Payment terms are strictly 30 days.

All clients agree to allow Nicholas and Walters Limited to contact third parties for information where appropriate. We will keep all information confidential, subject to legal and regulatory requirements.

Clients will not hold Nicholas and Walters Ltd, directors or staff, responsible, to the fullest extent permitted by law, for any loss suffered by you arising from any misrepresentation (intentional or unintentional) supplied to us orally or in writing. Nor will clients bring any claim in connection with services provided to you  against the firms directors or staff personally.

Our work is undertaken solely to our clients should not be made available to third parties without written permission, unless there is a legal or regulatory requirement  and we do not accept or assume responsibility to third parties for any aspect of our professional services or work that is made available to them.

Should you disagree with any points in this leaflet, please let the directors know in writing.

The code of ethics which the firm is subject to is the Institute of Chartered Accountants in England and Wales which can be found at, available in English.

If we become aware of any conflict of interest, either between two or more of our clients, or in the provision of multiple services to a single client, we will take such steps as are necessary to deal with such conflict. In resolving the conflict, we would be guided by the code of Ethics of the Institute of Chartered Accountants in England and Wales which can be viewed at, Code of ethics section 220.

If you are unhappy with the service provided, you should make a complaint in writing to the directors of the firm named above. It is the intention of the firm to respond to complaints as quickly as possible and every effort will be made to come to a satisfactory solution. If you are not satisfaction with this response, you may take the matter to the ICAEW.


The firm aims to be as transparent as possible regarding pricing. In determining the price of a service, hourly charging will apply unless a price cap has been previously agreed, our latest charge out rates are available upon request.

Should it become apparent that any complexities or significant additional work will be required, we will contact you to discuss the possibilities of resolving any issues or additional work.

Any third party costs incurred will be in addition to our standard charging (you will be notified before we undertake any third party transactions on your behalf).

In accordance with the disclosure requirements of the provision of Services Regulations 2009, our professional indemnity insurer is Hiscox, of Hiscox House, Sheepen Place, Colchester, Essex, CO3 3XL. 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.