Standard Terms of Business

Download our standard terms of business and other appendices referenced in your engagement letter – effective 5^th June 2025:

Appendix no:	Title
1.01	Standard Terms of Business

2.01	Limited Company – Audit
2.03a	Charitable Company – Audit
2.03b	Scottish Charitable Company – Audit
2.04	Small Charitable Company – Audit
2.05	Non-Company Charity – Audit
2.09	Co-operative or Community Benefit Society – Audit
2.10	Housing Association – Audit

3.01	Assurance Review – Limited Company
3.02a	Charitable Company – Independent Examination
3.02b	Scottish Charitable Company – Independent Examination
3.03	Non-Company Charity – Independent Examination (Accruals Accounts)
3.04	Non-Company Charity – Independent Examination (Receipts & Payments)
3.05	Friendly Society – Reporting Accountants Report
3.06	Co-operative & Community Benefit Society – Reporting Accountants Report

4.06	Small Non-Company Charity (under £25k income)
4.07	Friendly Society – Accountants Report
4.08	Co-operative or Community Benefit Society – Accountants Report

5.01	Production of Annual Financial Statements
5.02	Cash Flows & Profit Forecasts
5.03	Management Accounts
5.04	Bookkeeping Services
5.05	Cloud-Based Accounting Services

6.01	Corporation Tax
6.04	Self-Assessment (Partnerships & LLPs)
6.05	Benefits in Kind (P11D) Returns
6.06	Subcontractors CIS – Client Operated & Submission By Firm
6.07	Subcontractors CIS – Firm Operated
6.08	VAT
6.09	Personal Tax (Individuals & Sole Traders)
6.10	Personal Tax Credits
6.11	Trust Tax

7.01	Payroll
7.02	Company Secretarial Services
7.03	Secretarial Services – Charity

8.01	FCA Regulated Entity
8.02	Estate Agents
8.03a	Solicitors Accounts Rules
8.05	Insurance Brokers – Reports under CASS 5
8.07	Service Charge Accounts – Section 21 Report
8.09	Share Valuations
8.10	Assisting with Acquisition of Company
8.11	Assisting with Disposal of Company

9.04	Disengagement Letter
9.08	Cash Basis Annual Accounts
9.09	Strategic Business Advice
9.10	Reporting to ABTA Limited