Terms of Service

1. Acceptance of terms

By accessing and using our website, you agree to use it in accordance with these terms and applicable laws. If you do not agree, please discontinue using the website.

Contacting WPAA or using this website does not, by itself, establish a professional engagement. An engagement begins when WPAA accepts the assignment and the applicable terms are agreed.

2. Our services

WPAA offers professional services that may include:

• Audit and assurance services
• Tax consultancy and compliance support
• Accounting, bookkeeping and financial supervision
• Business advisory services
• Company formation support
• AML and goAML compliance support
• Valuation services

The availability and performance of each service are subject to applicable licensing, registration, professional, regulatory and independence requirements.

Where a service requires a particular licence, registration or approval, it will be undertaken or signed by an appropriately authorised professional or firm.

3. Partner and third-party services

WPAA may introduce clients to, or work with, independent professionals, associate firms, consultants, technology providers, government service providers or other third parties where appropriate for an engagement.

The role of each party, the scope of services, applicable fees and responsibility for deliverables will be explained in the relevant proposal, engagement letter or other written agreement. The client will be informed whether the third party is engaged by WPAA or directly by the client.

Where a client engages a third party directly, the third party’s services will generally be governed by its own terms. Clients should review those terms before appointing the third party.

Where WPAA engages a third party as part of its service, WPAA’s responsibilities to the client will be determined by the applicable engagement letter, applicable law and professional obligations.

Information will be shared with partners or third parties only as appropriate for the engagement and subject to applicable confidentiality and data protection requirements.

4. Engagement terms

The scope, deliverables, fees, timing, responsibilities and other conditions for a professional service will be set out in an engagement letter, proposal or other written agreement accepted by the client.

If there is a conflict between these website terms and an agreed engagement letter, the engagement letter will generally prevail for that engagement, subject to applicable law and professional requirements.

5. Website information

Information on this website is provided for general information only. It does not constitute professional advice for a particular situation and should not be relied upon as a substitute for advice based on your specific circumstances.

We seek to keep website information accurate and current. However, laws, regulations and administrative practices can change. Please contact us for advice relevant to your circumstances.

6. Client responsibilities

Clients are responsible for:

• Providing accurate, complete and timely information and supporting documents.
• Informing WPAA promptly of relevant changes or developments.
• Reviewing and approving documents, returns or submissions where required.
• Making management decisions and fulfilling their own legal and regulatory obligations.
• Paying agreed fees in accordance with the applicable engagement terms.
• Providing access to the people, records and systems reasonably required for the engagement.

Unless specifically agreed, WPAA is not responsible for services, filings or obligations outside the agreed scope of an engagement.

7. KYC and KYCC requirements

To comply with applicable legal, regulatory, professional and internal risk-management requirements, WPAA may request information and documents to identify and verify a client, its beneficial owners, authorised representatives and, where relevant to the engagement, the client’s customers, counterparties or other related parties. This may include Know Your Customer (“KYC”) and Know Your Customer’s Customer (“KYCC”) information.

The information requested may include trade licences, identification documents, beneficial ownership details, corporate documents, information about the nature of business and transactions, and other supporting records appropriate to the engagement.

Clients agree to provide accurate, complete and current information and to notify WPAA of material changes. Where WPAA requests information about another person or entity, the client is responsible for ensuring that it is authorised to provide that information and that the disclosure complies with applicable law.

The nature and extent of KYC or KYCC checks will depend on the service, the risks involved, applicable requirements and the agreed scope. Unless specifically agreed, WPAA does not undertake to verify every customer or transaction of the client.

If required information is not provided, WPAA may be unable to accept, continue or complete an engagement. We may suspend or terminate the engagement, subject to applicable law, professional obligations and the engagement terms.

Information collected will be handled in accordance with our confidentiality obligations, Privacy Policy and applicable legal and regulatory requirements.

8. Professional standards and independence

We perform services in accordance with the professional standards and legal requirements applicable to the particular engagement.

For audit and other assurance engagements, our acceptance and continuation are subject to applicable independence and ethical requirements. The responsibilities of management and the auditor will be described in the relevant engagement letter.

9. Confidentiality and personal data

We treat client information as confidential and use it for purposes connected with the engagement and our legal, regulatory and professional responsibilities.

Information may be disclosed where permitted or required by law or professional standards, including to relevant authorities or professional reviewers, or to authorised service providers and associates where appropriate and subject to applicable confidentiality requirements.

We handle personal data in accordance with applicable data protection requirements and our Privacy Policy.

10. Fees and payment

Fees, invoicing arrangements, payment due dates and any applicable expenses or taxes will be set out in the relevant engagement letter, accepted proposal or invoice.

If payment becomes overdue, we may take appropriate steps, including suspending work or terminating an engagement, subject to the agreed terms, applicable law and our professional obligations. Where practicable, we will notify the client before doing so.

11. Regulatory decisions and outcomes

We provide services with reasonable professional care. However, decisions made by regulators, government authorities, banks, free zones and other third parties are outside our control.

Unless expressly agreed otherwise, we do not guarantee approvals, registrations, penalty waivers, tax outcomes or other decisions by third parties.

12. Liability

Our responsibilities and any agreed limitations of liability for a particular engagement will be set out in the engagement letter and will apply only to the extent permitted by applicable law.

Nothing in these terms excludes or limits any liability that cannot lawfully be excluded or limited, or overrides any mandatory professional or regulatory obligation.

13. Intellectual property and client documents

Clients retain their rights in the information, records and documents they provide to us.

Unless otherwise agreed in writing, WPAA retains rights in its pre-existing materials, templates, methodologies and working papers. The client may use the deliverables we provide for the agreed purpose, subject to the engagement terms and any applicable restrictions.

Deliverables should not be distributed to or relied upon by third parties unless permitted by the engagement terms or agreed in writing.

14. Suspension and termination

Either party may terminate an engagement in accordance with its engagement letter and applicable law.

On termination, the client remains responsible for fees and agreed expenses incurred up to the termination date, together with any other amounts properly payable under the engagement terms.

We will arrange for the return of client-owned documents upon request, subject to applicable law, professional obligations and any retention requirements. We may retain copies and working papers where required or permitted.

15. Changes to these terms

We may update these website terms from time to time. The updated version and its effective date will be published on this page.

Changes to these website terms do not automatically amend an existing signed engagement letter.

16. Governing law and jurisdiction

These terms are governed by the applicable laws of the United Arab Emirates.

Subject to applicable mandatory legal requirements and any different dispute-resolution provision agreed in an engagement letter, disputes relating to these website terms shall be referred to the competent courts of Sharjah, UAE.