Terms and conditions
Until April 2026, our Terms & Conditions for client services were hosted on our website and incorporated by reference into our engagement letters with clients. From April 2026 onwards, a copy of our Terms and Conditions is sent to any clients that we issue an engagement letter to.
For any client that has signed an engagement letter that incorporates our Terms & Conditions from our website, the following versions are maintained for reference purposes:
- Terms and Conditions for Audit services (T&C 05-24) [ 198 kb ]
- Terms and Conditions for Advisory & Tax services (T&C A&T 04-25) [ 198 kb ]
- Terms and conditions 05-23 (May 2023) [ 180 kb ]
- Terms and conditions 04-20 (April 2020) [ 238 kb ]
- Terms and conditions 04-18 (April 2018) [ 270 kb ]