Terms and Conditions - Accounting Services

Introduction

These Terms and Conditions (“Agreement”) apply to all accounting and related services provided by Hartmann-Cox Pty Ltd, ABN 37 667 984 376, located at Suite 10, 50-56 Sanders Street, Upper Mount Gravatt QLD 4122 (“we”, “us”, or “our”), to the client (“you” or “your”).


1. Scope of Services

We agree to provide the accounting services as outlined in our engagement letter.

  • Hartmann-Cox shall maintain professional competence and will exercise due care and sound judgment and skill in the performance of work undertaken on your behalf.
  • Hartman-Cox shall at all times safeguard your interests while providing such services and shall act in accordance with applicable technical and professional standards.
  • Hartman-Cox shall at all times remain objective and impartial and shall recommend options and alternatives to you that meet your needs, consistent with legal requirements.
  • You acknowledge that Hartman-Cox has no obligation to update any advice or report (oral or written) for events occurring after the advice or report has been issued in its final form.


2. Client Responsibilities

You agree to:

  • Provide all necessary records and information in a timely and complete manner.
  • Ensure the accuracy and completeness of the data provided.
  • Retain responsibility for all management decisions and compliance with statutory obligations.


You acknowledge that a failure or delay in providing Hartman-Cox with the appropriate information required may result in an increase in any cost estimate that may have been provided to you.


You must sign and return to Hartman-Cox any statement provided to you by Hartman-Cox, acknowledging that:

  • the responsibility for the accuracy and completeness of the particulars and information provided by you to Hartman-Cox, rests with you,
  • any advice given to you by Hartman-Cox is only an opinion based on Hartman-Cox's knowledge of your circumstances; and
  • as a taxpayer, you are under an obligation to keep full and proper records in order to facilitate the preparation of accurate returns.


You acknowledge that any advice or opinion relating to the engagement is provided by Hartman-Cox for your sole benefit alone and may not be disclosed in any way, including by publication on any electronic media, to any third party and is not to be relied upon by any third party.


False or Misleading information

Hartman-Cox will not provide professional services to you if we become aware that information on which our service is based contains false or misleading information or is omitting material information and you are not prepared to amend the falsity or omission.


If Hartman-Cox becomes aware that you have filed returns or submissions in previous years that may contain materially false or misleading information or may omit material information, then Hartman-Cox will discuss the matter with you and advise you of your responsibilities.


Tax Schemes and Arrangements

The decision to enter any tax scheme or arrangement will always remain your own. Where appropriate, Hartman-Cox shall provide you with sufficient information to enable you to be fully informed of the details of the scheme or arrangement and its current and future ramifications, including the risks and uncertainties, particularly in relation to possible changes in Taxation Law.

  • Hartman-Cox shall not knowingly or recklessly be associated with any arrangement which is intended to misrepresent a transaction, or which depend upon lack of disclosure for its effectiveness.
  • Hartman-Cox shall not promote or assist in the promotion of or otherwise encourage any tax schemes or arrangements, where the dominant purpose is to derive a tax benefit and is not reasonably arguable that the tax benefit is available under Taxation Law. Hartman-Cox shall not provide you with advice on such a scheme or arrangement other than to advice you that in Hartman-Cox’s opinion, it is not effective at law.


3. Fees and Payment

  • Our fees are based on time spent, complexity, and level of expertise required.
  • Invoices will be issued [monthly/upon completion/other] and are payable within 14 days.
  • We may suspend work for non-payment.

4. Confidentiality

We will keep all client information confidential and only disclose it where:

  • Required by law (e.g. ATO, TPB, courts);
  • You provide written consent; or
  • Required for proper delivery of services (e.g., using secure cloud software providers).


5. Privacy

We comply with the Privacy Act 1988 (Cth) and the Australian Privacy Principles. Your data may be stored electronically in Australia or securely with third-party providers subject to confidentiality.


6. Ownership of Documents

You own the original documents you provide. We own the working papers and documents created by us, but we grant you access to final deliverables (e.g. financial statements, returns) upon full payment of fees.


7. Limitation of Liability

To the extent permitted by law:

  • Our liability is limited under the Professional Standards Act 2004 (Qld), and a scheme approved by the Professional Standards Council.
  • We are not liable for any loss or damage arising from reliance on incomplete or inaccurate information provided by you.

8. Termination

Either party may terminate the agreement by giving 14 days’ written notice. All fees for work performed up to the date of termination will remain payable.


9. Governing Law

These terms are governed by the laws of Queensalnd, Australia.



10. Acceptance

By engaging us to provide accounting services, you acknowledge and agree to these Terms and Conditions, in addition to any engagement letter or proposal provided.