Confidentiality

Chartered Accountants Ireland Practice Consulting team is independent of, and does not exchange information regarding individual members or firms with other sections of the Institute responsible for regulatory and disciplinary matters, nor would it disclose any other information, unless required to do so by law.

https://www.charteredaccountants.ie/Privacy-statement

Legal note 

General

All services are given on the basis of the legal services note.  We offer consultation, compliance and complaint support services to members. We do not give instructions to members or accept undertakings from members in relation to compliance or other matters, nor do we have any authority to do so. To the fullest extent permitted by law, services are provided as an assistance and support on the sole basis that neither the Institute, its staff are liable for breach of contract, negligence (including negligent misstatement) or otherwise for:

• any loss resulting from any error, omission or inaccuracy in information supplied or guidance suggested in the course of the services; or
• any loss resulting from any act done (or not done) in the reliance on the information supplied or guidance suggested in the course of the services.

Telephone support service legal note

The telephone support service is not a substitute for professional judgement independent research or professional advice, nor is it intended as such. Information and/or guidance are provided on the basis set out above in the General legal note above. Members (and/or their clients) are advised to make suitable arrangements in appropriate cases for detailed research to be undertaken or professional advice obtained where necessary.

Compliance Assignments

Please note that any information regarding your firm and its clients will remain completely confidential to Practice Consulting in so far as this is permissible by law, and that you give us this information only on the understanding that we will keep it in confidence.  If we become  aware of any independence issue in relation to an assignment, we will notify you immediately and appropriate action discussed. Please refer to the Institute’s privacy statement on our website which explains how we will use and store any of your personal data or any other personal data that we may obtain in the course of the assignment. You undertake that you have complied with Data Protection Legislation in relation to any personal data that you give to us in the course of the assignment.

Audit and accounting files

The purpose of reviews carried out by us is educational, in order to assist you with your compliance obligations. The scope of the reviews of audit and accounting files is limited to procedures in relation to technical issues in the presentation of financial statements and the content and organisation of files, and as such we are not carrying out a second audit in the case of audit files. Nor are we making any comment on the truth or fairness or completeness of financial statements reviewed. The report does not constitute a reaffirmation of audit opinions issued and the issuing of appropriate audit opinions rests with the firm.  To the fullest extent permitted by law, we accept no liability for any costs or damages suffered by your firm in any way associated with reliance on any reports issued by us. We will not complete a taxation review and we make no comment on to the basis of the opinions insofar as these relate to the treatment of taxation in the financial statements.

Training Course

These conditions apply where  all or any of an assignment consists of a   training course presented with slides. The slides are a presentation tool only and are not a substitute for the more detailed guidance or material that may either be referred to within the slides, or referred to by the speakers. These slides facilitate the presentation of the course and are applicable only in the context of the speakers’ verbal commentary.

The slides are  written, and the presentations given, in general terms and therefore cannot be relied on to cover specific situations. In many instances the slides contain bullet points which are selected key aspects only of complex legislation and standards, and the presentation is a commentary given in general terms. Application of the principles referred to will depend on particular circumstances involved. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act or refrain from acting on such information without carrying out appropriate research or obtaining professional advice after a thorough examination of the particular situation.

To the greatest extent possible in law, Chartered Accountants Ireland and the speakers accept no duty of care or liability for any loss occasioned to any person arising from any error, omission or inaccuracy in the presentation or the slides, or for any loss occasioned to any person acting or refraining from action as a result of the presentation or any material in the slides.