Terms of Engagement

As a member of the Chartered Accountants Australia & New Zealand Ingham Mora Limited (“IML” and/or “we”) is required to ensure there is a clear understanding of the terms of our engagement and the services IML will provide. As with all IML’s services, the services provided under this letter are subject to the appended Standard Terms of Engagement (the “Terms”). You should carefully read the Terms as they form an important part of IML’s contact with you. A copy of these are also on our website.

Instructions to act

Unless you instruct us otherwise, where our client is made up of more than one individual or entity (including but not limited to a couple, the trustees of a trust or a partnership), then the instructions of any one of such persons or entities will be deemed to be provided to IML on behalf of that related/connected individual or entity. Also, if IML’s client is a company, then the instructions of any one of the directors of the company will be deemed to be provided to IML on behalf of the company.


In providing the services, IML will be relying upon information and instructions provided by you without independent verification. It is vital that you make IML aware of anything that may affect the services being performed. IML may also rely upon the accuracy and completeness of all information that is available from public sources and all information that may be furnished on your behalf or at your request by third parties.


We maintain a procedure for handling any complaints by clients. This is designed to ensure that a client complaint is dealt with promptly and fairly. If you have a complaint about our services or charges, you may refer your complaint to the person in our firm who has overall responsibility for your work.
If you do not wish to refer your complaint to that person, or you are not satisfied with the person’s response to your complaint, you may refer your complaint to IML’s Chairman, Rhonda Wisbey (by email: Rhonda@inghammora.co.nz; by telephone (07) 927 1200.

Oral advice

From time-to-time you may solicit IML’s advice orally (be it in person, by phone or otherwise).

Note that any advice provided orally does not constitute IML’s final considered view on a matter and should not be relied upon without first seeking confirmation of the advice in writing.

IML’s liability

IML’s liability to you for a breach of any duties owed to you by IML or any other matter in relation to IML’s services to be provided to you by IML, will not exceed 5 times the fees IML has charged for the services.

Intellectual Property

Ownership of all intellectual property that is used or created by IML in carrying out the services remains with IML during the term of the engagement and after it has been completed. The terms of this engagement do not create any rights of ownership in such intellectual property by you.

Authority to communicate and act

By signing this engagement agreement, you confirm we have authority to communicate with, obtain information from and act on your behalf with any third party (including the Inland Revenue and Accident Compensation Corporation) via any reasonable means possible, if the information sought and actions taken by IML are relevant to our engagement. This includes obtaining information through all Inland Revenue media and communication channels.

Where you are giving authority for an entity and not an individual, you confirm that you have the authority to act for and bind that entity.


This agreement may be executed in counterparts. All executed counterparts constitute one document.