Terms & Conditions – Ascend Accounting

Standard Terms and Conditions for Accounting, Tax and Related Services

Definitions

Unless the context indicates otherwise, the words and phrases set out below shall have the following meanings:

Agreement means the letter of engagement including terms and conditions set out in this document, and any annexures, schedules and additional contracts hereto entered into by the Parties for the performance of the Services.

Client means the entity/entities, or the persons, named in the Agreement to whom services are to be provided by the Firm, including officials and employees acting for or on behalf of the Client.

Firm means Ascend Accounting (Pty) Ltd, an incorporated private company registered in accordance with the laws of the Republic of South Africa; any division of the Firm entity owned or managed by the Firm; and the partners, directors, employees, agents and contractors of the Firm. The contracting element of the Firm will usually be identified by our letterhead or set out in the Agreement.

Member firm means a firm or entity that belongs to a network.

Network means a large structure:

(a) That is aimed at co-operation; and

(b) That is clearly aimed at profit or cost-sharing or shares common ownership, control or management, standard quality control policies and procedures, common business strategy, the use of a familiar brand name, or a significant part of professional resources.

Parties mean the Client and the Firm, and “a Party” shall be either of them as the context requires.

Personal information means information related to an identified or identifiable person (natural or juristic), as defined in section 1 of the POPIA.

Services mean the services to be rendered by the Firm for and on behalf of the Client as set out in this Agreement.

Words referring to the singular shall include the plural and vice versa. Words referring to the masculine gender shall include the feminine and neuter genders, vice versa, and words referring to natural persons shall include legal persons and vice versa.

Headings have no effect.

The headings in this Agreement shall not in any way be taken into consideration in the interpretation and/or construction of the applicable terms and conditions herein.

General principles

In providing any services, the Firm will, except to the extent appointed explicitly for in writing:

not act in the capacity of management (of the Client),
not act as a formal advocate of or representative for the Client,
not decide on what recommendations/alternatives to accept or implement,

whereas the Client will be responsible for:

making all management decisions and performing all management functions, including deciding on recommendations/alternatives to accept and implement.
Designating a competent management member to oversee the services.
Evaluating the adequacy and results of the services.
Obtaining sufficient understanding of the
monitoring ongoing activities and services.
Remain responsible for any reliance on all services performed,
remain accountable, as required by law, for any legal and statutory requirements of the Client, and
remain responsible to all third parties for the reliability and timely initiation and completion of all services and deliverables provided by the Firm,
the maintenance of the accounting records and preparation of the financial statements/annual financial statements and safeguarding the assets of the entity (or, as may apply to a subject matter other than financial statements, the maintenance of supporting records, the preparation of the subject matter information and safeguarding of resources of the entity).
adoption of the financial reporting framework to be used that is acceptable because of the purpose for which the services and deliverables will be used;
selection of appropriate accounting policies under the applicable financial reporting framework to be applied in providing the services and deliverables.
establishing and maintaining an internal control structure necessary to provide reasonable assurance that adopted policies and prescribed procedures are adhered to for the prevention of errors and irregularities, including fraud and illegal acts;
preparation, including fair presentation, of the financial information in accordance with the selected framework and accounting policies, including management judgements needed to develop any accounting estimates required for providing the services and deliverables.

This Agreement constitutes the entire agreement between the Firm and the Client and supersede any previous oral and/or written representations and/or Agreement, if any, between the Parties. No amendments or variations of this Agreement shall be of any force or effect unless reduced to writing and signed by both the Firm and the Client.

The Client at this moment consents to the Firm subcontracting the Services to the extent that such subcontract will be subject to the same terms and conditions as contained in this Agreement. It is specifically recorded that the Firm shall remain liable for the obligations of its subcontractors.

Where it is intended that the Services should also be provided to group companies and divisions of the Client, any approvals given will be deemed to also apply to Services to be provided by a member firm that is part of the Firm in terms of a separate engagement letter of Agreement that may be concluded with the group company or division concerned.

The Firm and the Client are independent contractors. Neither Party shall, except to the extent specifically appointed for in writing, act and/or purport to represent itself as an agent of the other Party, or in any manner assume and/or purport to create any obligations and/or liabilities in the name of the other Party. Neither Party shall be liable for the debts of the other Party, however, incurred.

Reliance on the Client’s information

The Services or any portion thereof and any resulting deliverable are dependent on information supplied by the Client. The Firm shall be entitled to assume that all the data and information provided by Client is accurate, reliable and complete. The Firm will not be liable to the Client or to any third party for any damages suffered as a result of the Client providing any information that is incorrect and/or incomplete and/or where the Client fails to disclose any relevant information to the Firm, and the Client indemnifies the Firm against any claims or expenses relating thereto.

Provision of services

The Firm will endeavour to deliver the Services with the requisite level of skill, integrity, and professional competence at all times.

Where the delivery of the Services requires information from or the co-operation of officials and employees of the Client, the Client undertakes to use its best efforts to ensure that its directors, management, officials and employees are available when required and that they provide the necessary information and co-operation on a timely basis. Reasonable facilities and access to data and information will be provided by the Client. Where such data pertains to third parties such as customers, suppliers, employees and/or beneficiaries of the Client, the Client warrants that it has obtained the necessary consent from the third Party in particular relating to Personal Information and Personal Information of minors and indemnifies the Firm against any claims that may be instituted as a result of the failure to procure such consent. The Client agrees the Firm has the right to request and use any information provided by third parties where it pertains to the Client, and the information is necessary to perform a service in this Agreement.

Should the Client deem it important for a service or deliverable to be provided in compliance with any specific requirement, in any specific form or within a specific timeline, the Client is required to propose such requirements to the Firm in writing in a timely manner. Should the Firm agree to these requirements; the fee for the affected service will be adjusted accordingly at a premium. An agreement whereby the Firm cannot commit to but will nonetheless attempt to comply with these specific requirements; does not constitute an obligation for the Firm to comply with those specific requirements. The Client will however still be liable for any adjustments in the fee of the affected service regardless of whether the Firm accomplished said requirements.

In the event of any breach by the Client of the terms of this Agreement, the Client agrees to automatically waive or relax any affected obligation the Firm has to the Client; to the extent that the breach impacted the Firms ability or resources to comply with this Agreement. Specifically; as far as the breach relates to a timeline requirement, the Firm reserves the right to extend any deadline requirement of affected services, agreed or implied, by the same number of days as from the day of the first occurrence of the breach to the day of the remedy of the breach.

Any contractual arrangements between the Client and a third party that directly or indirectly imposes requirements upon the Firm in rendering any Service will not, as a matter of law, be binding on the Firm.

The work the Firm undertakes to support any conclusions or information reported in any deliverables will be limited to the work undertaken for such purpose only. Any advice, recommendations and conclusions may therefore be limited by the scope of the work and may not cover all issues that could be identified by providing a more comprehensive service or including related services.

The Firm confirms that neither the Firm, nor any individual representing the Firm is a registered financial advisor and does not provide financial advice in accordance with the provisions of the Financial Advisory and Intermediary Services Act 37 of 2002 (the FAIS Act). Should any financial advice be provided, that would be coincidental and informal. It is not intended that any such advice be acted upon. Therefore, neither the individual nor the Firm shall be responsible for any loss, damage and/or expenses incurred by the Client for acting on such advice. If financial advice is required, we can refer you to a registered financial advisor.

Intellectual property

The Firm retains intellectual property rights to all its materials and working papers which includes, but not limited to methodologies, know-how, trade secrets, software and tools used/provided and/or developed by the Firm in providing and delivering the Services.

Except for cases where a license is expressly granted by the Firm, the Client shall acquire no rights or interest in such property.

Any intellectual property and proprietary rights in material provided by the Client for performing the Services shall remain the property of the Client.

Upon expiry or termination of this Agreement for any reason whatsoever, each Party shall immediately cease to use the intellectual property of the other Party.

Ownership of and access to inspect files and records

The working papers and files for this engagement created by us during the course of the compilation, including electronic documents and files, are the sole property of the Firm and the Client has no right to access them. You may be granted access either in our own sole discretion, should you wish to be granted access, or as per the conditions set out in this Agreement.

Any deliverables as per this Agreement remain working papers of the Firm until such time as they have been duly ratified and/or authorized (e.g. financial statements not signed by both the Client and the Firm are still only working papers). Unratified deliverables released to you for approval; are released into your temporary custody until such time as the deliverable is approved or rejected, up to a maximum allowable time of 30 days.

The Firm has set quality control policies for the retention of documentation, after which time the Firm will commence the process of destroying the contents of our engagement files (or have them destroyed by a reputable third party). To the extent we accumulate any of your original records during the engagement, those documents will be returned to you promptly upon completion of the engagement.

Whilst the Firm will be bound by the confidentiality clauses mentioned below, the Firm reserves the right to use the Clients name as a reference in proposals or other similar submissions to other prospective clients; unless the Client specifically withholds permission for such disclosure. If the Firm wishes to use details of the work done for the Client for reference purposes, the Firm will obtain permission to do so in advance.

Notwithstanding the above, the Client has the right to request specific information as provided for in the Promotion of Access to Information Act. Should the Client wish to do so; the Client must contact the Information Officer of the Firm (Hendrik van der Walt: hendrik@ascendaccounting.co.za) to initiate the process as per PAIA.

Non-exclusivity

The Client acknowledges that the Firm provides a variety of services to a large and diverse range of clients. The provision of Services to the Client will not prevent the Firm from providing the same or similar services to other parties, some of whom could be competitors of the Client or who may be in conflict with the Client.

The Client also acknowledges that the Firm may already have provided the same or similar Services to other parties. Where the Firm is aware of the same or similar Services being provided to other parties, if necessary, safeguards will be implemented if necessary to protect the interests of the Client. These safeguards will include the use of different personnel and other barriers to ensure the confidentiality of information.

Confidentiality

The Firm will keep confidential all information obtained from the Client and will not disclose such information, except:

Information in respect of which the Client has provided consent to the disclosure in writing;
Information that has been or which is made public otherwise than through a breach of this Agreement;
Information, other than Personal Information, that has been independently obtained by the Firm other than from the Client, including information already in the possession of the Firm prior to its disclosure by the Client;
To the extent required by our obligation to report certain matters in accordance with our regulatory and professional obligations; and
To the extent any disclosure is required to satisfy the order of a court of competent jurisdiction or to comply with the provisions of any law or regulation in force from time to time.

Notwithstanding the above, the Client acknowledges that the Firm may be required to disclose confidential information to its legal advisers, insurers, or to any other party as required by law or in terms of a judicial order. Disclosure in any of these instances will be permissible and will not be a breach of confidentiality, provided that in relation to disclosure to legal advisers and insurers these parties undertake confidentiality substantially similar to this paragraph.

The Client agrees to keep confidential any methodologies, technology, know how, trade secrets, software and tools used/ provided and/or developed by the Firm in providing and delivering the Services. Similarly, any information provided and/or developed by the Firm in relation to the Services will be kept confidential, unless the Firm expressly provides its prior consent in writing to the Client to disclose such confidential information to any other party. This confidentiality requirement will not apply to any information that the Client is required by law to disclose to another party.

Where the Client does not accept a proposal accompanied by a written agreement any documentation or property specifically identified by the Firm will be returned to the Firm on request.

The Client acknowledges that the Firm is required in terms of professional standards to retain documentation to support the work done and any deliverables provided. Where this documentation contains confidential information of the Client, the Client gives consent to the Firm to retain such documentation for the purposes as stipulated herein.

Professional fees

Fees are charged for Services (or portion of service) rendered in respect of this Agreement, separately and/or in aggregate. Invoices will be presented as agreed or on completion of the Services, whichever is the earlier. Invoiced amounts comprise fees, disbursements and VAT thereon (where appropriate), together with any other foreign taxes (if applicable) (‘fees’) that might be payable thereon.

Our standard fees are, based on a time and value component. Time is calculated on an hourly basis using the actual time spent on your affairs by our partners and staff and/or the Firm’s average time for a similar service and/or an estimated industry average of time spent on a comparable service. The value per hour is calculated using the rates of the employees involved for the inherent value of the levels of skill and responsibility involved, the nature and complexity of the services, the risks inherent in the nature of the engagement and the risks involved with the specific service. Our current maximum and minimum rates for normal work within normal working hours applicable from time to time may be obtained on request, as well as a summary of significant influencing factors applicable to the Client’s fee. Where a detailed calculation of the fee is impractical or incomplete, the amount will be determined by considering such factors that could reasonably be expected to determine the value of the Services rendered.

Stringent or unusual reporting requirements or deadlines imposed by you might require work to be carried out at a higher level than usual or in extreme cases outside normal working hours and will result in higher rates used to determine the Client’s fee.

The Firm will apply its professional judgement in determining the detailed requirements to perform the services in this Agreement. Therefore, no fees from rendering Services deemed unnecessary by the Client or time and effort spent on Services deemed unnecessary by the Client will be written off; except to the extent that the Client can reasonably substantiate the cause to be gross negligence or willful misconduct by the Firm.

No waiver or relaxed obligation, occurring as a result of any breach by the Client of this Agreement, will constitute a similar reduction in any fees payable by the Client. On the contrary, any time and effort already spent by the Firm on the affected service, as well as any additional time and effort spent by the Firm on the affected service as a result of this breach, will be chargeable at the maximum rate allowable in this Agreement.

In addition to the standard fees, disbursements and out-of-pocket expenses incurred in providing the Services will be charged at cost or our predetermined rates which will be made available prior to such cost being incurred. These include all reasonable expenditure necessary for the successful completion of the Services including, but not limited to, travelling, subsistence, goods and Services purchased for and/or on behalf of the Client, communications, stationery, report and presentation material, secretarial time and computer charges.

The estimated fees will be subject to review by The Firm at least annually and no more than bi-annually and may vary, depending on a number of factors, including the extent of the assistance you receive from members of staff in preparing routine schedules and analyses.

Estimated fees and quotes are based on the best guess of the circumstances and environment applicable to the Client and are provided as a courtesy. These are therefore only provisional and are subject to change based on this Agreement and the resulting work performed.

The Client and the Firm have the right to discuss and agree different remuneration terms for services or portion thereof before the completion of the service or part thereof. However, the Firm reserves the right to a minimum amount that is equal to the average of the agreed remuneration and the corresponding standard invoice amount as per this Agreement (halfway between the two amounts).

It is our usual practice to provide estimates of our fees in advance of the work commencing and we shall require payments on account as our work progresses. The estimate is therefore usually payable in equal monthly amounts.

In the event that the Client is not in Agreement with any fee raised, the Client will notify the Firm by written objection within 21 working days of the dispatch of the invoice. Failure to do so will constitute acceptance of the fee. Approval of financial statements or minutes reflecting the Firm’s fees will constitute acceptance of the fees, including any under provision which does not warrant redrawing any affected deliverables. Any Services rendered to the Client regarding discussions and/or changes to fees will be chargeable at 50% of the amount for Services performed under this Agreement.

In the event of your appointing an alternative firm in our stead, or otherwise terminating our mandate, we will be entitled to raise a fee upon receipt of such notification for an amount adequate to cover all work done to date and not yet billed, at our standard charge out rates, including disbursements incurred. In such event you undertake to settle our account in full prior to our handing over of books and records to you or to our successor.

Use of reports and other deliverables

Any advice, report, certificate, schedule or other deliverable is based on the particular facts and circumstances of the Client at a particular point in time and on any applicable prevailing rules and regulations in force. Consequently, such advice, report, certificate, schedule or other deliverables may well not be relevant to any other party or at a different time and under different circumstances.

The Firm does not warrant or guarantee that there will be no change to relevant facts and circumstances in the future or that future events or outcomes will transpire.

Any such advice, report, certificate, schedule or other deliverable arising from or in connection with the Services will be for the sole use of the Party or parties to whom it is addressed and may be relied upon only by that Party or parties and used solely for the purpose/s for which it was prepared. No person other than the Party or parties to whom it is addressed shall be entitled to place any reliance thereon for any purpose whatsoever.

The Client agrees that as far as it can reasonably be expected to effect; any deliverable provided by the Firm will be used only for the original purpose as agreed upon or as otherwise consented by the Firm in writing.

Unless otherwise indicated in the advice, report, certificate, schedule or other deliverable, copies or extracts therefrom may be made available to the addressee’s advisors provided they are to be used by the advisors solely for the purposes stated in such advice, report, certificate, schedule or other deliverable and provided that the advisors are made aware of paragraphs 8 and 10.

Copies, in whole or in part of the advice, report, certificate, schedule or other deliverable or extracts therefrom may not be made available to any other party without the prior express written consent of the Firm, which consent may be given or withheld at the Firm’s absolute discretion.

The Client indemnifies and holds the Firm harmless against any party claim by any third party arising from a copy of any report, certificate, schedule or other deliverable or extract therefrom which the third Party received from the Client or its advisors.

Only the final signed report, certificate, schedule or other deliverable should be relied and acted upon. Oral communications and draft reports/certificates/other documents must be regarded as preliminary and intended only for discussion purposes.

Electronic communications

The Firm will from time to time communicate with the Client via electronic mail or via other electronic communication and internet platforms. The Firm will implement reasonable controls to minimize the risks inherent in such forms of communication. The Client accepts the inherent risks of such communications (including the security risks of interception of or unauthorised access to such communications, the risks of corruption of such communications, the risk of errors or loss of information and the risks of viruses or other harmful devices) and the Client agrees to perform all reasonable controls such as virus checks and backup procedures to minimize this risk.

Personal Information

The Firm may collect data from the Client in various forms and in various manners, including, but not limited to: methods already mentioned in this Agreement, hardcopies of documents delivered to or collected by the Firm, documents and information in electronic form delivered via email or by use of third party software such as Google Drive or any other means of electronic communication. The Firm may also collect data about the Client from sources other than the Client as provided for in this Agreement. All such documents and information will be considered to be, unless specified otherwise, received or obtained by the Firm in its capacity as an Operator as defined in the POPI Act in providing the services as per this Agreement regardless of whether the information is actually used. This information will be processed, stored and destroyed as provided for in this Agreement and will not be used for any purpose other than as per this Agreement.

A specific, separate record of Personal Information of the Client is kept by the Firm. This record contains the name(s) and identification or registration number(s) of the Client; the contact details, registered address, tax registration numbers and record of the tax returns submitted and outstanding. This information may be obtained directly from the Client, from public sources or from any information available to the Firm from performing services as per this Agreement. This information is used by the Firm to fulfill this Agreement and to communicate with the Client information or advertising relating to the products and services of the Firm. The Firm will not share this information with any third party, other than as per this Agreement. The Client is responsible for notifying the Firm of any changes in such information. Where this Agreement has been ended in writing; Personal Information will be kept for 12 months after the latter of completing the final service or the settlement of the Client’s account; after which the information will be deleted from the record. Where this Agreement has not been ended in writing; Personal Information will be kept indefinitely.

For further information regarding Personal Information, requests or compliant; the Client may contact the Information Officer of the Firm at hendrik@ascendaccounting.co.za

Limitation of liability

The Firm’s liability for services shall be limited as follows:

The Firm remains responsible to the Client for all of the Services under this Agreement including Services that may be performed by a party subcontracted by the Firm. Accordingly, to the fullest extent possible under applicable law, the Firm will not have any liability to the Client and the Client will not bring, and will ensure that no other member of the Client group brings, any claim or proceedings of any nature (whether in contract, tort, breach of statutory duty or otherwise, and including, but not limited to, a claim for negligence) in any way in respect of or in connection with this Agreement against any of the Firm entities except the Firm.

The maximum liability of the Firm, its partners, employees, and agents in respect of any and all claims which may arise in respect of the Services shall be limited to two times the fees charged for these Services individually (exclusive of VAT). This maximum liability shall be an aggregate liability for all claims howsoever arising, whether by contract, delict, negligence or otherwise. This limitation will not apply where the Firm is guilty of willful misconduct or gross negligence.

Where Services are rendered otherwise than in terms of this Agreement, this clause shall apply separately to Services relating to each invoice issued.

The Firm, its partners, employees and agents will not be liable to the Client or any third party for any consequential, punitive or any other loss or damages beyond the maximum liability specified.

The nature of this Agreement and its successful execution relies heavily on the trust relationship between the parties involved, as well as on effective communication and management of the services performed and the fees payable in this regard. Therefore, the validity of any legal disputes or claims between the parties, will be subject to the aggrieved Party providing sufficient evidence that:

The matter was clearly communicated to the other Party in a timely manner; stipulating the exact concerns and/or breach(es) of this Agreement and detailing steps required to address the matter before the matter escalated to the point of grievance.
The other Party was given a reasonable amount of time to respond to and/or prevent the grievance.
If the above was impossible to perform or, as a result of the nature of the claim or dispute, is clearly unreasonable to expect; the aggrieved Party must provide evidence that the other Party was fully aware (or clearly ought to have been aware) of the circumstances resulting in the grievance.
The grievance occurred as a direct result of the breach of this Agreement by the other Party.
(if the aggrieved Party is the Client) The aggrieved Party has taken every reasonable precaution to prevent the occurrence of such a grievance within the context of responsible governance of its own affairs.
(if the aggrieved Party is the Client) The aggrieved Party either had no control over the matter, or could reasonably have been expected to, not attempt taking control of the matter or not appoint another firm.
The aggrieved Party initialised a formal arbitration process of the matter; that subsequently failed.

Any of the above provisions may be voided if the aggrieved Party can reasonably prove, or it is otherwise clear, that, given the circumstances of the dispute or claim, the provision(s) is(are) not conducive to its(their) intended purpose.

Any claims, howsoever arising, must be commenced formally within three years after the Party bringing the claim becomes aware (or ought reasonably to have become aware) of the facts which give rise to the action and, in any event, no later than three years after any alleged breach of contract, negligence, delict or other cause of action.

The Firm will not be liable for any delays resulting from circumstances or causes beyond its reasonable control, including without limitation, fire or other casualty, strike or labour dispute, war or other violence or cause through any law, order or requirement of any governmental agency or authority.

The Client will indemnify the Firms contracting Party and any the Firm persons and hold them harmless against any loss, damage, expense or liability incurred by the parties and/or persons and/or any third parties as a result of or arising from any breach by the Client of its obligations under this Agreement.

Where the Services comprise forensic work or litigation support:

the Client, in addition to the limitations indicated above, indemnifies the Firm against all liabilities, losses, damages, claims, demands and reasonable expenses including, but not limited to attorney’s fees and expenses, in any action brought against the Firm by any other party except the Client in connection with or arising out of such services. This indemnification shall not apply in respect of willful misconduct and/or gross negligence on the part of the Firm;

the Firm shall have no responsibility or liability whatsoever in respect of any advice given or work undertaken for the Client by persons who are not partners, directors, principals, members of staff or employees of the Firm, regardless of whether or not such persons were introduced to the Client by the Firm, with the exception of subcontracted work.

Termination

This Agreement may be terminated forthwith by the Client or the Firm in the event of either Party going into liquidation or having commenced business rescue proceedings or similar judicial management proceedings instituted over all or part of its activities.

The Client may terminate this Agreement if no account is outstanding at the Firm, by giving 30 days’ notice.

In these circumstances, the Firm shall be entitled to raise an invoice in respect of fees and disbursements incurred up to the latter of communication of such notice of termination or the date of termination; including fees and disbursement incurred to affect such termination.

In the event of either the Client or the Firm being in breach of any of the terms of the Agreement, the other Party may, by written notice require the Party which is in breach to remedy such breach. If this has not been remedied within14 days of receipt of such notice, or if the breach is incapable of being remedied, the other Party may in writing terminate the Agreement without prejudice to any of its rights in terms of this Agreement or in law.

The Firm shall be entitled to terminate this Agreement in the event of changes to laws, regulations, or the shareholding/group structure that would render such services illegal or in conflict with independence or professional rules. The Firm shall be entitled to terminate this Agreement in accordance with any ethical or legal requirements applicable to any of the services rendered to the Client. The Firm shall further be entitled to terminate this Agreement if the Firm obtains evidence of or has reason to suspect any willful misconduct or gross negligence (including the withholding of information) by the Client that may affect in any way; the Firm, the service it renders, its clients or any third party making use of the deliverable it provided or is yet to provide.

Severability of clauses

If any provision or clause of this Agreement becomes invalid or unenforceable, such provision or clause shall be divisible and be regarded as pro non-scripto and the remainder of this Agreement shall remain in force and be binding.

The failure of either Party to insist upon the strict performance of any provision of this Agreement or to exercise any right, power or remedy consequent upon a breach hereof shall not constitute a waiver by such Party to require strict and punctual compliance with each and every provision of this Agreement.

Amendments

The Firm reserves the right to amend the general terms and conditions for any of the following reasons.

to provide for the introduction of new systems, methods of operation, products, services,

offerings or facilities;

to comply with changes to any applicable laws;
to ensure that our policy is clearer and more favourable to the Client;
to rectify any mistake that may be discovered from time to time; and
for any other reason which Efficient Wealth, in its sole discretion, deem reasonable or necessary.

Any such amendment will come into effect and become part of any agreement between the Client and the Firm when notice is given to you of the change by publication on our website (www.ascendaccounting.co.za). It is your responsibility to check the website frequently.