The following sets out the general terms on which Creasey Son & Wickenden provides its services. These terms are supplemented by the specific engagement letter issued for each assignment; where there is any conflict, the engagement letter for the relevant assignment prevails.

1. Applicable law and regulation

Our engagement is governed by, and construed in accordance with, the law of England and Wales. As a member firm of the Institute of Chartered Accountants in England & Wales, we are bound by its rules, including the ICAEW Code of Ethics, and are subject to its regulation.

2. Our services

We will provide our services with reasonable care and skill and in accordance with the applicable professional standards. The precise scope of the work to be carried out on any assignment, together with the responsibilities of each party, will be set out in the relevant engagement letter.

3. Your responsibilities

You are responsible for providing complete and accurate information and records on a timely basis, and for ensuring that the information you provide is not misleading. You remain responsible for the maintenance of proper accounting records and for the preparation and content of any returns or financial statements save to the extent expressly agreed otherwise in an engagement letter.

4. Fees and payment

Our fees are generally based on the time spent by our partners and staff, together with any out-of-pocket expenses and applicable VAT. Fee arrangements will be confirmed in the engagement letter. Invoices are payable within the period stated on the invoice; we reserve the right to charge interest on overdue accounts in accordance with the Late Payment of Commercial Debts (Interest) Act 1998.

5. Client money

Where we hold money on your behalf, it will be held in accordance with the ICAEW Clients’ Money Regulations. Client money is held in a designated client bank account, separate from the firm’s own funds.

6. Confidentiality and data protection

We treat all information received from you in the course of an engagement as confidential and will not disclose it except as authorised by you, as required by law or regulation, or as permitted under our professional obligations. We process personal data in accordance with UK data protection legislation and our Privacy notice.

7. Intellectual property

Copyright and other intellectual property rights in all documents and materials we prepare remain with us, save that you may use them for the purpose for which they were prepared.

8. Limitation of liability

Our liability to you is limited to the extent set out in the relevant engagement letter. We will not be liable for any loss arising from the provision to us of false, misleading or incomplete information, or from the failure of any party other than the firm to supply appropriate information or to perform its obligations. Any limitation or exclusion of liability does not apply to liability that cannot lawfully be limited or excluded.

9. Professional indemnity insurance

In accordance with the disclosure requirements of the Provision of Services Regulations 2009, our professional indemnity insurer and the territorial coverage of the policy are available for inspection at our office at Hearts of Oak House, Pembroke Road, Sevenoaks, Kent TN13 1XR.

10. Complaints

We are committed to providing a high standard of service. If at any point you are dissatisfied, please raise the matter in the first instance with the partner responsible for your affairs. If the matter is not resolved to your satisfaction, you may take it up with ICAEW. We will look into any complaint carefully and promptly and do everything reasonable to put it right.

11. Termination

Either party may terminate an engagement by giving written notice, subject to the terms of the relevant engagement letter. Termination will not affect fees or expenses due for work carried out up to the date of termination.

12. Contact

Questions about these terms should be directed to info@csw-uk.com or +44 (0)1732 450744.

Last updated: 8 August 2026