Terms of Engagement

As part of our ongoing commitment to Accounting and Ethical Professional Standards it is mandatory for us under APES 305 to communicate the terms of engagement with you. Therefore, this document confirms our understanding of the terms of our engagement and the nature and limitations of the services that we will provide.

Purpose, Scope and Output of the Engagement

Messenger Zerner Pty Ltd will provide accounting and taxation services which will be conducted in accordance with the relevant professional and ethical standards issued by the Accounting Professional & Ethical Standards Board (APESB). The extent of our procedures will be limited exclusively for this purpose. As a result, no audit or review will be performed and, accordingly, no assurance will be expressed unless otherwise engaged. Our engagement cannot be relied upon to disclose irregularities including fraud, other illegal acts and errors that may exist. However, we will inform you of any such matters that come to our attention.

The financial statements, income tax returns and / or activity statements prepared by us will be prepared for distribution to the relevant specific organisation or party for the purpose specified in the report or as agreed. We disclaim any assumption of responsibility for any reliance on our professional services to any party other than as specified or agreed, and for the purpose for which it was prepared. Where appropriate, our report will contain a disclaimer to this effect.


In conducting this engagement, information required by us in the course of the engagement is subject to strict confidentiality requirements. That information will not be disclosed by us to other parties except as required or allowed for by law, or with your express consent.

We wish to advise that our firm’s system of quality control has been established and maintained in accordance with the relevant APESB standard. As a result, our files may be subject to review as part of the quality control review program of the Institute of Chartered Accountants in Australia which monitors compliance with professional standards by its members. We advise you that by accepting our engagement you acknowledge that, if requested, our files relating to this engagement will be made available under this program. Should this occur, we will advise you.

Clients are required to arrange for reasonable access by us to relevant individuals and documents, and to be responsible for both the completeness and accuracy of the information supplied to us. As part of our engagement we may be required to give advice in various tax, accounting and other related issues. Any advice given to you is only an opinion based on our knowledge of your particular circumstances.

Confidentiality and Data Protection

Personal information collected by us in the course of our dealings with you will be handled in accordance with this engagement letter and our privacy policy, available at www.messengerzerner.com.au (Privacy Policy)

The purpose of collecting your personal information is to carry out the Services and for related purposes such as staff training and education, updating and enhancing our client records, analysis for management purposes and statutory returns, legal and regulatory compliance and crime prevention.

We will use and disclose personal information as set out in our Privacy Policy.

Information you provide to us will be kept strictly confidential. Access to the information by our employees and contractors will be limited to the level of access required to them to complete the Services.

Very occasionally, we may also be required to disclose confidential information by law, regulatory bodies, insurers or otherwise in accordance with APES 110 Code of Ethics for Professional Accountants.

Where you share personal information regarding a third party (including your directors and employees) with us, you confirm that you have complied your obligations under the Privacy Act 1998 (Cth) including, if you are not bound by that Act, as if you were bound, including that the personal information was lawfully collected, that you are entitled to disclose the personal information to us, and that we may use and disclose the personal information in the manner detailed above


The fee arrangements are based on the expected amount of time and the level of staff required to complete the accounting and taxation services as agreed:

As at 1 July 2023 our hourly charge rates are as follows (excluding GST):-

  • Director $345 - $360
  • Manager $305 - $330
  • Senior Accountant $280 - $305
  • Accountant $200 - $260
  • Secretarial $200

We review our charge rates on the 1 July each year. Fees are payable within 30 days of the invoice date. We may charge interest on overdue invoices.

Limitation of Liability

We will provide our services with reasonable care and skill. Our liability is limited to losses, damages, costs and expenses directly caused by our negligence or wilful default.

Our liability may be limited by a scheme approved under Professional Standards Legislation.  Further information on the scheme is available from the Professional Standards Councils’ website http:/www.psc.gov.au.

Ownership of documents

All original documents obtained from you arising from the engagement shall remain your property. However, we reserve the right to make a reasonable number of copies of the original documents for our records.

Our engagement may result in the production of income tax returns and financial statements in either hard copy or electronic format. Ownership of these documents will vest in you. All other documents produced by us in respect of the engagement will remain the property of the firm.

The firm has a policy of exploring a legal right of lien over any client documents in our possession in the event of a dispute.

Complaints and Disputes

We have a complaints process in place and will use our best endeavours to resolve a complaint or dispute to the mutual satisfaction of the parties involved. We may ask that you provide your complaint in writing to allow us to fully investigate the issues you raise.

Either party to a dispute can request the complaint or dispute is managed through external dispute resolution or mediation service. We and you agree that external dispute resolution will be undertaken before any legal claim is formally commenced. This does not override the rights of either party to seek legal action to enforce contractual rights under this engagement agreement.

Confirmation of Terms

Acceptance of our services in conjunction with this document indicates that you understand and accept the arrangements. This information will be effective for future engagements unless we advise you of any change.