[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-277623-105":3,"detail-sidebar-cat-1-en-105":81,"doc-detail-277623-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":74,"head_meta":76,"extra_data":78,"updated_unix":80},105,"en","terms-of-engagement-for-public-accounting-services-terms","Terms of Engagement for Public Accounting Services - Terms","","Terms of Engagement for Public Accounting Services (TE) sets out the understanding between the accounting firm and the client, including how services apply to individuals acting for companies, trusts, or partnerships. It defines the engagement term from acceptance until revoked, outlines objectives and scope of work such as financial and tax compliance, and specifies required outputs and reporting deliverables. The terms clarify exclusions like audit and review, describe performance standards under APES codes, and specify obligations, confidentiality, recordkeeping, and reliance on client-provided information.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/letters/","Letters",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/terms-of-engagement-for-public-accounting-services-terms/277623/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/terms-of-engagement-for-public-accounting-services-terms/277623.png","ImageObject",442,249,{"name":42,"@type":43},"Blaney","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-30","2026-09-15",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",11,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"When does the Terms of Engagement start and how long does it last?","Question",{"text":63,"@type":64},"It starts when the client indicates acceptance and continues until it is revoked by either the firm or the client.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"What services and reporting outputs are included under the scope of work?",{"text":68,"@type":64},"The scope includes professional accounting services aligned with APES 110, such as financial and tax compliance tasks and related deliverables like GST, tax submission reports, ACC reports, and financial statement reports where applicable.",{"name":70,"@type":61,"acceptedAnswer":71},"Are audit or assurance activities included in this engagement?",{"text":72,"@type":64},"Unless otherwise specified, audit and assurance or review are not included in the engagement.","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},277623,1789502412,{"code":4,"msg":82,"data":83},"success",[84,88,93,98,103,108,113,117,122],{"id":55,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":110,"show_sort_weight":111,"slug":112},17,"Forms",40,"forms",{"id":114,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":115,"slug":116},18,30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":82,"data":127},{"doc_id":79,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":114,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":135,"language":136,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":12,"update_tm":80,"read_time":33},1236954677761,"https://us-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d","TERMS OF ENGAGEMENT FOR PUBLIC ACCOUNTING SERVICES  \nBetween Jollands Callander (us or we or our) and   (you or your) for the  \nTerm specified. Name of Company/Person  \n1. Purpose  \nThis Terms of Engagement for Public Accounting Services (TE) confirms our understanding of the engagement and the nature and limitations of services provided.  \nThese terms of engagement apply to you personally and also on behalf of every Company in which you are a Director, every Trust in which you are a Trustee and every Partnership in which you are a Partner, if we carry out work for those entities.  \n2. Term  \n2.1 This TE will commence at the time you indicate acceptance and will continue until revoked by us or you.  \n3. Objectives and Scope of work  \n3.1 We will provide you with professional accounting services in compliance with APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (the Code) , including:  \n• accounting services  \n3.1.1 Who Does What?  \nTick as applicable.  \nJollands You do  \nCallander  \ndoes  \nFinancial and Tax ✓ ✓  \n\n| Wages |  |  |\n| --- | --- | --- |\n| PAYE returns |  |  |\n\n\n| GST returns |  |  |\n| --- | --- | --- |\n| FBT returns |  |  |\n| RWT returns |  |  |\n| ACC Returns |  |  |\n| Monthly accounts |  |  |\n| Annual accounts commencing with the 20  financial year |  |  |\n| Income tax returns for the entities named above including provisional tax reminders (If any) . |  |  |\n| Management of all tax assessments |  |  |\n| Provision of our income tax payment reminder and collection service |  |  |\n| Regular income tax planning |  |  |\n\nCompany and Trust  \n\n| Trustees’ resolutions |  |  |\n| --- | --- | --- |\n| Trust administration |  |  |\n| Initial trust administration risk review and annual review thereafter |  |  |\n| Company directors’ and shareholders’ resolutions |  |  |\n| Company statutory records |  |  |\n| Company minutes relating to documents we have prepared |  |  |\n| Provision of our office as the registered office of your company |  |  |\n| Filing of your annual company return with the Registrar of Companies |  |  |\n| Initial administration review of your company records and annual review thereafter |  |  |\n\nOther Services  \n\n| Xero application support and subscription |  |  |\n| --- | --- | --- |\n| ACC administration and advisory |  |  |\n| Payment of your supplier accounts |  |  |\n\n3.2 We will provide you with the following output as applicable:  \n3.2.1 GST reports and returns  \n3.2.2 IRD GST submission reports,  \n3.2.3 Financial Statement Reports – end of year,  \n3.2.4 Taxation Return submission report,  \n3.2.5 ACC reports  \n3.2.6 FBT report (if applicable)  \n3.3 We will provide the scope of work output within the specified timeframe or within a reasonable period considering the context of the services.  \n3.4 Unless otherwise specified in this TE or letter of engagement, audit and assurance or review are not included in this engagement.  \n4. Our Promise  \n4.1 We will perform procedures (guided by the APES suite of standards) required that are directly related to the engagement consistent with our fundamental principles of integrity, objectivity, professional competence and due care, confidentiality, professional behaviour, and identifying, avoiding and dealing with conflicts of interests (Fundamental Principles) .  \n4.2 We will seek to understand your requirements and provide you services confidentially and professionally.  \n4.3 We will document sufficient and appropriate records of the procedures performed for the TE, which may be subject to the CPA Best Practice Program under APES 320 Quality Control for Firms.  \n5. Our obligations  \n5.1 For accounting work:  \n5.2 We will prepare financial statements in accordance with standards and guidelines issued by CPA Australia and XRB. Where required by legislation or requested by you, we will prepare annual accounts in accordance with generally accepted accounting practice in New Zealand. If necessary, we will provide additional explanation","cbCaiftVnSNb8aqy","https://ap.wps.com/l/cbCaiftVnSNb8aqy","pdf",315688,10,"English","# 1. Purpose\n# 2. Term\n# 3. Objectives and Scope of work\n## 3.1 Accounting services\n## 3.1.1 Who Does What?\n## 3.2 Output reports (as applicable)\n# 4. Our Promise\n# 5. Our obligations","[{\"question\":\"When does the Terms of Engagement start and how long does it last?\",\"answer\":\"It starts when the client indicates acceptance and continues until it is revoked by either the firm or the client.\"},{\"question\":\"What services and reporting outputs are included under the scope of work?\",\"answer\":\"The scope includes professional accounting services aligned with APES 110, such as financial and tax compliance tasks and related deliverables like GST, tax submission reports, ACC reports, and financial statement reports where applicable.\"},{\"question\":\"Are audit or assurance activities included in this engagement?\",\"answer\":\"Unless otherwise specified, audit and assurance or review are not included in the engagement.\"}]","Terms of Engagement for Public Accounting Services - Terms | PDF"]