MARK CALLEJA ACCOUNTING Standard Terms & Conditions of Engagement Effective from 1 July 2025
1. Overview & Application These Terms and Conditions (“Terms”) govern the professional services (“Services”) provided by Mark Calleja Accounting (“we”, “us”, “our”) and are to be read in conjunction with the specific Engagement Letter issued to you (“you”, “your”). Where inconsistencies arise, the Engagement Letter will take precedence.
2. Advisory Services & Our Role We offer tailored advisory, accounting and taxation services to business owners, investors, and family groups. Our advisory offering includes strategic financial planning, business structuring, growth consulting, and personalised financial health reviews. These services are designed to support informed decision-making, wealth creation, and sustainable business success.
We act as your independent adviser, applying a high level of care, diligence and expertise. Our services do not constitute legal advice, and we recommend you seek independent legal counsel where required.
3. Engagement Acceptance & Term You are deemed to have accepted these Terms upon the earlier of: – Signing and returning the engagement confirmation; – Providing written acceptance; or – Issuing us instructions following receipt of the Engagement Letter.
The Agreement remains in place until the Services are completed, or terminated by either party.
4. Your Responsibilities You are responsible for: – Providing accurate, complete, and timely information; – Informing us of any relevant changes to your circumstances; – Retaining all records as required under law (e.g., five years for tax purposes); – Cooperating with requests and meeting agreed deadlines.
We will rely on the information provided and will not audit unless engaged to do so.
5. Termination Either party may terminate the engagement with 21 days written notice. Immediate termination may occur in cases of misconduct, misrepresentation, or ethical breaches. Any fees incurred up to the date of termination remain payable.
6. Scope of Services Our Services may include compliance, business advice, structuring, cashflow planning, and tax strategy. Services will be outlined in the Engagement Letter. Additional work requested will either be covered under a variation or a new engagement.
We may provide draft documents or verbal advice, but final signed documentation supersedes all other forms. No guarantees are made regarding outcomes.
7. Third Parties & Outsourcing We may engage external consultants, software providers, or offshore support (including partners in the Philippines or India) to assist in service delivery. All third parties are subject to confidentiality obligations.
By engaging us, you consent to such arrangements. Where material to your affairs, we will notify you in advance.
8. Fees, Estimates & Payments Our professional fees will be outlined in the Engagement Letter or quoted for project work. Estimates are indicative only and may change based on complexity or changes in scope.
Payment terms are 14 days from invoice date. Late payments may incur interest at 10% p.a. We reserve the right to pause work if accounts are overdue.
Fees may also include disbursements and a Technology & Administration Fee (TAF) at 3.5% of our fee.
Payments can be made via bank transfer or credit card (processing fee may apply).
9. Confidentiality & Privacy We maintain strict confidentiality of all client information unless disclosure is required by law. Data may be stored in Australia or securely offshore in accordance with our Privacy Policy.
We comply with the Privacy Act 1988 (Cth) and our full privacy policy is available at: https://mcaccg.com.au/privacy
10. Limitation of Liability Our liability is limited under the Professional Standards Act 1994 (NSW) and any applicable scheme. You are encouraged to seek independent advice on how this may affect your rights.
11. Client Indemnity You agree to indemnify and hold us harmless from any costs, claims, or liabilities (except those due to our gross negligence or wilful misconduct) that arise in connection with the Services.
12. Conflicts of Interest We actively identify and manage conflicts of interest in accordance with APES 110. If a conflict arises that cannot be reasonably managed, we may be required to withdraw.
13. Data & Electronic Communication You consent to communication via electronic means and acknowledge associated risks (e.g., interception, data breaches). We implement reasonable cyber and data protection safeguards.
14. Intellectual Property We retain intellectual property rights over all materials, templates, systems, or advice we produce. You are granted a limited licence to use them for their intended purpose only.
15. Record Retention We store records securely for a minimum of seven years. After this period, we may securely destroy records unless otherwise instructed.
16. Dispute Resolution Disputes should first be raised with your engagement partner. Where resolution is not reached, both parties agree to participate in mediation before commencing litigation.
Complaints about tax agent services can be lodged with the TPB: https://www.tpb.gov.au/complaints
17. Governing Law This Agreement is governed by the laws of New South Wales. Both parties agree to submit to the exclusive jurisdiction of NSW courts.
18. Definitions “Agreement” means the Engagement Letter and these Terms. “Services” means the professional services described in the Engagement Letter. “CDR” means Consumer Data Right as defined under the Competition and Consumer Act 2010 (Cth). “Personal Information” has the meaning under the Privacy Act 1988 (Cth).
Contact Us Mark Calleja Accounting https://mcaccg.com.au Email: mark@mcaccg.com.au Phone: 02 9923 2959
Liability limited by a scheme approved under Professional Standards legislation.