PREVIOUS RETURNS

---

Unless specifically requested, we are not engaged to review the accuracy of previous returns lodged by your organisation if any, including that of the Principals, Partners, Trustees, Directors, Shareholders or Beneficiaries. You have warranted that reliance can be placed on the financial statements and other financial records presented by you for this purpose.

In addition to Taxation services, our firm may be engaged by you to perform Accounting related services, these services may be a one off or may be ongoing.

• Analyse, discuss and prepare recommendations regarding your accounting records and financial affairs.
• Prepare financial and other statements as requested.
• Prepare and lodge taxation returns, review assessments advise on appeal procedures where necessary, and undertake other work as agreed.

You are reminded that:

• Performance of tasks is limited exclusively to those set out in this engagement letter.

We do not (unless otherwise engaged to do so) undertake an audit or review, and as such no assurance will be expressed

Unless we are otherwise engaged to do so, this engagement cannot be relied upon to detect or otherwise disclose irregularities (such as fraud, illegalities, or the errors of other parties)

As your accountant we are bound by the APES 110 Code of Ethics for Professional Accountants, and pursuant to the Responding to Non-Compliance with Laws and Regulations (NOCLAR), the Accountant is required to report any non-compliance with laws and regulations or acts of omission or commission, intentional or unintentional by a client or by those charged with governance, by management or by other individuals working for or under the direction of a client which are contrary to the prevailing laws or regulations.