We aim to provide you with a fully satisfactory service and Martin Briggs as engagement partner will seek to ensure that this is so.  We undertake to look into any complaints promptly and to do what we can to resolve the position.  If you are still not satisfied you may of course take up the matter with The Institute of Chartered Accountants in England and Wales.
Basis of Fees
Our fees are generally agreed in advance of an assignment, but will be subject to annual review and will be increased to reflect the cost of living.  If you ask us to undertake extra work, our fees are computed on the basis of the time spent on your affairs by the partners and our staff and on the levels of skill and responsibility involved.  Unless otherwise agreed, our fees will be billed at appropriate intervals during the course of the year and will be due on presentation. 
Non-payment of fees

We reserve the right to charge interest at 1% per month if invoices are not settled within 30 days of issue and to discontinue dealing with the company’s affairs until such time as our
fees are settled.  As a consequence of this we do not accept any responsibility to the client for any loss howsoever occasioned.