TERMS AND CONDITIONS

Privacy Policy:

Introduction
We regard customer privacy as an important part of our relationship with our customers. The following privacy policy applies to all Van Smirren Accounting clients.

Collection and Use of Information
Information received from you and other sources in order to provide the best service possible will remain private and will not be shared with anyone else unless your permission is given.
All correspondence collected and stored will remain private unless permission is given my client to share with other parties
Ownership of Work Papers – regarding this, we claim a lien over all books and records in our possession until all work has been performed and all fees rendered have been paid. Work papers that we create will remain our property.

Communications
Van Smirren Accounting is not liable for any security or privacy breach or hacking that occurs as a consequence of any failure of systems. You play an important role in protecting your information by taking basic precautions to protect your computer and data. You should keep your computer secure, only deal online with people and organisations you know and trust, and check that your personal information travels across the internet on secure connections. There are many resources about computer security (such as websites, books and magazines) that can help guide you on what security precautions are appropriate for your situation.

Third Parties
If information from you with your permission has been shared with third parties, we take no responsibility for inappropriate use by third parties.
Van Smirren Accounting does not share any information with third parties for any unknown or unrelated parties.

Legal
We reserve the right to disclose your personally identifiable information as required by law and when we believe that disclosure is necessary to protect our rights and/or comply with the work you have contracted us to do for you, a judicial proceeding, court order, or legal process served on our Website.

Links
Links on the Van Smirren Accounting site to external entities are not covered within this policy. The terms and conditions set out in this privacy statement only cover the domain names directly maintained by Van Smirren Accounting.

Timely Basis of Information
The information you need to supply to us to complete the services we have both agreed to, must be provided on a timely basis, so that the engagement can be completed within the limits imposed by the law. Failure of the customer to supply the information on time and within set timeframes is the responsibility of the customer.

Retention of Records
We will store accounting records that we hold on your behalf for a period of 7 years after the applicable balance date. At the end of that period, unless you write requesting they be forwarded to you, the records will be destroyed using a secure document destruction method.

Changes to Privacy Policy
If we decide to change our privacy policy, we will post those changes to our Privacy of Information section, the homepage, and other places we deem appropriate so that you are aware of what information we collect, how we use it, and under what circumstances, if any, we can disclose it. We reserve the right to modify this privacy statement at any time, so please review it frequently. If we make material changes to this policy, we will require you to sign an updated terms and conditions.

TERMS OF TRADE

All invoices are payable within 30 days after invoice date. If your invoice is not paid within 30 days you will need to contact us so we can set up a payment arrangement.

Terms of Services
The terms of services rendered are as follows:
You agree to provide us with accurate and complete information necessary to compile all financial statements, returns and reports so we can do the job for you. The responsibility for the accuracy and completeness of financial statements remains with you the client. Our disclaimer should be fully visible upon distribution to any third party. Distribution without our disclaimer indemnifies Van Smirren Accounting against all claims, actions, damages, liabilities, costs and expenses (including but not limited to reasonable legal costs and expenses) incurred by us and arising out of our connection with any action, claim or proceeding brought by any third party in connection with the services provided by us to you.
All tax and financial statements are prepared by us to industry standard that can be found in Income Tax Act 1993. Taxation services relating to income tax and returns are prepared for the financial year indicated. Financial statements and compilations are performed on an ongoing and annual basis, or on a one-off basis. Professional standards apply to all services. Van Smirren Accounting includes customer service as part of standard operating procedures. Services beyond the agreed services might be billed additionally.
Responsibility for error detection remains with the client Compilation services are separated from audit services. This means that compilation doesn’t result in an audit or review opinion, and doesn’t provide any form of assurance. Any inaccuracies, including internal company quality control or internal processing, are the responsibility of the client. Any failure to supply all relevant records and information is the responsibility of the client.

Matters of Inaccuracy Detected
Van Smirren Accounting are obliged and required by industry standard, set by the Institute of Chartered Accountants, to act upon any inaccuracies or inconsistencies detected in the normal course of providing the services agreed upon.
Van Smirren Accounting is not engaged to detect, investigate, or discover any internal control weaknesses, errors, illegal acts or other irregularities, including without limitation fraud, or non-compliance with laws or regulations. Slaters will inform the client of any such matters that come to our attention.
If, for any reason, we are unable to complete the compilation of your financial matters within our compilation of your financial information, or we consider the information to be misleading, we may refer to such matters in our report, or we may determine, at our sole discretion, not to issue a report.

Income Tax Matters (where tax services are with your prior agreement)
Van Smirren Accounting will use our judgment in resolving questions where tax law is unclear or where there may be conflicts between taxing authorities’ interpretations of the law and other supportable positions. Unless otherwise instructed by you, we’ll resolve such questions in your favour whenever possible.
Income tax law imposes a penalty if a taxpayer makes a substantial understatement of its tax liability. Before completing preparation of the return(s), we’ll discuss with you the tax positions that may significantly increase the risk of exposure to penalties.
Management is responsible for the proper recording of transactions in the books of account, for the safeguarding of assets, and for the substantial accuracy of financial records. Management also has final responsibility for the income tax return(s) and, therefore, the appropriate official should review the return(s) carefully before an authorised officer signs and files.
All returns are subject to examination by the taxing authorities. In the event of such examination, you may be requested to produce documents, records, or other evidence to substantiate the items of income and deduction shown on the tax return. If an examination occurs, we will be available, upon request, to assist or represent you. Such services are not included in our fee for the preparation of the return(s).

Internal Revenue Department Authority to Act
This agreement authorises Van Smirren Accounting to act as your agent in all dealings with the Inland Revenue Department (‘IRD’) in respect of income tax matters including filing of your income tax return once all relevant information has been received. We will not be liable for any penalties imposed by the IRD as a result of your failing to supply us with accurate, complete and relevant information. We will be available at any time to advise you of any financial matters you may require our opinion on, within the scope of the agreed upon services. We will also report on any matters that come to our attention in the process of completing your financial statements and tax returns that will be of material benefit to you. We will provide any other services as are agreed upon between us from time to time.

Disclaimer
We have compiled all our work for you including YearEnd, EveryDay and Business Development work based on information provided which has not been subjected to an audit or review engagement. Accordingly we do not accept any responsibility for the reliability, accuracy, completeness of the compiled financial information contained in the financial statements or other work produces. Nor do we accept any liability of any kind whatsoever, including liability by reason of negligence, to any person for losses incurred as a result of placing reliance on these financial statements.