We appreciate the opportunity to work with you and this agreement confirms our appointment to act as your accountants and business advisers for you and any related entities. These terms of engagement set out the conditions upon which we accept that appointment and need to be completed and returned to us before we can begin any work for you.

- We agree to prepare Financial Statements and tax returns for you and any individuals or other entities associated with you from time to time as required.
- Where required, we will prepare Special Purpose Financial Statements to meet the requirements of the Income Tax Act 2007. They may not be suitable for other purposes and are not to be used as general-purpose financial statements.
- We will not undertake an Audit or Review of the information you provide to us. Accordingly, the Compilation Report disclaimer will apply to any reports we prepare for you.
- Where we prepare your GST returns you agree that we cannot be held responsible for incomplete or erroneous information provided by you. Where we file these GST returns you also agree that we file these on your behalf as an agent and not as a principal.
We agree to provide general business advice when requested by you, or when we believe that it will benefit you.
- You are responsible for the accuracy and completeness of the information as well as for checking the final financial statements and tax returns for reasonableness and correctness.
- You agree that any working papers prepared by us in relation to this engagement remain the property of Kaur Accounting Limited T/A Queens Accounting. These records are retained for a period of at least 7 years after the end of the income year to which they relate and then safely shredded.

In carrying out the engagement for you we will:

- - Keep you informed of all significant developments and information relating to you.
- - Take all reasonable care and skill.
- - Comply with our ethical obligations to you.
- - Use our best efforts to deliver the desired outcomes within agreed or anticipated timeframes and costings.
- - Any additional work outside the scope of what we customarily perform for you will be discussed with you before any work is started.
Fees & Charges

Fees are determined either by negotiated quote or by the amount of time spent on performing professional services for you, considering the skills, specialized knowledge, and responsibilities required.

Where you have engaged us to provide professional services to another party or an associated entity, we will invoice that entity directly. However, in the event of late payment or non-payment responsibility remains with you which is acknowledged by those people who sign below. We may withdraw our services and decline to continue further work until the fee is paid in full or until an acceptable repayment arrangement is installed. Should services be withdrawn we will not be held liable for any penalties or interest charged because of late filing of tax returns or other documents. We reserve the right to charge a late payment penalty and interest on the balance outstanding after the due date at a rate of 1.5% per calendar month or part thereof compounded from the due date to the date of actual payment. If a client's debt is passed onto a third party, the client will incur ALL associated costs, including debt collection process cancellation fees if incurred.

Authorization

I understand your work cannot be relied on to detect error and fraud, and that you accept liability for the accuracy and completeness of the information supplied by us. We further understand that the Financial Statements will be prepared at our request and for our purpose only, and that you will not be liable for any losses, claims, or demands by any third parties. I give you full authority to contact any organization, via telephone, writing, or electronically, including banks, solicitors, the Inland Revenue Department (IRD), the Accident Compensation Corporation (ACC), and all other government agencies for the purpose of obtaining information necessary to complete the Financial Statement/ Tax Returns. I authorize you (Kaur Accounting Limited IRD No: 135-663-328) T/A Queens Accounting to act as my agent with Inland Revenue Department and link myself to your agency list and obtain information from Inland Revenue through all channels, including electronic for all tax types (except Child Support).

Kaur Accounting Limited T/A Queens Accounting will file all Tax Returns electronically on my behalf. By signing below, I take full responsibility for their contents and accuracy.