1. Terms of Use: Welcome to Ingham Mora Limited's ("Ingham Mora Limited") website ("Website"). To the greatest extent permitted at law, these terms of use and privacy policy ("Terms of Use") apply to your use of the Website at www.inghammora.co.nz (or such other URL as the Website may subsequently be hosted at), the software, documentation and any associated materials comprising or made available to you via the Website (the "Materials") as well as any services offered or provided to you by Ingham Mora Limited or its nominated third parties via the Website (the "Services"). By making use of any of the Website, Materials and Services, you are deemed to have read and agree to be bound by these Terms of Use.

2. Amendments: Ingham Mora Limited reserves the right to amend these Terms of Use from time to time upon placing any such amendments on the Website or by providing you direct notice of any such changes. Your continued use of any of the Website, Materials and Services thereafter will be deemed to be acceptance by you of any such changes to these Terms of Use.

3. Intellectual Property: Unless otherwise stated in these Terms of Use, Ingham Mora Limited is the owner or licensee of all rights including all copyright, trade marks and other intellectual property rights relating to or included within the Website, Materials and Services. For the avoidance of doubt this includes without limitation all intellectual property rights in respect of all graphics, logos, text, images and software relating to or included within any of the Website, Materials and Services.

4. Licence: Ingham Mora Limited grants you a limited licence ("Licence") in accordance with these Terms of Use for the purpose of accessing, downloading, and making use of the Website, Materials and Services (or any parts of such as Ingham Mora Limited may make available to you from time to time) for your own personal and non-commercial use or your own general use in the context of your position as a client of Ingham Mora Limited. Utilising any form of automated software in relation to your access or use of the Website, Materials or Services is prohibited. Any contravention by you of these Terms of Use or any other terms or conditions notified to you by Ingham Mora Limited, terminates the Licence immediately.

5. Restrictions: Under no circumstances, without the prior written approval of Ingham Mora Limited, may you adapt, reproduce, store, distribute, print, display, publish or create derivative works from any part of the Website, Materials or Services other than in accordance with the Licence. You may not use any data gathering and extraction tools or software to extract information from the Website or utilize framing techniques to enclose any of the contents of the Website. You may not use any Meta tags or other hidden text which incorporate Ingham Mora Limited's name or any of its intellectual property including trade marks. Using any information or content included in or related to the Website, Materials and Services other than in accordance with the terms of the Licence is strictly prohibited. You agree to fully indemnify Ingham Mora Limited for any loss or damage it may suffer in contract, tort, equity, statute, regulation or otherwise, including without limitation any economic loss, loss of turnover, profits, business or goodwill, whether direct or consequential as a result of your breach of the Licence, including, in respect of any third party claims against Ingham Mora Limited, its related parties, employees, contractors or agents.

6. Content: While Ingham Mora Limited has endeavoured to take all reasonable and appropriate care in the preparation of the content of the Website, Materials and Services and has no reason to believe that any information contained in any of the Website, Materials or Services is inaccurate, Ingham Mora Limited does not warrant the accuracy, adequacy, or completeness of any information contained in any of the Website, Materials or Services and that such information is error free. Ingham Mora Limited does not undertake to keep any of the Website, Materials or Services updated. To the greatest extent permitted by law Ingham Mora Limited does not accept liability for any loss or damage which may result either directly or indirectly from reliance by you upon the accuracy or currency of information contained in any of the Website, Materials or Services, including without limitation where such loss or damage is a result of or contributed to by the negligence of Ingham Mora Limited. The content of the Website, Materials and Services is not intended to serve as legal, accounting, financial or tax advice. You should consult with professional advisors at your local Ingham Mora Limited office for advice concerning specific matters before making any decision.

7. Linked Websites: The Website, Materials or Services may contain links to other websites not controlled by Ingham Mora Limited ("Linked Websites"). Those links are provided for convenience only and may not remain current or be maintained. Ingham Mora Limited is not responsible for the content or privacy practices associated with Linked Websites. Ingham Mora Limited's links with Linked Websites should not be regarded as approval or as an endorsement, of those Linked Websites, their operators or owners, or of any information, graphics, materials, products or services referred to or contained on those Linked Websites including further links contained on those Linked Websites, unless and to the extent stipulated to the contrary in these Terms of Use.

8. Online Access: To acquire or make full use of any of the Website, Materials and Services you may need to obtain directly from Ingham Mora Limited a username and password ("Client Login") (if you have not been provided with such already,) which will provide you with online access to such Materials, Services, and parts of the Website as Ingham Mora Limited acting in its sole discretion deems appropriate from time to time ("Online Access"). If you do obtain Online Access you warrant that all information and personal details you provide to Ingham Mora Limited are correct and that you have full authority on behalf of any third party you may represent to obtain Online Access. You may not transfer your Client Login or any rights you may have in respect of your Online Access to any other person or entity.

9. Confidentiality of Passwords: You must keep your Client Login confidential and not disclose such information to any third party or allow a third party to make use of your Online Access without first obtaining Ingham Mora Limited's written consent. You will be solely responsible for all activities undertaken and/or costs incurred under the use of your Client Login. You must notify Ingham Mora Limited immediately if you know or suspect that your Online Access has been used by a third party or your Client Login has been, or may have been, obtained by a third party.

10. Cancellation of Online Access: Ingham Mora Limited reserves the right, acting at its sole discretion, to refuse to grant you Online Access. To the greatest extent permitted by law, Ingham Mora Limited also reserves the right, acting at its sole discretion, at any time to cancel your Online Access or to change your existing rights of access or any current benefit afforded to you in relation to your Online Access, if it believes you have breached these Terms of Use or any other agreements you may have with Ingham Mora Limited or for any other reason whatsoever. In such event you agree that Ingham Mora Limited will not be required to provide you with prior notice or explanation in respect of such action.

11. Links: If you provide a link to the Website you agree that you will not use any Ingham Mora Limited logo, trade mark or other proprietary graphic as part of such link without the express prior approval of Ingham Mora Limited.

12. Collecting Information: Whenever you access or make use of any of the Website, Materials or Services, Ingham Mora Limited may as applicable collect the following types of information from you:

(a) the lP address of your machine when connected to the internet and the domain name from which you are accessing the internet,

(b) the operating system and the browser your computer uses and any search engine you are using;

(c) the date and time you are visiting;

(d) the URL's of the Website pages you visit; and

(e) information relating to the actions you undertake within the Website, as well as any other information you may explicitly provide Ingham Mora Limited in the course of accessing or making use of any of the Website, Materials or Services.

13. Further Collection: Where possible, information will be obtained directly from you. However, you acknowledge that by accessing or making use of any of the Website, Materials or Services that information may also be collected from you as a result of the workings of the Website, Materials or Services as applicable and the attached systems and software.

14. Use of Information: Ingham Mora Limited uses the information, provided by you or generated by your accessing or making use of any of the Website, Materials or Services, to provide the services Ingham Mora Limited provides to you in relation to any of the Website, Materials or Services. Ingham Mora Limited also uses information collected from you to assess the performance of the Website, Materials and Services and to ensure that the Website, Materials and Services serve your needs in the most efficient manner possible.

15. Cookies: Ingham Mora Limited may also place cookies on your computer. Cookies are alpha numeric identifiers which are transferred to your computer's hard drive through your web browser to enable Ingham Mora Limited to recognise you whenever you access the Website and therefore better personalise your access of and use of the Website, Materials and Services. A cookie does not identify you personally but it does identify your computer. The help portion of your browser's toolbar should tell you how to prevent your browser from accepting new cookies, how to have the browser notify you when you receive a new cookie, or how to disable cookies altogether. You should note however that if you do not allow the use of cookies or do not wish to provide certain information to Ingham Mora Limited, you may not be able to take full advantage of the Website, Materials and Services.

16. Statistics: Although Ingham Mora Limited may use and publish non-personal aggregate statistics and group data about those people who access or make use of any of the Website, Materials or Services and their usage of any of the Website, Materials or Services, subject to the further terms of these Terms of Use, Ingham Mora Limited will not share or make public personal information identifiably about you without your prior permission.

17. Data Transmission: Unfortunately, no data transmission over the Internet can be guaranteed as totally secure. Whilst Ingham Mora Limited strives to protect such information, we do not warrant and cannot ensure complete security of any information which you transmit to us. Accordingly, any information which you transmit to us is transmitted at your own risk. Nevertheless, once we receive your transmission, we will take all reasonable steps to preserve the security of such information.

18. Accessing Information: If you are an 'Individual' as that term is defined in the Privacy Act 1993 you are entitled to access any information which Ingham Mora Limited may hold about you and Ingham Mora Limited is obliged to provide this information to you as long as it has such information and such information can be readily retrieved. You are also entitled to request that Ingham Mora Limited correct any inaccuracies in any information which Ingham Mora Limited holds about you. Ingham Mora Limited is entitled to charge you for the reasonable costs of retrieving, providing this information and as applicable correcting this information.

19. Providing Information: Notwithstanding any other provisions of these Terms of Use, to the greatest extent permitted at law, you agree that Ingham Mora Limited may provide any personal information it collects about you to its related companies (as defined in section 2(3) of the Companies Act 1993), debt collection and credit reference agencies and any other parties it deems necessary in relation to providing you the Website, Materials and Services and exercising any lawful right Ingham Mora Limited, its related companies or debt collection and credit reference agencies may have.

20. Disclosing Information: You also agree that to the greatest extent permitted at law Ingham Mora Limited is entitled to disclose information it holds about you without your prior permission if Ingham Mora Limited reasonably believes that such disclosure is necessary to: (a) meet legal requirements; (b) comply with legal process or help to maintain the law; (c) protect Ingham Mora Limited's rights or property or that of Ingham Mora Limited's related companies; or (d) enforce these Terms of Use or any other agreement that Ingham Mora Limited may have with you.

21. Combining Information: To the greatest extent permitted at law, Ingham Mora Limited may combine any information which it collects from you or otherwise obtains, with information collected or otherwise obtained by its related companies.

22. Lost Data: In the event that any information or data relating to you or your use of any of the Website, Materials and Services held by Ingham Mora Limited or any third party on behalf of Ingham Mora Limited is lost, corrupted or otherwise no longer reasonably available or accessible as judged by Ingham Mora Limited in its sole discretion, you agree that Ingham Mora Limited will have no liability to you of any nature relating to any such information or data.

23. Accessing: You must take your own precautions to ensure that the process which you employ for accessing or making use of any of the Website, Materials and Services does not expose you to the risk of viruses, malicious computer code or other forms of interference which may damage your own computer system or any data contained therein. To the greatest extent permitted by law Ingham Mora Limited does not accept responsibility for any interference or damage to your computer system or any data contained therein which may arise in connection with your accessing or making use of any of the Website, Materials and Services.

24. Support: Ingham Mora Limited reserves the right to make support services available in relation to any of the Website, Materials and Services on such terms and conditions as Ingham Mora Limited at its sole discretion deems appropriate and further reserves the right to alter, suspend or withdraw such support services as Ingham Mora Limited at its sole discretion deems appropriate.

25. Exclusion of Warranty: To the greatest extent permitted by law, in relation to your access and use of the Website, Materials and Services, any condition or warranty either express or which would otherwise be implied by law into these Terms of Use is hereby excluded.

26. Exclusion of Liability: To the greatest extent permitted by law, under no circumstances will Ingham Mora Limited, its employees, contractors or agents be liable to you in contract, tort, equity, statute, regulation or otherwise for any loss, damage, costs, legal costs, professional and other expenses of any nature whatsoever incurred or suffered by you or by any third party, whether direct or consequential (including without limitation any economic loss or other loss of turnover, profits, business or goodwill) arising out of any dispute or contractual, tortious or other claims or proceedings made by or bought against you which relate in any way to your access and use of any of the Website, Materials and Services, including without limitation in relation to any failure or omission on the part of Ingham Mora Limited to comply with its obligations as set out in these Terms of Use.

27. Limitation of Liability: To the greatest extent permitted by law, in the event that any limitation or provision contained in these Terms of Use is held to be invalid or unenforceable for any reason and Ingham Mora Limited becomes liable for any loss or damage that would otherwise have been excluded, Ingham Mora Limited's maximum liability in contract, tort, equity, statute, regulation or otherwise for any loss, damages or injury directly or indirectly arising in respect of your access and use of any of the Website, Materials and Services is to be limited to $50 in New Zealand currency.

28. Jurisdiction: The provision and use of the Website, Materials and Services is governed by and is to be interpreted in accordance with the laws of New Zealand and, in all matters relating to or arising from your access and use of any of the Website, Materials and Services, you agree to submit to the exclusive jurisdiction of the Courts of New Zealand. If you are accessing or making use of any of the Website, Materials and Services from outside of New Zealand then you agree that you are entirely responsible for ensuring that your access and use of any of the Website, Materials and Services will not contravene any laws in your country.

29. Failure to Comply: Ingham Mora Limited accepts no liability for any failure to comply with these Terms of Use where such failure is due to circumstances beyond its reasonable control.

30. Waiver: If Ingham Mora Limited waives any rights available to it under these Terms of Use on one occasion, this does not mean that those rights will automatically be waived on any other occasion.

31. Severability: If any provision of these Terms of Use is held to be invalid, void, unenforceable or illegal for any reason, such provision shall be deemed to be severed from these Terms of Use, but only to the minimum extent necessary to avoid such issue and the remainder of any such provision as well as all other provisions of these Terms of Use shall continue in full force.

32. Entire Agreement: These Terms of Use constitute the entire agreement between you and Ingham Mora Limited in respect of their subject matter and supersede any previous understandings, representations or agreements on that subject matter.

33. Queries: If you have any queries in regard to these Terms of Use please don't hesitate to contact us.


Terms and Conditions

These Standard Terms of Engagement (“Terms”) apply in respect of all work carried out by us for you, except to the extent that we otherwise agree with you in writing.

Services: The services which we are to provide for you are outlined in our engagement letter.

Fees: The fees which we will charge or the manner in which they will be arrived at, are set out in our engagement letter. The differences in the hourly rates for our professional staff reflect their experience and specialisation.

Our fees are charged in accordance with the Service Agreement. Alterations to the services agreed, or delays beyond our control, may lead to increased fees.

Disbursements and Expenses: In providing services we may incur disbursements or have to make payments to third parties on your behalf. These will be included in our invoice to you when the expense is incurred. We may require an advance payment for the disbursements or expenses which we will be incurring on your behalf.

GST (if any): Is payable by you on our fees and charges.

Invoices: We will send interim invoices to you, usually monthly, and issue a final invoice on completion of each service. We may also send you an invoice when we incur a significant expense.

Payment: All accounts are due and payable on the 20th of the month following the invoice date, unless other arrangements have been agreed. If an account is not paid promptly we may elect to:

(a) Not do any further work and to retain custody of your papers or files until all accounts are paid in full; and

(b) Charge interest of 2% per month on any amount outstanding once month after the date of the account, and

(c) Charge collection fees and expenses on all accounts not paid by due date.

Third Parties: We understand that you will authorise us to request details of any transaction or any records held by any bank or firm of solicitors for the purposes of preparing financial statements or tax returns for any year. We will also be authorised to request details from the Inland Revenue Department to attend to all taxation matters.

Although you may expect to be reimbursed by a third party for our fees and expenses, and although our invoices may (at your request or with your approval) be directed to a third party nevertheless you remain responsible for payment to us if the third party fails to pay us.

Confidentiality: We will hold in confidence all information concerning you or your affairs acquired during the course of acting for you. We will not disclose any of this information to any other person except to the extent:

- necessary or desirable to enable us to carry out your instructions; or

- required by law, the IRD or Code of Ethics of the New Zealand Institute of Chartered Accountants.

Confidential information concerning you will, as far as practicable, be made available only to those within our firm who are providing accounting services for you. We will, of course, not disclose to you confidential information which we have in relation to any other client.

Right to Claim a Possessory Lien over Books and Records: It is agreed that we shall be entitled to exercise a particular lien over the books, records and related documents which are held, or have been produced for the purposes of performing an engagement, where payment of all debts relating to the performance of work completed on such documents is outstanding.

Work Papers: The work papers we produce in the course of our work in providing the service remain the property of Ingham Mora Limited.

Duty of Care: Our duty of care is to you and not to any other person. No other person may rely on advice given to you when we expressly agree to that.

The legal obligation to file returns (applicable to all taxes) and pay taxes by due dates rests with you and we will not accept any responsibility for late filing, late payment penalties or use of money interest. We will make every reasonable effort to ensure that information received is processed promptly so that such penalties are not likely to arise.

Email: While we use standard virus checking software, we accept no responsibility for viruses or anything similar in any emails or any attachments, which come from our firm. We also do not accept any responsibility for any changes to, or interception of, any email or any attachment after it leaves our information system. However, if you have any doubts about the authenticity of any communication or document purportedly sent by us please contact us immediately.