Terms of Service

PAT Certified Public Accountants Limited is a professional accounting firm incorporated in Hong Kong. We are licensed by the Hong Kong Institute of Certified Public Accountants (HKICPA) and provide comprehensive accounting, audit, taxation, and business advisory services.

Our professional services are provided subject to the terms and conditions outlined in individual engagement letters. Each engagement letter will specify the scope of work, fees, timelines, and specific terms applicable to that particular service.

• All services are subject to our professional standards and regulatory requirements
• Engagement letters take precedence over these general terms where specific provisions differ
• Services may include but are not limited to: accounting, auditing, taxation, company secretarial, and business advisory

Clients are responsible for:

• Providing complete, accurate, and timely information required for our services
• Maintaining proper books and records in accordance with applicable laws
• Implementing our recommendations at their discretion
• Paying fees in accordance with agreed terms
• Complying with all applicable laws and regulations
• Informing us promptly of any changes that may affect our services

We maintain strict confidentiality regarding all client information in accordance with professional standards and applicable laws. Client information will not be disclosed to third parties without written consent, except where required by law or professional regulations.

• Fees are based on time spent, complexity of work, and value provided
• Fee estimates are provided in good faith but are not binding unless specifically agreed
• Payment terms are typically 30 days from invoice date unless otherwise agreed
• Interest may be charged on overdue accounts
• We reserve the right to suspend services for non-payment
• All fees are subject to applicable taxes

Our liability is limited to the extent permitted by law and professional standards. We maintain professional indemnity insurance as required by the HKICPA. Our maximum liability for any claim shall not exceed the amount of fees paid for the specific engagement giving rise to the claim.

Our services are provided in accordance with:

• Hong Kong Standards on Auditing (HKSAs)
• Hong Kong Financial Reporting Standards (HKFRSs)
• HKICPA Code of Ethics
• Applicable laws and regulations in Hong Kong
• International professional standards where applicable

Either party may terminate the engagement with reasonable notice. Upon termination:

• All outstanding fees become immediately due and payable
• We will return client documents upon request and payment of outstanding fees
• Our confidentiality obligations continue indefinitely
• We may retain copies of our working papers and correspondence

These terms are governed by the laws of Hong Kong Special Administrative Region. Any disputes shall be subject to the exclusive jurisdiction of the Hong Kong courts.

We reserve the right to modify these terms at any time. Updated terms will be posted on our website and will apply to future engagements. Existing engagements will continue under the terms agreed at the time of engagement unless otherwise agreed.