Terms of Service

These terms govern your use of the Key Ledgers website and the professional services provided by Key Ledgers Limited. Please read them carefully before instructing us or using this website.

1. About Key Ledgers

Key Ledgers Limited (“Key Ledgers”, “we”, “us”) is a forensic accounting and expert witness practice. Bharat Varsani FCCA is a Fellow of the Association of Chartered Certified Accountants (ACCA) and is subject to ACCA’s rules and regulations, including its code of ethics and professional conduct.

Our registered address is in England. Company and professional registration details are available on request.

2. Website Use

The content on this website is provided for general information purposes only. It does not constitute professional advice and should not be relied upon as such. Professional advice should be sought for any specific matter.

We make reasonable efforts to keep the information on this website accurate and up to date, but we make no warranties, express or implied, as to its completeness, accuracy or fitness for any particular purpose.

Unauthorised use of this website may give rise to a claim in damages and may be a criminal offence. You must not:

• Reproduce, distribute or republish any content from this website without our prior written consent.
• Use this website in any way that is unlawful, harmful or fraudulent.
• Introduce viruses or other malicious code.

3. Professional Services Engagement

Our professional services are governed by a separate letter of engagement issued to each client at the commencement of an instruction. In the event of any conflict between these terms and the letter of engagement, the letter of engagement takes precedence.

Acceptance of our letter of engagement, whether by signature, email confirmation or conduct, constitutes a binding contract for the provision of the agreed services.

4. Scope of Services

Key Ledgers provides forensic accounting, expert witness, and related professional services. Our services are limited to the scope defined in the relevant letter of engagement. We do not provide legal advice, and nothing we produce should be construed as such. Where legal advice is required, you should instruct a qualified solicitor.

5. Expert Witness Services

Where Key Ledgers is instructed as an expert witness, our primary duty is to the court, not to the party instructing us. This duty overrides any obligation to the instructing party. Our expert reports and oral evidence comply with CPR Part 35 and the associated Practice Direction.

An expert witness cannot be instructed to reach a particular conclusion. We are instructed to provide our independent professional opinion on the matters referred to us.

6. Fees and Payment

Our fees are set out in the letter of engagement. Unless otherwise agreed, invoices are payable within 14 days of the invoice date. We reserve the right to charge statutory interest on overdue amounts in accordance with the Late Payment of Commercial Debts (Interest) Act 1998.

We may require payment on account before commencing or continuing work, particularly for litigation-related instructions.

7. Confidentiality

We treat all client information as strictly confidential. We will not disclose client information to third parties without the client’s consent, except where required by law, court order, our professional regulator (ACCA), or anti-money laundering legislation.

8. Limitation of Liability

To the maximum extent permitted by law, our aggregate liability to you in connection with any engagement shall not exceed the total fees paid to us under that engagement in the 12 months preceding the event giving rise to liability.

We shall not be liable for any indirect, consequential or special loss, including loss of profit, loss of business or loss of opportunity, howsoever arising.

Nothing in these terms excludes or limits liability for death or personal injury caused by negligence, fraud, or any other liability that cannot be excluded by law.

9. Intellectual Property

All reports, working papers and other documents produced by Key Ledgers remain our intellectual property until all fees due have been paid in full. Upon payment, we grant the client a non-exclusive licence to use the deliverables for the purposes specified in the letter of engagement.

10. Governing Law

These terms and any contract formed between us are governed by English law. Any dispute shall be subject to the exclusive jurisdiction of the courts of England and Wales.

11. Changes to These Terms

We may update these terms from time to time. The date at the top of this page reflects the most recent revision. Continued use of our website or services after any change constitutes acceptance of the revised terms.