Terms and Conditions


Our fees are charged on the basis of the time spent on your affairs unless a fixed rate is agreed. Time may be spent by staff at the level of experience deemed necessary. All hourly rates are subject to periodic reviews. If you do not accept that an invoiced fee is fair and reasonable you must notify us within 7 days of receipt, failing which you will be deemed to have accepted that payment is due.


Internet communications are capable of data corruption and therefore we do not accept any responsibility for changes made to such communications after their despatch. It may therefore be inappropriate to rely on advice contained in an email without obtaining written confirmation of it. We do not accept responsibility for any errors or problems that may arise through the use of internet communication and all risks connected with sending commercially sensitive information relating to your business are borne by you. If you do not agree to accept this risk, you should notify us in writing that email is not an acceptable means of communication. It is the responsibility of the recipient to carry out a virus check on any attachments received. On occasions we may contact you by email with information we believe to be of relevance to you. If you do not wish to receive this please let us know.


We are required to identify our clients for the purposes of the UK anti-money laundering legislation. We are likely to request from you and retain, some information and documentation for these purposes and/or to make searches of appropriate databases. If we are not able to obtain satisfactory evidence of your identity within a reasonable time, there may be circumstances in which we are not able to proceed with the appointment.

The provision of accountancy services is a business in the regulated sector under the Proceeds of Crime Act 2002 and as such staff have to comply with this legislation which includes provisions that may require us to make a money laundering disclosure in relation to information we obtain as part of our normal work. It is not our practice to inform you when such a disclosure is made or the reasons for it because of the restrictions imposed by the ‘tipping off’ provisions of the legislation.

In common with all accountancy and legal practices, we are required by the Proceeds of Crime Act 2002 and the Money Laundering Regulations 2017 to:

  • have due diligence procedures for the identification of all clients;

  • maintain appropriate records of evidence to support customer due diligence; and

  • report in accordance with the relevant legislation and regulations.


Data is protected in accordance with the Data Protection Act 2018 and is included in our Privacy Policy.


We will keep our file of papers (except for any of your papers which you ask to be returned to you), in hard copy or electronic format, for seven years and on the understanding that we have your authority to destroy the file at the end of the year following the seventh anniversary of receipt of the relevant information.  We will not destroy documents you ask us to deposit in safe custody, and appropriate charges will be made for this service.

We do not normally make a charge for retrieving stored papers or deeds in response to continuing or new instructions to act for you.  However, we reserve the right to make a charge based on the time we spend on reading papers, writing letters or other work necessary to comply with the instructions.


If at any time you would like to discuss with us how our service to you could be improved or if you are dissatisfied with the service you are receiving, please let us know by contacting David Dring at davidd@d2dassociates.co.uk.


The engagement letter including these Terms of Business shall be governed by, and construed in accordance with English Law. The Courts of England shall have exclusive jurisdiction in relation to any claim, dispute or difference concerning the engagement letter and any matter arising from it. Each party irrevocably waives any right it may have to object to an action being brought in those courts, to claim the action has been brought in an inconvenient forum, or to claim that those Courts do not have jurisdiction.

Persons who are not party to this agreement shall have no rights under the Contracts (Rights of Third Parties) Act 1999 to enforce any term of this agreement. This clause does not affect any right or remedy of any person which exists or is available otherwise than pursuant to that Act.

The advice we give you is for your sole use and is confidential to you and will not constitute advice for any third party to whom you may communicate it. We will accept no responsibility to third parties for any aspect of our professional services or work that is made available to them.



Where you give us confidential information, we confirm that we shall at all times keep it confidential, other than as required by law or as provided for in regulatory, ethical or other professional statements relevant to our engagement.