter we will not be responsible for periods before that date.

Each of us may terminate this agreement by giving not less than 14 days’ notice in writing to the other party except where you fail to co-operate with us or we have reason to believe that you have provided us, Companies House, HMRC, or any other third party with misleading information, in which case we may terminate this agreement immediately. Termination will be without prejudice to any rights that may have accrued to either of us prior to termination.

In the event of termination of this contract, we will not be liable to refund you for any monthly invoices paid during the period of our engagement unless they have been disputed in accordance with the process set out in this letter. There may however be fees payable in accordance with the provisions of the Fees section of these terms, and these will fall due at the date of termination.

We will endeavour to agree with you the arrangements for the completion of work in progress at that time, unless we are required for legal or regulatory reasons to cease work immediately. In that event, we shall not be required to carry out further work and shall not be responsible or liable for any consequences arising from termination.

If you engage us for a one-off piece of work (for example advice on a one-off transaction or preparation of a tax return for one year only) the engagement ceases as soon as that work is completed.  The date of completion of the work is taken to be the termination date and we owe you no duties and we will not undertake further work beyond that date.

Where recurring work is provided the engagement ceases on the relevant date in relation to the termination as set out above.  Unless immediate termination applies, in practice this means that the relevant termination date is:

• 14 days after the date of notice of termination; or 

• A later agreed date

 

We owe you no duties beyond the date of termination and will not undertake any further work.

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At the point of termination we will normally issue a disengagement letter to ensure that our respective responsibilities are clear. Should we have no contact with you for a sustained period we may issue to your last known contact details a disengagement letter and hence cease to act.

We reserve the right following termination for any reason to destroy any of your documents that we have not been able to return to you after a period of six months unless other laws or regulations require otherwise.

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PROFESSIONAL BODY RULES

 

We will observe and act in accordance with the bye-laws, regulations and ethical guidelines of the AAT and will accept instructions to act for you on this basis. A copy of ethical guidelines can be requested or can be seen at www.aat.org.uk.

You are responsible for bringing to our attention any errors, omissions or inaccuracies in your returns that you become aware of after the returns have been submitted in order that we may assist you to make a voluntary disclosure.
 

In particular, you give us the authority to correct errors made by HMRC where we become aware of them. In addition, we will not undertake tax planning which breaches Professional Conduct in Relation to Taxation. We will therefore comply with the general anti-abuse rule and the targeted anti-avoidance rule. 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 at our offices. The requirements are also available online at www.aat.org.uk.

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THE PROVISION OF SERVICES REGULATIONS 2009 (‘SERVICES DIRECTIVE’)

 

In accordance with our professional body rules, we are required to hold professional indemnity insurance. Details about the insurer and coverage can be found at our offices or by request from us. 

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QUALITY OF SERVICE

 

We are committed to providing you with a high-quality service that is both efficient and effective. If you would like to discuss with us how our service could be improved or if you are dissatisfied with the service that you are receiving please let us know by contacting Karyna Kulachko.

We agree 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 less than satisfactory service, we undertake to do everything reasonable to address your concerns. If you are still not satisfied you can refer your complaint to our professional body, the AAT.

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RELIANCE ON ADVICE

 

We will endeavour to record all advice on important matters in writing, which may be by electronic means. Advice given orally is not intended to be relied upon unless confirmed in writing. Therefore, if we provide oral advice (for example during the course of a meeting or a telephone conversation) and you wish to be able to rely on that advice, you must ask for the advice to be confirmed by us in writing, which may be provided to you by electronic means. Bear in mind that advice is only valid at the date it is given.

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RETENTION OF RECORDS

 

You have a legal responsibility to retain documents and records relevant to your tax affairs. During the course of our work we may collect information from you and others relevant to your tax affairs. We will return any original documents to you.
 

When we cease to act for you we will seek to agree the position on access to cloud-accounting records to ensure continuity of service. This may require you to enter direct engagements with the software providers and pay for that service separately. Documents and records relevant to your tax affairs are required by law to be retained as follows:
 

Individuals, trustees and partnerships

• with trading or rental income: five years and 10 months after the end of the tax year;

• otherwise: 22 months after the end of the tax year.

 

Companies, LLPs and other corporate entities

• six years from the end of the accounting period.

 

While certain documents may legally belong to you, we may destroy correspondence and other papers that we store, electronically or otherwise, which are more than seven years old. This includes your documents if they have not been reclaimed by you within the seven-year period. You must tell us if you require the return of any specific document or their retention for a longer period. 

You should retain documents that are sent to you by us as set out in the privacy notice, which should be read alongside these terms of business.

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SOFTWARE

 

You understand that KK Digital Accounting Ltd may sign-up and agree to the “Terms & Conditions” of software providers on your behalf, unless clearly requested by you before engaging the services of KK Digital Accounting Ltd. You agree to the Terms & Conditions of third party providers of software that we may provide you with, including but not limited to Sage, QuickBooks, Xero, FreeAgent, Dext, AutoEntry; further details of which will be available from the websites of the respective software providers.

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You agree to the Terms & Conditions of other software used by KK Digital Accounting Ltd that you are required to access in the provision of services to you. This includes online software accessed by you the client, as instructed or made available by KK Digital Accounting Ltd.

For clarification and with the intention of reducing administration, we may receive commissions from software vendors on monthly or annual subscriptions that are paid by you for software products recommended by us. The recommendations are not based on levels of commission and our obligations to you as a professional advisor outweigh any minor commercial return from any potential arrangements with our vendors. By way of example, a typical commission payment for a £15 monthly software subscription may be in the region of 20%, resulting in a commission payable to KK Digital Accounting Ltd of £3 per month. It is clearly impractical to report on each such receipt in writing, and as such your agreement to purchase software recommended by us includes an acknowledgement of potential commissions payable to KK Digital Accounting Ltd in accordance with the paragraph in this document entitled Commissions.

 

KK Digital Accounting Ltd may also use or develop software, including spreadsheets, databases and other electronic tools (“Tools”) in providing the Services. If we provide these Tools to you, you acknowledge that (except where these Tools are a specific deliverable under our Agreement with you) they are not your property, were developed for our purposes and without consideration of any purposes for which you might use them, are made available on an “as is” basis for your use only and must not be distributed to or shared with any third party. To the full extent permitted by law, we make no representations or warranties as to the sufficiency or appropriateness of the Tools for any purpose for which you or a third party may use 
them.

 

You agree that KK Digital Accounting Ltd does not accept any liability for the content or performance of any third-party website accessed through our websites or social media feeds, nor endorse or approve the contents of any such site. KK Digital Accounting Ltd does not give any warranty that its website is free from viruses or anything else which may have a harmful effect on any technology.

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TIMING OF OUR SERVICES

 

The services we undertake to perform for you will be carried out on a timescale to be determined between us on an ongoing basis.

The timing of our work will in any event be dependent on the prompt supply of all information and documentation as and when required by us.
 

If you provide us with all information and explanations on a timely basis in accordance with our requirements, we will plan to undertake the work within a reasonable period of time to meet any regulatory deadlines. However, failure to complete our services before any such regulatory deadline would not, of itself, mean that we are liable for any penalty or additional costs arising.

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