SWATUK's Business Practice Disclosures
Registering with SWATUK
When you register with SWATUK to receive our monthly newswire, or our monthly direct mailings, we make the following promises:
The information that you provide will remain confidential and will NOT be provided to any third party, in accordance with our privacy practices.
We will not inundate you with e-mails! We will use this means of communication sparingly.
Returns policy
Under the Distance Selling Regulations 2000, where you sign up to receive goods or services purely by means of distance communications (which includes over the Internet) you normally have the right to withdraw from the distance contract within seven working days, and without penalty (although you are required to pay the cost of returning any goods sent to you). Where you exercise this right, SWATUK will refund the sums paid by you within 30 days.
Course Booking Conditions
General Conditions
• You are advised to book early, places are limited on all courses and bookings are taken on a strictly first come, first served basis.
• Remittance for course fees and VAT should accompany your booking form for all courses.
• On receiving your booking, or when the course has been confirmed as proceeding, we will send you a confirmation by email, fax or post advising you of the date, time and location of the course.
• The confirmation email which is sent automatically via our website does not guarantee that a place is available.
• If you have not received confirmation of your booking one week before the course, please telephone us to make sure it has been received. Variable postal conditions might delay your booking or joining instructions.
• We reserve the right to cancel, or make changes to, any event shown without prior notice.
• In the event of our cancelling or postponing a course or workshop, our liability will be limited to a full refund of the amount paid.
• Course documentation can only be provided to those who book to attend the event concerned.
• Tea, coffee and biscuits are provided during the breaks of all courses.
• Delegates with special dietary requirements are requested to advise us of these as soon as possible.
• SWATUK cannot be held responsible for any personal belongings left at any course venue.
• All cancellations must be made in writing. No refunds are given for cancellations made by delegates within 10 working days of a course.
• This course brochure is correct at the time of going to press and the content may be subject to change.
• No responsibility for acting upon or refraining to act upon any advice during the courses contained in this brochure can be accepted by the course presenter, notes author, or SWATUK.
Season Tickets
• 2009 season ticket credits can be used by any principal or employee of the firm on any of our CPD, Staff Workshops or Technician courses at any venue in our Regional or our London public courses brochures. However, please refer to the relevant courses brochure, or visit www.swat.co.uk for the correct number of credits to use against each course, as this differs between the Regional and London programme allocations.
• Discounts for season tickets are only applicable for block bookings when full remittance accompanies the booking form. Additional course credits can be purchased at the lowest rate you have paid for course credits in that same calendar year.
• There are no limits to the number of season ticket credits that can be used on any one course, subject to places being available.
• 2009 season tickets must be used against 2009 CPD, Staff Workshops and Technician courses running between 1 January 2009 and 31 December 2009. They are not valid against any of SWATUK’s in-house courses (including IT courses run in-house) and multi-media courses.
• Unused season tickets cannot be carried forward into 2010 and refunds cannot be issued.
• Season ticket credits may be transferred between public courses only. We must be notified of transfers at least 10 working days in advance of the course.
• From 2009 onwards, season tickets can be used to purchase places on SWATUK’s Professional Skills Development Programme and the Outstanding Professional Programme. Please contact the courses department on 01752 725702 to discuss your requirements and how many season tickets you wish to purchase.
Special Conditions for SWATUK Member Firms and Firms on a Training Subscription
• Places on staff workshops are limited and demand is high. In the event of a SWATUK Full Member firm, or a delegate on a Training Subscription package, failing to attend a booked public workshop, or cancelling within 10 working days of the workshop, the firm will be charged a cancellation fee equal to half of the published course fee for nonmember firms.
• We appreciate that from time to time it may not be possible to attend every course that you have booked. However, where individuals on a training subscription are booked to attend 10 or more courses, yet they fail to attend 50% or more, and do not give us written confirmation within 10 working days of the course(s) that they are cancelling, SWATUK reserves the right to charge the firm a cancellation fee equal to half of the published course fee for non-member firms.
Ability Impairment
• Delegates with an ability impairment who may require specific adjustments to be made are requested to advise us before the course is due to be held.
Standard Terms of Business
Last revised July 2009
The following standard terms of business apply to all consultancy engagements accepted by SWATUK Limited. All work carried out is subject to these terms except where changes are expressly agreed in writing.
1 Professional obligations
1.1 We will observe the Bye-laws, regulations and ethical guidelines of the Institute of Chartered Accountants in England & Wales and accept instructions to act for you on the basis that we will act in accordance with those guidelines. Copies of these requirements are available for inspection in our offices.
1.2 Where you give us confidential information we shall at all times keep it confidential, except as required by law or as provided for in regulatory, ethical or other professional pronouncements applicable to this engagement.
1.3 We reserve the right to act during this engagement for other clients whose interests may be adverse to yours. We will notify you immediately should we become aware of any conflict of interest to which we are subject in relation to you.
2 Investment services
2.1 We are authorised to conduct Investment Business by the Financial Services Authority. Our authorisation is limited to non investment insurance business. For designated investment business services we will issue a separate terms of business letter.
Client money
2.2 Please note that we are not authorised to hold client money in connection with our designated investment business.
2.3 If you have any questions regarding investment business or require any further information please contact us.
3 Commissions or other benefits
3.1 In some circumstances commissions or other benefits may become payable to us in respect of transactions with one of our preferred suppliers. This may result from an introduction by ourselves, or from a contact established through issuing marketing material on the preferred suppliers behalf.
3.2 SWATUK Limited puts a significant amount of time and effort into developing relationships with preferred suppliers and as a result identifying products and services of benefit to it’s clients. Many of our preferred suppliers will pay us an introducer commission based on a percentage of the amount spent with them.
3.3 You consent to such commission or other benefits being retained by us without our being liable to account to you for any such amounts.
3.4 Example of commission arrangements:
3.5 If we introduce you to a company offering Professional Indemnity Insurance, or a Fees Protection Plan we will receive a commission in the range of 5% to 10% of the premium. If, for example, the premium is £4,000 we will receive between £200 and £400. For a premium of £20,000 we would receive between £1,000 and £2,000.
3.6 Other examples include outsourcing arrangements, budget publications and web services.
4 Client monies
4.1 We do not hold clients’ money.
5 Fees
5.1 Our fees and terms of payment will be agreed in advance.
6 Retention of and access to records
6.1 During the course of our work we may collect information from you. We will return any original documents to you following the consultancy assignment.
6.2 We intend to destroy correspondence and other papers that we store which are more than seven years old, other than documents which we consider to be of continuing significance. If you require retention of any document you must notify us of that fact in writing.
7 Quality control
7.1 As part of our ongoing commitment to providing a quality service, our files are periodically subject to an internal regulatory or quality review.
8 Help us to give you the right service
8.1 If at any time you would like to discuss with us how our service to you could be improved, or if you are dissatisfied with the service you are receiving, please let us know, by telephoning Mike Sturgess or Richard Brown.
8.2 We undertake to look into any complaint carefully and promptly and to do all we can to explain the position to you. If you feel that we have given you a less than satisfactory service, we undertake to do everything reasonable to address your concerns. If you are still not satisfied, you may of course take up matters with the Institute of Chartered Accountants in England & Wales.
8.3 In order for us to provide you with a high quality service on an ongoing basis it is essential that you provide us with relevant records and information when requested, reply to correspondence in a timely manner and otherwise follow the terms of the agreement between us set out in this Standard Terms of Business and associated Engagement letters. We therefore reserve the right to cancel the engagement between us with immediate effect in the event of:
• your insolvency, bankruptcy or other arrangement being reached with creditors;
• failure to pay our fees by the due dates;
• either party being in breach of their obligations where this is not corrected within 30 days of being asked to do so.
8.4 In addition this agreement may be terminated for any reason if 90 days notice is given.
9 Applicable law
9.1 This engagement letter is governed by, and construed in accordance with, English law. The Courts of England will have exclusive jurisdiction in relation to any claim, dispute or difference concerning this engagement letter and any matter arising from it. Each party irrevocably waives any right it may have to object to any action being brought in those courts, to claim that the action has been brought in an inappropriate forum, or to claim that those courts do not have jurisdiction.
9.2 If any provision in this Standard Terms of Business or any associated engagement letter, or its application, are found to be invalid, illegal or otherwise unenforceable in any respect, the validity, legality or enforceability of any other provisions shall not in any way be affected or impaired.
10 Internet communication
10.1 Internet communications are capable of data corruption and therefore we do not accept any responsibility for changes made to such communications after their despatch. It may therefore be inappropriate to rely on advice contained in an e-mail without obtaining written confirmation of it. We do not accept responsibility for any errors or problems that may arise through the use of internet communication and all risks connected with sending commercially sensitive information relating to your business are borne by you. If you do not agree to accept this risk, you should notify us in writing that e-mail is not an acceptable means of communication.
10.2 It is the responsibility of the recipient to carry out a virus check on any attachments received.
11 Data Protection Act 1998
11.1 We may obtain, use, process and disclose personal data about you in order that we may discharge the services agreed under this engagement letter, and for other related purposes including updating and enhancing client records, analysis for management purposes and statutory returns, crime prevention and legal and regulatory compliance. You have a right of access, under data protection legislation, to the personal data that we hold about you. We confirm that when processing data on your behalf we will comply with the provisions of the Data Protection Act 1998. For the purposes of the Data Protection Act 1998, the Data Controller in relation to personal data supplied about you is Vicki Banthorpe.
12 Contracts (Rights of Third Parties) Act 1999
12.1 Persons who are not party to this agreement shall have no rights under the Contracts (Rights of Third Parties) Act 1999 to enforce any term of this agreement. This clause does not affect any right or remedy of any person which exists or is available otherwise than pursuant to that Act.
12.2 The advice that we give to you is for your sole use and does not constitute advice to any third party to whom you may communicate it. We accept no responsibility to third parties for any aspect of our professional services or work that is made available to them.
13 The Proceeds of Crime Act 2002 and the Money Laundering Regulations 2007
13.1 In common with all accountancy and legal practices the firm is required by the Proceeds of Crime Act 2002 and the Money Laundering Regulations 2007 to: Maintain identification procedures for clients and beneficial owners of clients; Maintain records of identification evidence and the work undertaken for the client; and Report, in accordance with the relevant legislation and regulations.
13.2 We have a duty under section 330 of the Proceeds of Crime Act 2002 to report to the Serious Organised Crime Agency (SOCA) if we know, or have reasonable cause to suspect, that another person is involved in money laundering. Failure on our part to make a report where we have knowledge or reasonable grounds for suspicion would constitute a criminal offence.
13.3 The offence of money laundering is defined by section 340(11) of the Proceeds of Crime Act and includes concealing, converting, using or possessing the benefits of any activity that constitutes a criminal offence in the UK. It also includes involvement in any arrangement that facilitates the acquisition, retention, use or control of such a benefit.
13.4 We are obliged by law to report any instances of money laundering to SOCA without your knowledge or consent. In consequence, neither the firms' principals nor staff may enter into any correspondence or discussions with you regarding such matters.
13.5 We are not required to undertake work for the sole purpose of identifying suspicions of money laundering. We shall fulfil our obligations under the Proceeds of Crime Act 2002 in accordance with the guidance published by the Consultative Committee of Accountancy Bodies.
14 Limitation of liability
14.1 We will provide our professional services with reasonable care and skill. However, we will not be held responsible for any losses arising from the supply by you or others of incorrect or incomplete information, or your or others’ failure to supply any appropriate information or your failure to act on our advice or respond promptly to communications from us or other relevant authorities.
14.2 You agree to hold harmless and indemnify us against any misrepresentation, whether intentional or unintentional, supplied to us orally or in writing in connection with this agreement. You have agreed that you will not bring any claim in connection with services provided to you by the firm against any of our employees on a personal basis.
Manuals
Our policy is to despatch orders within fifteen working days of receipt of a customer-approved order. Our experience is that over 90% of our orders are shipped within five days, and the remainder are shipped within fifteen working days.
Manuals are despatched by post or parcel post. You can request next day courier delivery, but will be charged the additional cost.
All SWATUK manuals can be returned for a full refund within 14 days of receipt of despatch, provided it is returned in a re-saleable state.
You can purchase new publications only. These come in the form of manuals rather than textbooks. SWATUK's own manuals are photocopied using high quality copying and are not printed. Any disks/CDs issued alongside a manual will be in Word 2000 format. It may be possible to provide other formats if requested in advance. If you would like a different format, please state your preference and we will confirm whether or not we are able to supply a suitable version.
All of SWATUK's manuals are written by SWATUK employees, who have a wealth of experience in the full range of accountancy services. This ensures that these are highly practical publications.
Electronic documents
Electronic documents without supporting paper-based manuals or attachments will be sent by e-mail within ten working days of receipt of the order. Please let us know if you would prefer the document to be posted by disk/CD instead.
Electronic documents cannot be cancelled once e-mailed or despatched. Neither can they be returned for a refund.
Normally electronic documents will be sent by e-mail in PDF or Microsoft Word format. In the case of large files, the files will be zipped to improve the speed of sending and downloading. Please specify if you require a format other than PDF or Microsoft Word, and we will confirm whether or not we are able to supply a suitable version. Please also state if you do not have the facilities to unzip the file, in which case they may be sent as self-extracting zip files or if you would prefer, the document can be posted by disk.
Electronic documents are written by SWATUK employees, who have a wealth of experience in the full range of accountancy services. This ensures that these are highly practical publications.
Practice Compliance Assessor
The Practice Compliance self-assessment software will be issued on CD-ROM and despatched by post within 15 working days of the order.
If ordered, the detailed report setting out the improvements required to increase your firm’s quality rating to your target levels will be issued by post within 10 working days of the request or the date of receipt of the self-assessment information, whichever is later.
Notice periods
In the case of hot file reviews we request that wherever possible the firm gives SWATUK two weeks’ notice of the review being required.
In the case of all reviews, if a confirmed visit is cancelled with less than two working days’ notice the full cost of the review will be chargeable or any time allocation for members will be lost.
If we are unable to fulfil your order as normal
In the event that we are unable to fulfil your order at the time it is submitted, we will notify you within five working days. You will be given the option of accepting an alternative order, accepting a delayed completion or cancelling the order.
Any course cancellations will be notified at least five days prior to the date of the course, except in exceptional circumstances such as the illness of the lecturer.
Payment terms
Member firms are only charged for manuals and CD-ROM products, conferences and any software products, and often at a discounted rate.
Non-member firms may be invoiced, but only if an established credit customer. It will be clear from the payment options on the website whether this facility is available to you.
The normal payment terms for non-member firms are payment with credit card at the time of despatch. Alternatively you can send a cheque prior to the fulfilment of the order, although the goods will not normally be despatched until the cheque is received.
Customer Support
Customer support and other services can be obtained at our Plymouth office.
For service and other information, contact one of our administration staff at our Plymouth office between 9:00 a.m. and 5:30 p.m. (Mon to Thurs) or 9:00 a.m. to 5:00 p.m. (Fri). You can also write or email us at the given address.
Dealing with problems
If you wish to file a claim or have questions or complaints about any of our services or products, you can call one of our administration staff on 01752 725700 or 0845 450 5555 (for a local rate call) between 9:00a.m.and 5:30p.m. (Mon to Thurs) or 9:00a.m. to 5:00p.m. (Fri).
You can also write to us at:
SWATUK LTD
Tor View House
3 Darklake View
Estover
Plymouth
PL6 7TL
Resolution of complaints
In the first instance any complaints relating to the accuracy, completeness, and distribution of private customer information will be dealt with through our normal complaints procedures.
We undertake to look into any complaint carefully and promptly and to contact you if we require any additional information. Our client care policy is to meet our client's expectations, and to exceed them wherever possible. We will endeavour to fulfil this policy when handling complaints.
If any initial response does not resolve the issue then it will be referred to a director who was not involved in the activity or region for review and resolution.
SWATUK’s Privacy Practices
We maintain private information about our client firms and their staff, and about prospective clients. This helps us provide an efficient service and ensure that any marketing is targeted at those who might be interested in those services.
Most of the information maintained is provided by the firms themselves, through the purchase of services, registering on the web site, letters, faxes, e-mails, telephone calls and their own web sites.
Details of data SWATUK holds
Data on firms includes:
· Name, address, telephone, fax, e-mail address and web site address.
· Certain selection criteria, such as the type of membership (e.g. full member), type of business (e.g. accountancy practice), whether the firm is currently enquiring about any of SWATUK’s products and services and the usage of any entitlements under its membership.
· Information about the authorisation of the firm, such as registered auditor, authorised for investment business and the principal or other individual responsible for that area.
· Information about the firm’s systems and procedures (such as what software they use) to allow us to identify any specialist needs for training or consultancy visits
· Details of a firm's areas of interests, such as training, consultancy services, publications, recruitment etc., and where relevant, a contact name for each of these interests.
Additional data on client firms includes:
· Data on services provided.
· Details of staff within the firm, to help plan course attendance etc.
· Normal accounting information
· Direct Debit information if a signed direct debit mandate has been completed
For individuals we retain:
· Details of courses attended, so that we can provide firms with an annual training summary.
· Details of any letters, emails, telephone or other contacts between the individual and SWATUK to ensure that we can provide a consistent service
· Qualifications, date joining or leaving the firm
· Personal e-mail address, direct dial number, mobile etc.
Non-distribution of private data
SWATUK does not provide any information to third parties, other than contact details of those firms who are SWATUK members, and then only to those preferred suppliers with whom we have negotiated membership discounts or group schemes.
Customer options
We need certain information to process orders, with customer options being shown on the shop. Whilst we usually need details of your credit card for on-line orders, SWATUK does not retain any of these credit card details on our computer systems. Instead, they are dealt with through a secure payment gateway. Payment will not be taken from the nominated card until your order has been confirmed and despatched. If you do not want to provide us with credit card details, you can always pay by cheque, although your order may not be processed until we have received and cleared the cheque.
Reviewing your personal data
You can request a copy of any personal data by sending an email to info@swat.co.uk, or writing to us at SWATUK Ltd, Tor View House, 3 Darklake View, Estover, Plymouth, PL6 7TL. We will then send you a copy of your record via the postal service. You can then make any needed changes and return it to us to be processed.
SWATUK’s cookies policy
The SWATUK website uses "cookies" to help you personalize your online experience. A cookie is a text file that is placed on your hard disk by a Web page server. Cookies cannot be used to run programs or deliver viruses to your computer. Cookies are uniquely assigned to you, and can only be read by a web server in the domain that issued the cookie to you.
One of the primary purposes of cookies is to provide a convenience feature to save you time. The purpose of a cookie is to tell the Web server that you have returned to a specific page. For example, if you personalize SWATUK website pages, or register with the SWATUK website, a cookie helps the website to recall your specific information on subsequent visits. This simplifies the process of recording your personal information, such as billing addresses, shipping addresses, and so on. When you return to the same SWATUK website page, the information you previously provided can be retrieved. You have the ability to accept or decline cookies. Most web browsers automatically accept cookies, but you can usually modify your browser setting to decline cookies if you prefer. If you choose to decline cookies, you may not be able to fully experience the interactive features of the SWATUK website services or other websites you visit.
Member Firms
Member firms subscribe to a high level of support services from SWATUK, and pay for these by monthly direct debit, based on the number of partners and technical staff within the firm.
The following are included within the membership subscription:
· Attendance at any SWATUK public course including CPD, staff training, technician or refresher courses, IT workshops or student courses
· On-site visits for quality control file reviews, practice reviews or other services
· Subscription to Wolters Kluwer (UK) (Formerly CCH) 3 volume Practitioner's Audit Service
· Free audit and reporting technical queries for up to 15 minutes (unless opting for the reduced level service)
· Membership discounts on certain publication and other services
· Membership discounts on tax and VAT consultancy
· Access to the SWATUK professional indemnity insurance scheme
· Regular technical newsletter.