T’s & C’s

Quality of service

We aim to provide you with a fully satisfactory service and your engagement partner will seek to ensure that this is so.  If, however, you are unable to deal with any difficulty through him/her and his/her team please contact another partner.  We undertake to look into any complaint carefully and promptly and to do all we can to explain the position to you.  If we do not answer your complaint to your satisfaction you may of course take up the matter with the Institute of Chartered Accountants of Scotland by whom we are regulated.

Professional Indemnity Insurance (PII)

In accordance with the disclosure requirements of the Services Regulations 2009, our professional indemnity insurer is Hiscox Insurance Company Limited, 1 Great St. Helens, London, EC3A 6HX, United Kingdom. The territorial coverage is worldwide (excluding professional business carried out from an office in the United States of America or Canada) and excludes any action for a claim brought in any court in the United States of America or Canada.

Investment Business Services – exempt regulated activities

If, during the provision of professional services to you, you need advice on investments, we may have to refer you to someone, who is authorised by the Financial Conduct Authority, as we are not.  However, as we are licensed by the Institute of Chartered Accountants of Scotland, we may be able to provide certain investment services where these are complimentary to or arise out of the professional services we are providing to you.

Findlays Financial Services Limited

In line with the foregoing we may refer you to Findlays Financial Services Limited, a company that is authorised by the Financial Conduct Authority. The firm of Findlay and Company has a shareholding in Findlays Financial Services Limited and the firm and its partners may from time to time receive dividends or otherwise participate in the sharing of the profits of that company.

Retention of records

Whilst certain documents may legally belong to you, 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.  You must tell us if you require retention of a particular document.

Electronic communication

As internet communications are capable of data corruption we do not accept any responsibility for changes made to such communications after their despatch.  For this reason it may be inappropriate to rely on advice contained in an e-mail without obtaining written confirmation of it.  All risks connected with sending commercially-sensitive information relating to your business are borne by you and are not our responsibility.  If you do not accept this risk, you should notify us in writing that e-mail is not an acceptable means of communication.


Unless agreed in writing to the contrary, our fees are based on the time and expenses necessarily spent on the work and take into account the degree of responsibility and skill involved.  We may render interim fee notes in respect of payments on account, and an annual final fee note.  Our normal terms are for payment on presentation of the invoice.


Where you give us confidential information, we confirm that we shall at all times keep it confidential, other than as required by law  or as provided for in regulatory, ethical or other professional statements relevant to our engagement.

Conflicts of interest

We reserve the right during our engagement with you to deliver services to other clients whose interests might compete with yours or are may be adverse to yours, subject to our confidentiality clause. We confirm that we will notify you immediately should we become aware of any conflict of interest involving us and affecting the company.

Limitation of liability

Except as may be agreed in writing between ourselves and yourself any advice which we give to you is for your sole use and does not constitute advice to any third party to whom you communicate it.

We will provide professional services exercising reasonable care and skill.  However, we will not be responsible for any losses, penalties, surcharges, interest or additional tax or similar liabilities arising from the supply by you or others of incorrect or incomplete information, or from the failure by you or others to supply any appropriate information or your failure to act on our advice or respond promptly to communications from us, the tax authorities or other similar bodies.

Data Protection Act 1998

To enable us to discharge the services agreed we agree to provide to you, 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, we may obtain, use, process and disclose personal data about you.  You have a right of access, under data protection legislation, to the personal data that we hold about you.  For the purposes of the Data Protection Act 1998, the Data Controller in relation to personal data supplied about you is Joan EG Williamson.

External review

We are regulated by our governing body, the Institute of Chartered Accountants and as a result may be subject to external review by independent qualified accountants.  Accordingly our client files may be reviewed by an external reviewer who will be subject to a confidentiality agreement.

The Proceeds of Crime Act 2002, Money Laundering Regulations 2007, the Money Laundering (Amendment) Regulations 2012 and The New Money Laundering Regulations 2017

In common with all accountancy and legal practices the firm is required by the Proceeds of Crime Act 2002, Money Laundering Regulations 2007, the Money Laundering (Amendment) Regulations 2012a and The New Money Laundering Regulations 2017 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.

We are obliged to comply with the terms and conditions of the above legislation.  We will provide details if requested.

Regulatory requirements

We reserve the right to disclose our files to regulatory bodies in the exercise of their powers.

Applicable law

Each and every engagement letter issued by Findlays shall be governed by, and construed in accordance with, Scottish law.  The Courts of Scotland shall have exclusive jurisdiction in relation to any claim, dispute or difference concerning the engagement letter and any matter arising from it.  Each party irrevocably waives any right it may have to object to an action being brought in those Courts, to claim that the action has been brought in an inconvenient forum, or to claim that those Courts do not have jurisdiction.

Each provision of the Terms of Business is severable and distinct from the others and if any such provision shall in whole or in part be held to any extent to be illegal or unenforceable under any enactment or rule of law that provision or the relevant part thereof shall be deemed not to form part of the Terms of Business and the validity and enforceability of the remainder of  the Terms of Business shall not be affected, it being the parties’ intentions that every provision of the Terms of Business shall be and remain valid and enforceable to the fullest extent permitted by law.


Our Standard Terms of Business maybe updated on a periodical basis and can be viewed at www.findlay-ca.co.uk

Terms and Conditions

These are the Terms which apply to the use of the Site by you.

Use of Website on these Terms
All use of the Site is in accordance with these Terms. If you do not agree to these Terms cease use of the Site immediately. You may print and keep a copy of these Terms. They are a legal agreement between us and can only be modified with our consent. We reserve the right to change the Terms at our discretion by changing them on the Site.

Accuracy of Information and Disclaimer
We do our best to ensure all information on the Site is accurate and kept up to date; however, the information is given as general information only, and you must not use or rely on it for any other purpose. If you find any inaccurate information on the Site let us know and we will correct it, where we agree that it is inaccurate, as soon as practicable. We make no representations that information on the Site is accurate and up to date and accept no liability for any loss or damage which you may suffer as a result of any inaccuracy or incompleteness of information on the Site. Although files are virus checked, no guarantee is given that files are free from computer viruses. We reserve the right to withdraw or amend the service we provide via the Site without notice. We will not be liable if for any reason the Site is unavailable at any time or for any period.

Restrictions on Use
The Site contains copyright material, trade names and other proprietary information, including, but not limited to, text, software, photos, graphics and may in future include video, music and sound. The entire contents of the Site are protected by copyright law. We, or our licensors, own copyright and/or database right in the selection, co-ordination, arrangement and enhancement of such content, as well as in the content original to it. You may not modify, publish, transmit, participate in the transfer or sale, create derivative works, or in any way exploit, any of the content, in whole or in part except as provided in these Terms. See the copyright notice on our Site. You may download information from the Site for your own personal use only. Except as otherwise expressly permitted under copyright law, no copying, redistribution, retransmission, publication or commercial exploitation of the downloaded material will be permitted without our express permission and that of the copyright owner where we don’t own the copyright. In the event of any permitted copying, redistribution or publication of copyright material, no changes in or deletion of author attribution, trademark legend or copyright notice shall be made. You acknowledge that you do not acquire any ownership rights by downloading copyright material. We provide hypertext links to other sites that are operated by other people. Using such a link means you are leaving our Site and we take no responsibility for, and give no warranties, guarantees or representations in respect of linked sites.

Appropriate institutions are welcome to create a link to the Site with the following proviso:

  • the link must be made to the Site home page; http://www.findlay-ca.co.uk/
  • the destination of the link must correctly acknowledge Findlays
  • the administrator of Findlays website, Louise MacDougall should be informed by e-mail
  • if we request at any time that you take down the link to the Site you agree that you will take it down immediately.

Links on the Site to other websites are provided for information only. We have no control over the contents of those websites or resources. We take no responsibility for any such websites or the contents thereof, or for any loss or damage that may arise from your use of them.

Our Liability
The information on the Site is not intended to address your particular requirements. Such information does not constitute any form of advice or recommendation by us and is not intended to be relied upon by you in making (or refraining from making) any specific decisions. If you wish us to give such advice, please contact the relevant contact partner. We provide all information on this Site free of charge and we accept no liability for the information provided.

We are a distributor (and not a publisher) of content supplied by third parties and users of the Site. Any opinions, advice, statements, services, offers, or other information or content expressed or made available by third parties, including information providers, or users, are those of the authors or distributors and not of us. We do not necessarily endorse nor are we responsible for the accuracy or reliability of any opinion, advice or statement made on the Site.

Legal Jurisdiction and Dispute Resolution
Scots law shall apply to these Terms, notwithstanding the jurisdiction where you are based. You irrevocably agree that the Scottish courts shall have exclusive jurisdiction to settle any dispute which may arise out of, under, or in connection with these Terms and for those purposes irrevocably submit all disputes to the jurisdiction of the Scottish courts. The place of performance shall be Scotland. We make no warranty or guarantee that the Site or information available over it complies with laws other than Scots law.

Failure by us to enforce a right does not result in waiver of such right. If any of these Terms are held to be invalid or unenforceable by any court having authority to determine such issues, the remaining terms of this agreement will not be affected. You may not assign or transfer your rights under this agreement. We may amend these Terms at any time by posting a variation on the Site.

Privacy Policy
Please read our Privacy Policy which tells you how we use the information which you provide to us. Any and all personal information you provide will be processed in strict accordance with our Privacy Policy. By using this Website, you consent to such processing, and you warrant that all data provided by you is accurate.

Privacy Policy

Online Privacy Practices
Your right to privacy is important to us. We are keen to strike a fair balance between your personal privacy and ensuring you obtain full value from the internet and other products and services we may be able to offer to you. We are registered under the Data Protection Act 1998 to process personal data and ensure we comply with all protection the Act affords to you. Further information on the Act is on the internet at www.dataprotection.gov.uk.

In some areas of the Site, we ask you to provide information that will enable us to enhance your site visit or reply to you after your visit. This would include where you register for events, or provide feedback to us or when you complete any online questionnaire we may post on the Site from time to time. When you do so, we ask you to give us your name, e-mail address and other personal information that will be needed for these purposes. That information will be used to update our records and to provide you with the services you have asked for together with information about any of our other services that we believe might be of interest to you. Your details may also be included on our database, which is accessible by Findlays staff. None of your details will be passed to third parties for marketing purposes. If at any time, you would rather NOT receive such information and material from us, please contact by email [email protected] Furthermore, where we act for you or your business, we need to hold and use your details and information in the ordinary course of acting in these matters and for internal administrative purposes arising from the accountant/client relationship. Where applicable, we will hold these details and information for those purposes.

Other Sites
This privacy policy only covers the Site. Other links within the Site to other websites are not covered by this policy.


Our Use of Cookies
Cookies are small text files that are stored on your device, usually your computer or mobile phone, to help us provide you with a better service. Information collected through our use of cookies does not identify you as an individual and is not linked to any personal information which we may hold about you. We store this information on our own computer network. Generally, we use the following types of cookies:

Our site uses a Google analytics temporary plugin, you can find out more, by accessing the following link:


Disabling Cookies
Most internet browsers are automatically set up to accept cookies, but you can change your browser settings to block the downloading of cookies to your computer. Some features on the website will only work if cookies are enabled, so blocking cookies may result in the website not working properly or in certain features not being available to you. You can find out more about how to delete existing cookies on your computer and how to disable cookies by clicking on the following link: 



[email protected]


11 Dudhope Terrace



Tel: 01382 221511

Fax: 01382 322299


Westway Enterprise Centre

Peasiehill Road



DD11 2NJ

Tel: 01241 873853

Fax: 01241 871038

2017 © FINDLAYS. All rights reserved.