These Terms of
Business apply in respect of the services you have engaged Crowe Australasia to
provide under the attached Client Services
Proposal) (“Services”). These Terms
of Business and the Client Services Agreement (or Proposal) form the basis of
the contract between you and Crowe Australasia ("Contract"). This Contract forms the entire agreement
between you and Crowe Australasia relating to the Services. It replaces and
supersedes any previous proposals, correspondence, understandings or other
communications (written or oral).
1. PERFORMANCE OF THE SERVICES
1.1 The scope of the Services is limited to the work specified in the Client Services Agreement (or Proposal). Either you or Crowe Australasia may request changes to the Services.
1.2 We will use reasonable commercial efforts to provide the Services in an efficient and timely manner using all reasonable skill and expertise.
1.3 The Services are not legal Services and do not constitute legal advice.
1.4 Dates in any timetable set out in the Client Services Agreement (or Proposal) or otherwise advised are intended for planning and estimating purposes only and are not contractually binding.
1.5 The Services will be provided solely for your benefit and use. We accept no liability or responsibility to any third party in respect of the Services, except for any external audit engagement.
1.6 In the course of providing the Services, we may provide oral comments or draft reports, presentations, letters, schedules and other documents. You may not rely on such oral comments or draft documents, conclusions or advice as they may be subject to further work, revision and other factors. The final results of our work will be set out in its final report or advice.
1.7 We will not audit or independently verify the accounting records or information that you have provided in connection with the Services unless specifically engaged to do so.
1.8 Our work will be based on documents and information provided to us or obtained by us in connection with the Services. We will not verify the accuracy and completeness of such documentation or information unless specifically engaged to do so, or to the extent necessary to perform an assurance engagement.
1.9 Changes in the law may take place before our advice is acted upon or may be retrospective in effect. We accept no responsibility to inform you of changes in the law or interpretations affecting advice previously given by us.
1.10 We often have to rely on external information or public records to carry out your instructions. We do not verify the information or public records for accuracy or completeness. We do not accept responsibility and will not be liable for any direct or indirect damage or loss caused by errors or omissions in external information.
1.11 Some of the matters on which we may be asked to advise you may have tax implications for other entities, directors, employees or any other parties. We will not bear any liability to you or any other relevant entities, directors, employees or any other parties in respect of those tax implications, and you indemnify us from and against any loss or damage suffered or incurred by us arising out of or in connection with any action or claim by any such entities, directors, employees or other parties in this respect.
1.12 In the context of Taxation Services requested:
a) we will advise you of your rights, obligations and options available under the Taxation Law. We also advise you of your rights or options available under Taxation Law with respect to the seeking of a private ruling and the lodging of objections and appeals against adverse positions adopted by the Revenue Authorities; and
b) we will advise you on the application of the Taxation Law, including any possible penalties and other legal tax consequence, so as to allow you to make an informed decision of the course of action to be taken.
2. YOUR OBLIGATIONS
2.1 The timely completion of the Services requires your cooperation in the provision of information, documents and resources relevant to the Services. Estimates of time for completion of the Services are given on the assumption that we receive this cooperation. We may charge additional fees and expenses which result from delays in providing this cooperation.
2.2 You agree to:
a) provide all information, documents and resources (“Materials”) that we reasonably require to enable us to provide the Services including arranging access to third parties, your premises and systems, and providing reasonable working facilities for us (where applicable);
b) ensure that appropriate back up, security and virus checking procedures are in place for any computer facilities you provide;
c) make senior staff available for consultation on request;
d) make decisions promptly to facilitate the performance of the Services;
e) bring to our attention any changes in the Materials provided to it as originally presented and ensure that Materials supplied by you or on your behalf, to the best of your knowledge and belief, is not false or misleading and does not omit material particulars.
b) any advice given to you is only an opinion based on the actual knowledge of your particular circumstances of individuals within Crowe Australasia who are engaged in the provision of the Services; and
c) a taxpayer (you) has obligations under self-assessment to keep full and proper records in order to facilitate the preparation of accurate returns
12.3 We have outsourcing arrangements with the following whom we engage from time to time to assist us:
(a) Staffing Accountants LLC (SAPRO), headquartered in the United States of America, providing audit, accounting, bookkeeping, tax, consultancy, or advisory services
(b) Crowe Advisory Services India LLP, based in India, providing audit services
Acceptance of our services indicates your acceptance of the use of outsourced services as described above, unless our agreement with you expressly prohibits the use of such outsourced providers.