Last updated: 4 October 2026
These Terms of Service set out the rules governing the provision of services by PK Accounting Advisory Limited. Depending on the type of client and service, additional specific terms set out on this page may apply.
Service Provider Details
PK Accounting Advisory Limited
John F Kennedy Rd, Bluebell, Dublin, D12 VE06, Ireland
Tel.: 01 578 6031
Email: info@pkaccountingadvisory.ie
Website: https://www.pkaccountingadvisory.ie/
Application of the Terms and Client Status
These Terms set out the rules governing the provision of accounting, tax and business services by PK Accounting Advisory Limited. The general section applies to all services; the PAYE section and the Financial Analysis section apply to the relevant orders.
A consumer is an individual acting for purposes unrelated to their trade, business, craft or profession. Client status depends on the actual purpose of the contract and not solely on the name of the service, the issuing of an invoice or the selection of a checkbox in a form. Companies and individuals ordering a service for business purposes are generally business clients.
The specific scope, price, deadlines and duration of the engagement are set out in the offer, order confirmation or Letter of Engagement. Individually agreed terms take precedence over these Terms in relation to the specific service, subject to mandatory applicable law. They may not restrict statutory consumer rights. The Privacy Policy is a separate document governing the processing of personal data.
Scope of Services
PK Accounting Advisory Limited provides services including, in particular, bookkeeping, preparation of financial statements and accounts, Income Tax, Corporation Tax, VAT, RCT, payroll, CRO compliance, company formation, Management Accounts, financial analysis and support with matters involving the Revenue Commissioners.
PK Accounting Advisory Limited performs activities within the agreed scope. Handling one tax or one period does not automatically include other taxes, years or the client’s other obligations. Ongoing tax return services, deadline monitoring, responses to audits or enquiries, and advice relating to new transactions require inclusion in the agreed scope of services.
Statutory audits, assurance services, legal advice and regulated investment advice are not included in this offering. Where assistance from an external specialist is required, the scope and costs will be agreed separately.
Entering into a Contract and Order Confirmation
An enquiry, submission of documents or completion of a contact form does not in itself constitute acceptance of an engagement by PK Accounting Advisory Limited. A contract is entered into when the client accepts the offer and PK Accounting Advisory Limited confirms acceptance of the engagement, or at the point specified before purchase in the online ordering process. An automatic confirmation that an enquiry has been received does not constitute confirmation that the engagement has been accepted.
Before a consumer becomes bound by a contract, PK Accounting Advisory Limited provides the required information, including the scope of the service, the total price or the method used to calculate it, payment and performance terms, the duration of the contract and the applicable cancellation rights. The button completing a paid online order clearly indicates that payment is required.
After a distance contract is entered into, PK Accounting Advisory Limited provides the consumer with confirmation of the contract and the required information on a durable medium, such as in the body of an email or in an attached file, within a reasonable period after the contract is entered into and no later than before the service begins.
The confirmation includes the applicable version of these Terms and a cancellation form where a right of cancellation applies.
Standard of Performance and Obligations of PK Accounting Advisory Limited
PK Accounting Advisory Limited performs services in accordance with the contract and applicable law, using appropriate knowledge, skills and reasonable care. PK Accounting Advisory Limited takes into account material circumstances known when carrying out the engagement and explains any significant inconsistencies identified in the documentation.
PK Accounting Advisory Limited may rely on information provided by the client unless there are obvious grounds to consider it incomplete, inconsistent or inaccurate. Routine accounting or tax services do not constitute an independent audit of all underlying source data.
Advice and calculations relate to the agreed scope, the facts provided and the rules applicable to the matter. Updating completed work as a result of subsequent changes in law or changes in the client’s circumstances requires a separate engagement, unless an obligation to update arises under the contract or applicable law.
Client Obligations
The client must provide accurate, complete and up-to-date information and documents, provide any necessary explanations and inform PK Accounting Advisory Limited of changes relevant to the engagement. This includes all sources of income, transactions, liabilities, reliefs, previous returns and official correspondence relevant to the service.
The client is responsible for retaining documents supporting reported expenses and tax reliefs for the period required by law. The client should promptly forward to PK Accounting Advisory Limited any Revenue or CRO correspondence relating to the matter being handled.
The client remains responsible for their own tax and corporate obligations, the accuracy of the information provided and the payment of taxes. Using an agent does not transfer these obligations to PK Accounting Advisory Limited, but does not relieve PK Accounting Advisory Limited of responsibility for properly performing the engagement it has accepted.
PK Accounting Advisory Limited may refuse to include a relief, expense or transaction where there is insufficient basis for reporting it correctly or where the client requests action that would be unlawful.
Documents, Approval and Statutory Deadlines
The client must provide complete information, authorisations and approvals within the deadlines agreed for the engagement. Documents should be provided sufficiently in advance to allow the required returns to be prepared, reviewed and submitted before the relevant Revenue, CRO or other applicable deadline.
PK Accounting Advisory Limited will inform the client of the required deadline for providing documents for the agreed engagement. If documentation is received too late, PK Accounting Advisory Limited will inform the client of the impact this may have on the ability to complete the work on time. Simply receiving documents shortly before a deadline does not create an obligation to submit a return by that deadline.
Before submitting a return, PK Accounting Advisory Limited obtains the client’s approval or acts under a previously agreed and appropriately defined authorisation. Silence from the client does not constitute approval. Approval of a return does not release PK Accounting Advisory Limited from responsibility for its own errors.
The client is responsible for the consequences of delays, including interest, additional tax and penalties, to the extent caused by missing documents, inaccurate information, delayed responses or failure to provide the required approval on the client’s part. This does not exclude PK Accounting Advisory Limited’s responsibility for its own error, negligence or failure to meet an accepted obligation. Where multiple causes contribute to an issue, responsibility will be assessed taking into account the actual contribution of each cause.
Fees, Additional Work and Payments
The price or method of determining the price is provided before the order is placed. Prices offered to consumers include VAT and other mandatory charges. Business offers may state the net price and VAT separately, provided the amount payable is clearly stated.
Additional work requires the scope and price to be presented and the client’s approval obtained before the work begins. PK Accounting Advisory Limited does not charge an additional fee solely because the scope of the initial offer was unclear, or for correcting its own error.
The payment deadline is stated before the contract is entered into or in the accepted offer. Unless another deadline has been agreed, payment is due within 14 days of delivery of the invoice. The specific PAYE payment rules set out below also apply. An advance payment may be required where this was disclosed before the order was placed.
In the event of overdue payment, PK Accounting Advisory Limited will send a reminder and provide an appropriate period for payment before suspending work, unless there is another serious basis for suspension. PK Accounting Advisory Limited will inform the client of the potential impact of suspension on deadlines. This does not affect a consumer’s statutory right to withhold payment where provided by law.
Revenue, CRO and External Circumstances
PK Accounting Advisory Limited does not guarantee decisions by Revenue, the CRO, a bank or any other authority, the approval of every tax relief, the amount of any refund or the time taken by an authority to process a matter. Estimates may change after new information is received or an authority makes a decision.
PK Accounting Advisory Limited is not responsible for delays to the extent they are actually caused by circumstances beyond its reasonable control, including a failure of an official system or additional verification by an authority. PK Accounting Advisory Limited will take reasonable steps to minimise the effects of such events and inform the client of any material impact on the engagement. This does not exclude responsibility for its own acts or omissions or statutory consumer rights where the service is not provided.
Liability and Corrections
PK Accounting Advisory Limited is responsible for its own breach of contract and failure to exercise the required level of care in accordance with applicable law. Nothing in these Terms excludes liability that cannot lawfully be excluded or limited.
PK Accounting Advisory Limited is not responsible for losses to the extent caused by the client withholding information, providing inaccurate data, failing to disclose income or failing to follow properly communicated recommendations. PK Accounting Advisory Limited is also not responsible for tax that would have been payable regardless of whether the service was performed correctly. This does not exclude liability for additional loss resulting from an error by PK Accounting Advisory Limited.
Corrections required due to an error by PK Accounting Advisory Limited within the agreed scope will be carried out without an additional fee, without prejudice to any other rights of the client. Corrections required as a result of new information, a change in scope or previous omissions by the client may constitute an additional service, subject to agreement of the price.
Separate limitations of liability in business-to-business relationships must be expressly agreed in the Letter of Engagement. These Terms do not automatically limit liability to the amount of fees paid.
AML, Identification and Authorisations
PK Accounting Advisory Limited may require identity documents, proof of address, information about beneficial owners and other documents necessary to fulfil AML/KYC obligations. Starting or continuing a service may depend on successfully completing the required verification.
PK Accounting Advisory Limited may refuse to act or terminate the relationship where required by law or where identification obligations cannot be satisfied. In some circumstances, the law restricts the ability to disclose the reasons for a decision or information about reports made to the relevant authorities.
Tax authorisation is carried out in accordance with Revenue procedures. PK Accounting Advisory Limited does not require clients to provide private passwords for myAccount or ROS. Clients should use the appropriate agent-link request approval process.
Communication, Confidentiality and Personal Data
Documents should be provided through the agreed communication channels and in readable formats. The client should ensure that documents are sent to the correct recipient and promptly report any errors in contact details. PK Accounting Advisory Limited applies appropriate measures to protect information and restricts access to authorised persons.
Personal data is processed in accordance with GDPR, Irish data protection law and the Privacy Policy. The Privacy Policy sets out, in particular, the purposes and legal bases for processing, recipients, retention periods, any international transfers and data subject rights.
PK Accounting Advisory Limited may use service providers supporting the website, forms, payments and accounting systems, including Wix and Stripe, in accordance with the actual scope described in the Privacy Policy. Engaging a service provider does not remove PK Accounting Advisory Limited’s responsibility for obligations owed to the client.
Information may be disclosed where necessary to perform the engagement, required by law or legally justified, subject to appropriate safeguards. Where PK Accounting Advisory Limited processes data on behalf of a business client as a processor, the required separate data processing arrangements will apply.
Communication relating to an order is separate from marketing. Acceptance of these Terms or acknowledgement of the Privacy Policy does not automatically constitute consent to marketing or to all types of cookies. Documentation is retained for the period required by tax, AML and other legitimate legal requirements, in accordance with the Privacy Policy.
Terms of Services
PAYE – Tax Return and Tax Refund
This section of the Terms applies to PAYE services provided by PK Accounting Advisory Limited.
Standard Service Scope
The service covers the preparation of tax returns for the agreed tax years for individuals receiving income subject to PAYE in Ireland, based on information provided by the client and information available from Revenue. It may include the preparation of an Income Tax Return, checking available tax credits and reliefs, and eligible medical expenses, tuition fees, pension contributions, flat rate expenses and remote working relief.
Reliefs are included only where the relevant conditions are met. Completing the form does not guarantee a tax refund or any particular refund amount. The client must also disclose other income, including benefits, rental income, self-employment income, foreign income, investments and pensions, as these may affect the correct treatment of the tax return.
PAYE Fee
If the refund resulting from the ordered standard PAYE tax return is €180 or less, the fee is €0. This also applies where there is no refund or where additional tax is payable.
If the refund exceeds €180, the fee is 8.5% of the full refund amount, not only the amount above €180. There is no minimum fee. The 8.5% is the final price payable by the client; VAT is not added on top of this amount. Any VAT due is included in this fee.
Refund ⇔ Total PAYE Fee
€0 ⇔ €0
€18 ⇔ €0
€50 ⇔ €42.50
€300 ⇔ €25.50
Before the service is ordered, PK Accounting Advisory Limited confirms the tax years covered by the service. Where several years are included, the €180 threshold applies to the combined refund amount for the agreed years, and the fee is calculated based on that combined amount. Refunds from tax returns that were not ordered or refunds obtained previously without the involvement of PK Accounting Advisory Limited are not included.
Fee Basis, Payment and Subsequent Changes
The basis for the fee is the refund approved by Revenue resulting from tax returns prepared and submitted by PK Accounting Advisory Limited within the agreed scope. It does not include projected future tax savings, future changes to tax credits or other unrelated refunds.
PK Accounting Advisory Limited provides the client with the refund amount and fee calculation.
The fee is payable within 14 days of delivery of the invoice, but not earlier than after the client has received the refund. If Revenue retains the refund or offsets it against other tax liabilities, PK Accounting Advisory Limited does not treat that amount as a refund paid to the client for the purposes of this fee; different arrangements require separate agreement before the service is ordered.
If Revenue subsequently changes the refund relating to the relevant tax return, PK Accounting Advisory Limited recalculates the fee based on the revised amount and the €180 threshold and adjusts the account accordingly.
Any overpaid fee will be refunded without undue delay. Additional work resulting from new information provided by the client may be charged separately, but this does not justify retaining a fee based on a refund that has subsequently been withdrawn. Corrections resulting from an error by PK Accounting Advisory Limited are provided free of charge.
PAYE refunds are paid directly to the taxpayer in accordance with Revenue procedures. PK Accounting Advisory Limited does not receive refunds into its own account for the purpose of deducting its fee.
The client is responsible for ensuring that their bank details held by Revenue are correct.
Additional PAYE Services
The standard tax return does not automatically include extensive correspondence with Revenue, reviews, interventions, appeals, corrections to previous tax returns outside the agreed scope, outstanding tax returns, or matters involving rental income, self-employment, Capital Gains Tax or complex foreign income.
Changes to personal details, family status or other information held by Revenue may also constitute a separate engagement. The price and scope of any additional paid service must be approved by the client in advance. PK Accounting Advisory Limited does not charge an additional fee for correcting its own error or for work already included within the standard engagement.
PAYE Completion and Termination
Completion of the service requires sufficient information to prepare the tax return, the necessary authorisations and required approvals.
PK Accounting Advisory Limited will provide an estimated timeframe. The time taken by PK Accounting Advisory Limited to carry out the work should be distinguished from the time taken by Revenue to process the matter and issue the refund.
The client may remove the agent from their Revenue record. Removing the agent does not automatically cancel separately ordered work; the client should inform PK Accounting Advisory Limited if they wish to terminate the engagement. Amounts remain payable for services properly performed before termination, subject to any applicable right of cancellation, the fee rules and statutory consumer protections.
If the client withdraws from the standard PAYE service before the tax return has been submitted, PK Accounting Advisory Limited will not charge a fee based on an anticipated refund and will not apply a substitute hourly fee. Separately approved additional work will be charged in accordance with its agreed terms and applicable law.
Financial Analysis – Terms
This section of the Terms applies to financial analysis services provided by PK Accounting Advisory Limited.
Subject and Scope
Financial Analysis is a separate service relating to the client’s financial data and the purpose specified in the order. The standard analysis includes a comparison of two provided periods and an assessment of revenue, costs, profitability, margins, liquidity, debt and basic financial ratios to the extent permitted by the agreed data. Cash flow and working capital analysis depends on the availability of appropriate information.
PK Accounting Advisory Limited confirms the scope before accepting the engagement. If the available data does not allow the agreed scope to be completed, PK Accounting Advisory Limited will agree with the client on completing the documentation, changing the scope and any applicable price, or ending and settling the engagement. A lack of data does not entitle PK Accounting Advisory Limited to unilaterally provide a materially limited analysis at the full price.
Documents and Order
The client provides contact details and entity information, the purpose of the analysis, a description of the business and financial data covering at least two periods. Documentation may include Profit & Loss, Balance Sheet, Trial Balance, cash flow statements and additional explanations.
PK Accounting Advisory Limited may request information necessary to carry out the analysis properly. If information is missing, the client will be informed that work is being put on hold and of the impact this may have on the timeframe. Before placing the order, the client receives the scope, full price, estimated timeframe, cancellation terms and these Terms.
Price and Payment
The price of the standard analysis is €369 gross, consisting of €300 net and €69 VAT at a rate of 23%. The online order is paid through Stripe via Wix Checkout. The full price is displayed before the payment is confirmed.
Additional work requires a separate quotation and the client’s approval. Receipt of an advance payment does not remove any right of cancellation or other statutory consumer rights.
Completion Time and Delivery Format
The standard estimated timeframe is up to 10 business days from receipt of complete data, agreement of the scope and receipt of the required payment. If the client is a consumer, starting the service during the cancellation period requires the conditions set out in Section 14 to be met.
Unless a separate binding date has been confirmed, the 10-day timeframe is an estimate. PK Accounting Advisory Limited will perform the service within a reasonable time and inform the client of any material changes to the timeframe.
Any agreed binding deadline and consumer rights in the event of delay remain applicable.
Any expansion of the scope requires agreement on its impact on the completion time.
The report is delivered by email in PDF format unless another format has been agreed. The standard price includes explanations directly relating to the prepared report. New scenarios, additional models and analysis of further documents require a separate order.
Nature of the Analysis and Forecasts
The analysis is provided for informational and business purposes. It does not constitute a statutory audit, assurance engagement, due diligence, independent verification of data, business valuation, legal advice or regulated investment advice.
It is not a service designed to detect fraud, embezzlement, all accounting errors or undisclosed liabilities. This does not relieve PK Accounting Advisory Limited of the obligation to explain obvious material inconsistencies identified while carrying out the agreed scope or of any obligations arising under applicable law.
Forecasts and scenarios are based on specified assumptions and data available when the analysis is prepared. Actual results may differ. PK Accounting Advisory Limited does not guarantee profit, revenue, savings, obtaining credit or any other outcome. The client makes their own business decisions while retaining any rights arising from defective performance of the analysis.
Exclusions from the Standard Scope
The standard price does not include a business plan, valuation, due diligence, extensive multi-year forecasts, detailed cash flow forecasts, documentation specifically prepared for a bank or investor, additional financial models or further analysis of new periods. Ordering any such work requires agreement on the scope, price and timeframe.
Report, Third Parties and Updates
The report is prepared for the client and the agreed purpose. The client may use it for their own purposes and share it with their advisers and authorities where necessary or required by law. The client should not present the report as an audit or remove qualifications and assumptions in a way that changes their meaning.
Any acceptance of liability by PK Accounting Advisory Limited towards a bank, investor or other third party requires prior written agreement. Merely sharing the report does not create such an obligation, to the extent permitted by law.
The report relates to the specified data and period. Updating the report after receiving new information or following a change in the client’s circumstances requires a separate engagement. Corrections of errors made by PK Accounting Advisory Limited remain free of charge.
Liability and Cancellation of the Analysis
PK Accounting Advisory Limited is not responsible for incorrect conclusions to the extent caused by inaccurate, incomplete or outdated client data where PK Accounting Advisory Limited could not reasonably have been expected to identify the inaccuracies when exercising the required level of care. It does not guarantee decisions by banks or the future position of the business. The general liability provisions and all statutory consumer rights apply.
A consumer who cancels before the service begins within the statutory cancellation period will receive a full refund. After the service has started, a proportionate charge may apply only where the requirements of Section 14 have been met. Where cancellation takes place outside that period, or by a business client, Section 15 applies unless appropriate business terms have been agreed separately.
Final Provisions
The following provisions apply, as appropriate, to PAYE services, financial analysis and other services covered by these Terms.
Suspension and Termination of the Engagement
The Client may terminate the engagement by notifying PK Accounting Advisory Limited, for example by email. For ongoing business services, the notice period expressly agreed in the Letter of Engagement shall apply. This does not limit the consumer’s statutory right of withdrawal or the right to terminate the contract due to improper performance.
PK Accounting Advisory Limited may suspend or terminate the engagement for a justified reason, in particular due to significant outstanding payments, failure to provide documents, repeated lack of cooperation, knowingly providing false information, a conflict of interest, failure to meet AML/KYC requirements, a request to act unlawfully, or abusive or threatening behaviour towards employees. Loss of trust must be based on specific circumstances that are relevant to the proper provision of the service.
Where reasonably possible, PK Accounting Advisory Limited shall identify the issue, allow an appropriate period for it to be remedied and provide notice sufficient to allow the Client to arrange further service. Immediate termination is permitted in serious cases justified by law, safety concerns, a conflict of interest or the nature of the breach. PK Accounting Advisory Limited shall take known urgent deadlines into account and take reasonable steps to limit potential harm, where permitted by law.
Following termination, PK Accounting Advisory Limited shall provide an account of properly performed and ordered work. Any unused advance payment shall be refunded after amounts due have been settled in accordance with the contract and applicable law. There shall be no automatic forfeiture of the entire advance payment.
PK Accounting Advisory Limited shall provide the Client with the Client’s documents and information concerning the status of matters undertaken, to the extent permitted by law. PK Accounting Advisory Limited’s internal working materials do not automatically constitute Client documents. Additional work required as part of the transfer of matters shall require prior agreement of the applicable fee; this does not apply to actions that PK Accounting Advisory Limited is legally required to perform without additional remuneration.
The Client remains responsible for any further obligations and deadlines following termination of the engagement. PK Accounting Advisory Limited does not monitor deadlines falling after the termination date unless this has been agreed in writing. Termination of the engagement does not affect liability for actions taken before termination, confidentiality obligations or any legally required document retention.
Statutory Consumer Right of Withdrawal
A consumer entering into a contract for services at a distance, including online, by email or by telephone, or away from the trader’s premises, generally has 14 days to withdraw from the contract without giving a reason, calculated from the date on which the contract is entered into. In certain cases involving contracts concluded during an unsolicited visit to the consumer’s home or during a sales excursion, the law provides for a 30-day period. Where the required information concerning the right of withdrawal has not been properly provided, the withdrawal period may be extended as provided by law.
To exercise the right of withdrawal, the consumer must provide PK Accounting Advisory Limited with a clear statement, for example by email to info@pkaccountingadvisory.ie or by post to the address specified in Section 1. The consumer may use the withdrawal form at the end of this document, but this is not mandatory. To meet the withdrawal deadline, it is sufficient to send the statement before the applicable period expires.
PK Accounting Advisory Limited shall reimburse any amounts due without undue delay and no later than 14 days from receipt of the withdrawal statement, using the same means of payment unless the consumer expressly agrees to another method at no additional cost. Any settlement relating to a service that has already commenced shall be carried out solely in accordance with the provisions below and applicable law.
PK Accounting Advisory Limited shall commence a chargeable service before the expiry of the withdrawal period only after receiving the consumer’s express request to do so on a durable medium. Separate confirmation shall also be obtained that the consumer understands that the right of withdrawal will be lost once the service has been fully performed. Acceptance of these Terms alone does not replace these statements.
Where a consumer validly withdraws after the service has commenced but before it has been fully performed, following an express request from the consumer and receipt of the required information, the consumer shall be required to pay only a proportionate amount for the part of the service actually performed. The amount shall be calculated in proportion to the entire agreed service; where the total price is excessive, the market value of the part performed shall apply. PK Accounting Advisory Limited shall provide the basis for the calculation. No automatic cancellation fee or full commission shall be charged solely because work has commenced.
The consumer shall not be required to pay for a service that has commenced in circumstances where the law prohibits such charges, in particular where the required request or information was not provided. The right to withdraw from a paid service expires upon full performance only where the statutory requirements concerning prior express consent and confirmation of the loss of the right of withdrawal have been satisfied. This does not affect rights arising from defective performance.
Cancellation Outside the Statutory Withdrawal Period
The Client may request cancellation of the unperformed part of an order. If work has not yet commenced, PK Accounting Advisory Limited shall refund the advance payment. If work has commenced, PK Accounting Advisory Limited shall settle the properly performed part based on the agreed price and the actual scope of work, without charging the same remuneration twice. No penalty shall be charged for cancellation solely on the basis of these Terms.
Business engagements may be governed by other expressly agreed notice periods or termination cost arrangements. Statutory consumer rights and the specific PAYE provisions set out above shall take precedence.
Complaints and Consumer Rights
Complaints may be submitted to info@pkaccountingadvisory.ie or to the address of PK Accounting Advisory Limited. The Client should provide information enabling the matter to be identified, the service concerned, a description of the issue and the requested resolution. The absence of a specific complaint form shall not constitute grounds for refusing to consider a complaint.
PK Accounting Advisory Limited shall consider the complaint without undue delay and inform the Client of the proposed resolution or of any need for additional information. Submitting a complaint to PK Accounting Advisory Limited is not a condition for exercising statutory remedies and does not shorten any applicable limitation periods for pursuing claims.
Where a service does not conform to the contract, a consumer is entitled to the remedies provided under the Consumer Rights Act 2022, including, depending on the circumstances and applicable statutory requirements, bringing the service into conformity at no additional cost, a price reduction, termination of the contract, reimbursement of amounts due and the right to withhold an appropriate payment. This does not exclude any other remedies available under law.
Nothing in these Terms excludes or limits any consumer rights that cannot lawfully be excluded. A consumer may seek assistance from the appropriate authorities and courts, including the available small claims procedure where the matter meets its requirements.
Governing Law and Updates
These Terms and the contract shall be governed by the laws of Ireland. In the case of a consumer, this choice shall not deprive the consumer of protection afforded by mandatory provisions applicable to their circumstances or of any rights relating to jurisdiction.
A new version of these Terms shall apply to new contracts entered into after the new version has been made available. It shall not automatically change the price or terms of an existing engagement. Any amendment to an existing contract must have an appropriate legal basis or be agreed with the Client. The invalidity or unenforceability of an individual provision shall not deprive a consumer of their rights and shall not automatically invalidate the remaining provisions.