15. The advice and information we provide to you as part of our service is intended for your exclusive use and not to third parties to whom you may inform, unless we have expressly agreed in the engagement letter that a particular third party can count on our work. We assume no responsibility to third parties, including a company in the group to which the engagement letter is not addressed, advice, information or material that has been produced in the course of our work for you that you provide to them. A party to this agreement is the only person who has the right to apply one of its conditions under the Contracts of Third Parties Act 1999. a) We may indicate a fixed fee for the provision of certain services or an indicative royalty range for a specific assignment. All offers are valid for 30 days. b) It is not our practice to identify fixed fees for more than a year in advance, as these pricing offers must be verified in light of events. c) If, due to unforeseen circumstances, we discover that a fare offer is insufficient, we reserve the right to inform you of a revised number or scope and obtain your consent. d) All fixed fees are listed on the basis of you or your accountant, who accurately record all transactions in our calculation table or on a recognized accounting system. This means that all bank assets, assets and liabilities are accurately recorded in your accounting system.
(e) Fixed fees do not include accounting. If your accounting is not complete and correct or your accounting does not provide us with a trial balance, we will need to make certain accounts before establishing VAT returns, administrative accounts or year-end accounts. Accounting is calculated at our hourly rates, based on the level of qualification required for the job. It will be billed shortly after the completion of this work, in addition to the fixed fee indicated. (f) Fixed costs do not include problem solving, work correction or recalculation of work done by you or your former agents over the past few years. If it is determined that such work is necessary, we will discuss the situation and the additional costs with you before proceeding with such work. g) When setting up accounts under a fixed pricing system, we will make a number of changes that you will need and issue a complete set of revised accounts and tax returns at no additional cost. If further information is provided after the revised annual accounts have been established, we charge at least 20% of the annual fee for these changes and the provision of other revised financial statements. It is recommended that you provide complete information about your business and revenues before we do any accounting work.