Terms & Conditions
The terms that govern engagements with LQ Services, and how we work with the documents and data you send us.
Last updated 10 JAN 2026
Acceptance of these terms
These terms govern your use of this website and any engagement with LQ Services for financial statement preparation. By instructing us on an engagement, you agree to them.
What we do — and what we do not
We prepare annual and interim financial statements, periodic reports, prospectuses and KIIDs under IFRS, US GAAP, Lux GAAP, UK GAAP and other local GAAPs. We prepare the documents; we do not audit them. Nothing we produce is an audit opinion, an assurance report, tax advice or legal advice.
Engagement and scope
Every engagement is confirmed in writing before work begins, covering the entity, the reporting standard, the deadline and the fee. Work falling outside that written scope is treated as a new engagement and quoted separately.
Your responsibilities
You remain responsible for the completeness and accuracy of the underlying accounting records, and for approving any document we prepare before it is filed or issued. We work from the data you supply and do not independently verify it.
Fees and payment
Fees are agreed per engagement in advance. Invoices are payable within the period stated on the invoice. Where an account falls overdue we may pause work after giving you notice.
Confidentiality
An NDA is signed before any data is received, on every engagement, without you having to ask for one. Your information is shared only with the people working on your engagement, or where disclosure is required by law.
Data handling and security
Files are exchanged by encrypted transfer rather than as email attachments, and access is limited to the people assigned to your engagement. Our Privacy Policy sets out how personal data is handled in more detail.
Intellectual property
Deliverables prepared for you become yours once the engagement is paid. The templates, working papers, checklists and methodology used to produce them remain ours.
Limitation of liability
Our liability in connection with an engagement is limited to the fees paid for that engagement, except where liability cannot be limited by law. We are not liable for indirect or consequential loss, including lost profit or lost opportunity.
Termination
Either party may end an engagement by notice in writing. You remain liable for work properly performed up to that point, and we will return your records promptly.
Governing law
These terms are governed by the laws of the State of Delaware, United States. The courts of Delaware have exclusive jurisdiction over any dispute arising from them.
Contact
Questions about these terms can be sent through our contact page, or by post to 8 The Green, Suite R, Dover, DE 19901, United States.
