Terms of Service

1. Acceptance of Terms

By accessing and using the services of PAT Certified Public Accountants Limited ("PAT CPA," "we," "our," or "us"), you accept and agree to be bound by the terms and provision of this agreement.

2. Services

PAT CPA provides professional accounting, auditing, taxation, and business advisory services in Hong Kong. Our services include but are not limited to:

• Company incorporation and registration
• Accounting and bookkeeping services
• Audit and assurance services
• Tax planning and compliance
• Company secretarial services
• Business advisory and consultation

3. Professional Standards

All services are provided in accordance with applicable professional standards, including those set by the Hong Kong Institute of Certified Public Accountants (HKICPA) and relevant regulatory bodies.

4. Client Responsibilities

Clients are responsible for:

• Providing accurate and complete information
• Timely payment of fees and expenses
• Compliance with all applicable laws and regulations
• Maintaining confidentiality of sensitive information

5. Limitation of Liability

Our liability is limited to the extent permitted by law and professional standards. We maintain professional indemnity insurance as required by regulatory bodies.

6. Governing Law

These terms are governed by the laws of Hong Kong Special Administrative Region.

7. Contact Information