RA Sanger Accountants
Phone:
 08 8911 1909
Jape Homemaker Village, Above BCF Store Level 1.
356 - 366 Bagot Road, Millner NT 0810

Terms and Conditions

Cancelation & Service Payment :

Any Cancelation or Reschedule must be made at least 12 hours before the appointment time or Penalty will be Charged through the debt collection provider.

We do not take out our Fee from tax Refund. All payment have to be made in advance.

 

Client Engagement Terms & Condition

Purpose:
The purpose of this Engagement is to set out and confirm the terms of Engagement Terms & Condition between our firm and you.  This Engagement has been aligned with the standards of APES 110 Code of Ethics and APES 305 Terms of Engagement as published by the Accounting Professional and Ethical Standards Board.

Objectives:
The objectives of the Engagement is to perform any of the services that we provided to you.

Please be aware that we will not conduct an audit or review unless specified as a service to be performed for you and accordingly, no assurance will be expressed.

Unless specified as a service to be performed for you, this engagement cannot be relied upon to disclose irregularities including fraud, other illegal acts and errors that may occur, however we will inform you of such matters if they come to our attention. 

The Accountant is bound by the APES 110 Code of Ethics for Professional Accountants, and pursuant to the Responding to Non-Compliance with Laws and Regulations (NOCLAR), the Accountant is required to report any non-compliance with laws and regulations or acts of omission or commission, intentional or unintentional by a client or by those charged with governance, by management or by other individuals working for or under the direction of a client which are contrary to the prevailing laws or regulations.

Scope:
The engagement period commences on the date that service is provided by us and will continue until the service has been completed by us with a formal agreement between us and you (Client).

Any reports including Financial Statements, Income Tax Returns and so on, will be prepared for distribution to the specific organisation, client or entity for the purpose specified in the report. There is no assumption of responsibility for any reliance on our report by any person or entity other than you and those parties indicated in the report.  The report shall not be inferred or used for any purpose other than for which it was specifically prepared.  Accordingly, our report may include a disclaimer to this effect.

As a member of the IPA, we are part of the IPA Professional Standards Scheme and our liability is limited by a Scheme approved under Professional Standards Legislation.  For more information on the IPA Professional Standards Scheme or Professional Standards Schemes generally, please refer to: psc.gov.au.

Relative responsibilities:
As a member of the IPA, our firm is subject to the Professional Practice Quality Assurance (PPQA) reviews mandated by the International Federation of Accountants (IFAC).  The PPQA reviews assess member compliance with the professional and ethical standards and by accepting our engagement you acknowledge that, if requested by the IPA, our files relating to this engagement will be made available for the PPQA review.  Should this occur, we will advise you.

You are required by law to keep full and accurate records relating to your tax affairs. It is your obligation to provide us with all information that would be reasonably be expected to allow us to perform the services for you under this engagement as requested. This includes you providing accurate and complete responses to questions asked of you by us.  Inaccurate, incomplete or late information may have a material effect on our services or reports.

The Taxation Administration Act 1953 now contains specific provisions that may provide you with “safe harbour” from administrative penalties for incorrect or late lodgement of returns.  These safe harbour provisions will only be available to you if, amongst other things, you provide “all relevant taxation information” to us in a timely manner.  Accordingly, it is to your advantage that all relevant information is disclosed to us as any failure by you to provide this information may affect your ability to rely on the “safe harbour” provisions and will be taken into account in determining the extent to which tax practitioners have discharged their obligations to clients. It is your responsibility to show that you have brought all matters to our attention if you want to take advantage of the safe harbours created under the new regime.

If we require any documents or information from a third party, we will contact you first to seek your approval to contact the third party.

In conducting this engagement, information acquired by us in the course of the engagement is subject to confidentiality requirements.  That information will not be disclosed by us to other parties except as required or allowed for by law, or with your express consent.

We are bound by the provisions of the Privacy Act 1988 to maintain all records securely and in accordance with the provisions of that Act.  Any breach of these requirements should be notified to the Privacy Commissioner. However, as noted above if we are subject to a PPQA review, your file may be reviewed as part of that process unless you specifically forbid it.

 

Institute of Public AccountantsNTAA
Tax Practitioners BoardXero Partner
© Copyright RA Sanger Accountants Pty Ltd 2024
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