SERVICE NOTE AND REMARK FOR PROFESSIONAL CLEARANCE SERVICE AND CUSTOMER TRANSFER POLICY

1.

Identity Verification and Authority Confirmation

For the avoidance of doubt, we shall not process any Professional Clearance request, release documents, or provide assistance unless we have completed appropriate identity verification and authority confirmation procedures.

We required that

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The requestor must contact us directly via official telephone and email channels;

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We must independently verify that the requesting party has a valid and current professional relationship with the relevant company;

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We must be satisfied that the individual making the request is duly authorised to act on behalf of the company;

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Where necessary, we may request written confirmation from a registered director or authorised officer of the company;

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We reserve the right to request supporting documentation evidencing such authority.

Until such verification procedures are completed to our reasonable satisfaction:

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We shall not release any information or documents;

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We shall not accept payment for Professional Clearance services;

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We shall not confirm approval of any request.

We reserve absolute discretion to decline or suspend processing where identity, authority, or legitimacy concerns arise.

This requirement is implemented for compliance, confidentiality, data protection, and risk management purposes.

2.

Professional Clearance Service

Where a customer appoints a new accountant, tax adviser, or professional service provider, we may receive a Professional Clearance request seeking confirmation of any professional or ethical matters and requesting access to prior financial information.

While we shall comply with our professional and ethical obligations, the handling of Professional Clearance requests constitutes a separate professional service and may be subject to administrative and professional fees.

Fees may be charged for, including but not limited to:

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Reviewing and responding to professional enquiries

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Retrieving archived files and historical records

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Preparing and providing copies of statutory filings

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Extracting electronic accounting data

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Correspondence with successor advisers

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Handling multi-year or complex records

Fees will be assessed based on the scope of work, time incurred, and complexity involved.

3.

Scope of Documents Provided

Our Professional Clearance Service is strictly limited to providing copies of statutory and compliance documents previously completed and filed by our firm, including:

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Profit and Loss Account

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Balance Sheet

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CT600 (Corporation Tax Return)

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VAT Returns (where applicable)

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PAYE records (where applicable)

All documents will be provided in final filed format only.

4.

Exclusions

The following items are expressly excluded from the Professional Clearance Service unless separately agreed in writing:

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Working papers and internal computation schedules

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Management accounts or internal financial analyses

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Re-preparation, amendment, or restatement of accounts

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Reconstruction of incomplete records

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Advisory explanations of historical transactions

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Tax planning advice relating to prior periods

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Full accounting software database transfers

Any additional services requested beyond the stated scope will be subject to a separate engagement and fee agreement.

5.

Outstanding Fees

Where any outstanding fees remain unpaid, we reserve the right to withhold the release of documents or data until such fees are settled, subject always to our professional and regulatory obligations.

6.

Limitation of Responsibility

Our responsibility in respect of Professional Clearance is limited to confirming matters required under applicable professional standards and providing copies of previously completed statutory filings.

We do not assume responsibility for transition management, interpretation of prior filings, or advisory support to successor advisers unless separately engaged.