1. Introduction and Acceptance
These Terms of Service ("Terms") govern your use of the professional accounting services provided by Spark Offing ("we," "our," or "us"), a UK-based accounting firm. By engaging our services or using our website, you ("Client" or "you") agree to be bound by these Terms.
These Terms constitute a legally binding agreement between you and Spark Offing. If you do not agree to these Terms, please do not use our services.
2. Services Provided
2.1 Scope of Services
We provide professional accounting services including but not limited to:
- Bookkeeping and financial record maintenance
- Tax return preparation and filing
- Payroll management and processing
- VAT return preparation and submission
- Financial reporting and analysis
- Business advisory services
- Company formation assistance
2.2 Service Standards
We will provide our services with reasonable care and skill in accordance with professional standards applicable to accountants in England and Wales. Our services comply with relevant legislation including Companies Act 2006, Finance Acts, and VAT legislation.
2.3 Service Limitations
Unless specifically agreed in writing, our services do not include:
- Legal advice or representation
- Investment advice or portfolio management
- Audit or assurance services
- Management consulting beyond financial matters
- Services outside our professional competence
3. Client Responsibilities
3.1 Information Provision
You agree to:
- Provide complete, accurate, and timely information
- Supply all relevant documents and records
- Inform us of any changes that may affect our services
- Respond promptly to our requests for information
- Maintain appropriate records as advised
3.2 Compliance Obligations
You remain responsible for:
- Ensuring all information provided is accurate and complete
- Complying with all applicable laws and regulations
- Making timely payments of taxes and other obligations
- Maintaining adequate insurance coverage
- Safeguarding your data and access credentials
4. Fees and Payment Terms
4.1 Fee Structure
Our fees are based on:
- Time spent on your matters at our standard rates
- Fixed fees for specific services as agreed
- Monthly retainer fees for ongoing services
- The complexity and value of work performed
4.2 Payment Terms
Unless otherwise agreed:
- Invoices are payable within 30 days of issue
- Interest may be charged on overdue amounts at 8% per annum above Bank of England base rate
- We reserve the right to suspend services for non-payment
- You remain liable for all costs of collection
4.3 Expenses
You will reimburse us for reasonable expenses incurred, including:
- Travel costs for client visits
- Third-party fees (search fees, filing fees, etc.)
- Communication costs for international matters
- Specialist advice obtained on your behalf
5. Confidentiality and Data Protection
5.1 Confidentiality
We will maintain strict confidentiality regarding your affairs and will not disclose confidential information except:
- With your written consent
- As required by law or regulation
- To regulatory or professional bodies as required
- In response to legal proceedings
5.2 Data Protection
We process your personal data in accordance with our Privacy Policy and UK data protection laws. We implement appropriate technical and organizational measures to protect your data.
5.3 Document Retention
We will retain your documents and records for the periods required by professional standards and applicable law, typically 6 years from the end of our engagement.
6. Professional Standards and Regulation
6.1 Professional Bodies
Our services are provided in accordance with the standards and ethics requirements of relevant professional accounting bodies.
6.2 Continuing Professional Development
We maintain our professional competence through regular training and continuing professional development as required by our professional bodies.
6.3 Professional Indemnity Insurance
We maintain professional indemnity insurance with minimum cover of £1,000,000 per claim as required by professional standards.
7. Limitation of Liability
7.1 Scope of Liability
Our liability to you in connection with our services is limited to:
- The amount of our professional indemnity insurance cover
- Ten times the annual fee for the service in question
- £100,000
Whichever is the lower amount.
7.2 Exclusions
We exclude liability for:
- Indirect, consequential, or special damages
- Loss of profits, business, or opportunity
- Losses arising from your failure to provide accurate information
- Losses arising from circumstances beyond our reasonable control
- Tax penalties imposed by HMRC (unless due to our negligence)
7.3 Time Limit
Any claim against us must be made within 12 months of you becoming aware (or reasonably should have become aware) of the circumstances giving rise to the claim.
8. Termination
8.1 Termination by Either Party
Either party may terminate our engagement by giving 30 days' written notice to the other party.
8.2 Immediate Termination
We may terminate our services immediately if:
- You fail to pay our fees when due
- You breach these Terms materially
- We identify a conflict of interest that cannot be resolved
- We reasonably believe continuing would breach professional standards
8.3 Effect of Termination
Upon termination:
- All unpaid fees become immediately due
- We will return your documents and records promptly
- Our confidentiality obligations continue
- We may retain copies as required by professional standards
9. Intellectual Property
All intellectual property rights in our work product, methodologies, and know-how remain our property. You receive a non-exclusive license to use our work product for your internal business purposes only.
You retain ownership of your data and information provided to us.
10. Force Majeure
We will not be liable for any failure or delay in performing our services due to circumstances beyond our reasonable control, including:
- Natural disasters, pandemics, or public health emergencies
- Government actions or regulatory changes
- System failures or cyber attacks
- Industrial action or labor disputes
- Supplier failures or service interruptions
11. Complaints Procedure
11.1 Internal Complaints
If you have a complaint about our services:
- Contact us in writing detailing your concerns
- We will acknowledge your complaint within 5 business days
- We will investigate and respond within 28 days
- If unresolved, the matter will be reviewed by a senior partner
11.2 External Complaints
If you remain dissatisfied, you may refer your complaint to the relevant professional body or regulatory authority.
12. General Terms
12.1 Governing Law
These Terms are governed by English law, and any disputes will be subject to the exclusive jurisdiction of the English courts.
12.2 Entire Agreement
These Terms, together with our engagement letter and any written amendments, constitute the entire agreement between us.
12.3 Severability
If any provision of these Terms is found to be unenforceable, the remaining provisions will continue in full force and effect.
12.4 Amendments
We may update these Terms from time to time. Material changes will be communicated to you with 30 days' notice.
13. Contact Information
For questions about these Terms or to discuss our services, please contact us: