1.1 By use of this site you agree to be bound by the terms and conditions of this agreement.
1.2 Mercia Group Ltd makes every effort to allow uninterrupted access to the website, but access to the website may be suspended, restricted or terminated at any time.
1.3 Mercia Group Ltd reserve the right to change, modify, substitute or remove without notice any information on the web site at any time.
1.4 This web site is best viewed with Chrome, Safari, Firefox or alternatively Microsoft Internet Explorer 9 or above. Files marked with the PDF logo or using the '.pdf' extension require the free Adobe Acrobat Reader.
2.1 Mercia Group’s publications, documentation, manuals, courses, brochures, surveys and all other literature and information is © Copyright Mercia Group Limited all rights reserved.
2.2 No part of Mercia Group’s publications, documentation, manuals, courses, brochures, surveys or any other literature or information we supply to you may be reproduced or transmitted in any form or by any means, or stored in any retrieval system of any nature without prior written permission, except for permitted fair dealing under the Copyright, Designs and Patents Act 1988, or in accordance with the terms of a licence issued by the Copyright Licensing Agency in respect of photocopying and/or reprographic reproduction.
2.3 No part of Mercia Group’s website may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise without prior written permission. None of the rights or benefits arising from membership of Mercia Group, purchase of a Mercia Group membership or from any other relationship with Merci Group may be transferred to any other firm without prior written permission.
2.4 Application for permission to reproduce extracts from Mercia Group’s published works, documentation, courses, brochures, surveys, website or any other literature or information shall be made to Mercia Group Limited.
2.5 In all cases, full acknowledgement to author, publisher and source must be given.
2.6 Similarly where the copyright in course documentation is owned by a third party, such as an external lecturer, we can only provide course documentation with that third party’s explicit permission.
2.7 Copyright is waived in respect of Merica Group’s online manuals and related specimen documentation purchased under licence by firms when used within the offices of the purchasing firm under these terms, as specified. The waiver is restricted to use solely within purchasing firms (not groups of firms) and not outside this.
2.8 Whilst every effort has been made to ensure accuracy, neither Mercia Group, the author nor the publisher can accept any responsibility for any errors contained in their publications, documentation, courses, brochures, surveys, website or any other literature or information.
2.9 Neither Mercia Group, the author nor the publisher can accept any responsibility for loss occasioned to any person acting or refraining from action as a result of any material in their publications documentation, courses, brochures, surveys, website or any other literature or information.
2.10 In various courses and publications we may quote and / or refer to a range of regulations, standards, statutes and other regulatory material. Any extracts from Auditing Standards, Practice Notes, APB Bulletins and Accounting Standards (as indicated in the notes) are © Financial Reporting Council Ltd (FRC). Adapted and reproduced with the kind permission of the Financial Reporting Council. All rights reserved. For further information, please visit www.frc.org.uk or call +44 (0)20 7492 2300. Any extracts from HMRC guidance, including material from their website, is © Crown copyright 2019, adapted and reproduced with the kind permission of HMRC. Any complete HMRC documents and forms used in these notes are reproduced under the terms of the Click-Use Licence. The copyright for any material belonging to the ICAEW or ACCA is retained by them. Adapted and reproduced with the kind permission of the relevant professional body.
2.11 The copying and use of the Mercia Group Ltd logo, and other Mercia Group Ltd related logos, is not permitted without prior approval of Mercia Group Ltd. Permission requests should be directed to the Marketing Department, Mercia Group Ltd. Please inform us who you are, the organisation you represent and how and why you wish to use the logo. Please include your contact details.
3.1 For access to certain areas of the web site you have to register with Mercia Group Ltd. Once registered you are issued a user name and password. The user name and password are personal to you and are not transferable.
3.2 Your user name and password are methods used by Mercia Group Ltd to identify you and so are extremely important. You are responsible for any information posted on the web site by anyone using your user name and password and any payments due for products and services accessed through the web site by anyone using your username and password. Any breach of security of the user name and password should be notified to Mercia Group Ltd immediately.
3.3 You may not adapt or circumvent the systems in place in connection with the web site to access the web site other than through normal operations.
3.4 Whilst every endeavour is made to ensure access to the Mercia Group website is continuous, occasionally (due to technical faults outside Mercia Group’s control, or necessary upgrades to improve the user experience) the website may be taken offline. In all circumstances, Mercia Group aims to keep such downtime to a minimum and therefore will not issue refunds to any clients who need to access online manuals and courses they have purchased, or who need to access their Mercia Group account and are unable to do so.
4.1 Mercia Group Ltd monitors all site traffic but only to the extent appropriate to help us achieve our goal of providing a site that meets or exceeds the needs of our customers. It does not collect individual user details unless a user voluntary submits such information. Mercia Group Ltd does not share that information with outside sources, and is committed to keeping such information confidential.
6.1 Mercia Group Ltd makes every effort to check and test material at all stages of production. It is always wise for users to run an anti virus program on all material downloaded from the Internet.
6.2 Mercia Group Ltd cannot accept any responsibility for any loss, disruption or damage to you data or computer system which may occur whilst using or down-loading material from the Mercia Group Ltd web site.
7.1 A reciprocal link means there is a link from one web site to another and vice versa. Mercia Group Ltd web site may provide some reciprocal links. It is Mercia Group Ltd policy to obtain permission to link to other web sites. Mercia Group Ltd is not responsible for the contents or reliability of the linked web site and does not necessarily endorse the views expressed within them. Listing should not be taken as endorsement of any kind. Mercia Group Ltd cannot guarantee that these links will work at all times. Mercia Group Ltd has no control over the availability of the linked pages.
8.1 Mercia Group Ltd may terminate your access to the web site and the services within it without prior notice for breach of any of the listed terms and conditions. Access will also be terminated if payment is not received within ten working days of the sixty-day letter being issued for outstanding goods and services.
8.2 Mercia Group Ltd may also terminate your access to the web site without prior notice to you where:
8.3 You may terminate your use of the service at any time by giving Mercia Group Ltd notice of termination. You may give notice by email or in writing.
9.1 Every effort is made to ensure that prices shown on the Website are accurate at the time you place your order. If an error is found, we will inform you as soon as possible and offer you the option of reconfirming your order at the correct price or cancelling your order. If you cancel, we will refund you for any sum that has been paid by you or debited from your credit card for the goods.
10.1 Eligible clients can apply to join the Mercia Group Professional Indemnity Insurance (PII) scheme run by Brunel PI.
10.2 To be eligible to apply to join the scheme, a firm must subscribe to a minimum of one consultancy days per year, have attended at least one course in the year or be a current subscriber to a manual from Mercia.
10.3 Applications to join the scheme must be submitted to Brunel PI, either directly or using the email address firstname.lastname@example.org.
10.4 Eligibility to apply does not guarantee your acceptance on the scheme by either Brunel PI or the underwriter.
10.5 Payment for Professional Indemnity Insurance is made directly to Brunel PI under their Terms and Conditions.
10.7 In some circumstances, including when we introduce you to a company for Professional Indemnity Insurance, commissions or other benefits may become payable to us in respect of transactions.
10.8 You consent to such commission or other benefits being retained by us without our being liable to account to you for any such amounts.
11.1 The following standard terms of business apply to all engagements accepted by Mercia Group. All work carried out is subject to these terms except where changes are expressly agreed in writing.
11.2 In accordance with the disclosure requirements of the Provision of Services Regulations 2009, our professional indemnity insurer is HCC International Insurance Company PLC, of 35 Seething Lane, London EC3N 4AH. The territorial coverage is worldwide.
11.3 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.
11.4 Our fees and terms of payment will be agreed in advance.
11.5 Invoices are payable in full (including disbursements) in accordance with the terms set out on the invoice. If you do not accept that an invoiced fee is fair and reasonable then you must notify us within 21 days of receipt, failing which you will be deemed to have accepted that payment is due.
11.6 We reserve the right to charge interest on overdue accounts at the current rate under the Late Payment of Commercial Debts (Interest) Act 1998. We also reserve the right to terminate our engagement and cease acting if payment of any fees billed is unduly delayed. We accept settlement of fees by certain credit cards.
11.7 During the course of our work for you, we may receive documents, records and other information from you in either electronic or paper form. We undertake to return any original paper documents, other than correspondence sent for our attention, within a month of the assignment being completed. Any copies of electronic working papers provided to us will be deleted from our secure portal.
11.8 Whilst certain documents, records and other information may legally belong to you, unless you tell us not to we intend to destroy any such information that we store, in either electronic or paper form, which is more than seven years old, other than information which we consider to be of continuing significance. If you require retention or return of any documents, records and other information, you must notify us of that fact in writing.
11.9 We reserve the right during our engagement with you to deliver services to other clients whose interests might compete with yours or are or may be adverse to yours, but only in accordance with our Confidentiality policy, as below. We confirm that we will notify you immediately should we become aware of any conflict of interest involving us and affecting you unless we are unable to do so because of our confidentiality obligations. We have safeguards that can be implemented to protect the interests of different clients if a conflict arises. Where conflicts are identified which cannot be managed in a way that protects your interests then we regret that we will be unable to provide further services.
11.10 If a conflict of interest should arise, 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 the conflict. In resolving the conflict, we will be guided by the Code of Ethics of the Institute of Chartered Accountants in England and Wales.
11.11 We confirm that, where you give us confidential information, we shall at all times keep it confidential, except as required by law or as provided for in regulatory, ethical or other professional statements relevant to our engagement.
11.12 We may, on occasions, subcontract work on your affairs to other professionals. The subcontractors will be bound by our client confidentiality terms.
11.13 If at any time you would like to discuss with us how our service to you could be improved, you are dissatisfied with the service you are receiving or you have questions or complaints about any of our services or products then please let us know by contacting our Head Office and speaking to David Norris.
11.14 We undertake to look carefully and promptly into any complaint and 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 in England and Wales.
11.15 In order for us to provide you with a high quality service on an ongoing basis it is essential that you: provide us with relevant records and information when requested; reply to correspondence in a timely manner; and otherwise follow the terms of the agreement between us set out in this Standard Terms of Business and other Terms and Conditions, and associated engagement letter or contract. We therefore reserve the right to cancel the engagement between us with immediate effect in the event of:
In addition, the engagement between us may be terminated for any reason in accordance with the terms of the appropriate contract or engagement letter.
11.16 The engagement between us is governed by, and construed in accordance with, English law. The Courts of England will have exclusive jurisdiction in relation to any claim, dispute or difference arising. Each party irrevocably waives any right it may have to object to any action being brought in those courts, to claim that the action has been brought in an inappropriate forum, or to claim that those courts do not have jurisdiction.
11.17 If any provision in this Standard Terms of Business or any associated engagement letter or contract, or its application, are found to be invalid, illegal or otherwise unenforceable in any respect and for whatever reason, then that provision will be deemed not to form part of the contract. The validity, legality or enforceability of any other provisions shall not in any way be affected or impaired.
11.18 In the event of any conflict between these Terms of Business and any associated engagement letter or contract, the relevant provision in the engagement letter or contract will take precedence.
11.19 We will not accept responsibility if you act on advice previously given by us without first confirming with us that the advice is still valid in light of any change in the law or your circumstances.
11.20 We will accept no liability for losses arising from changes in the law or the interpretation thereof that occur after the date on which the advice is given.
11.21 Unless you instruct us otherwise we may, where appropriate, communicate with you and with third parties via email or by other electronic means. However, internet communications are capable of data corruption and therefore we do not accept any responsibility for changes made to such communications after their despatch. It may therefore be inappropriate to rely on advice contained in an e-mail without obtaining written confirmation of it. We do not accept responsibility for any errors or problems that may arise through the use of internet communication and all risks connected with sending commercially sensitive information relating to your business are borne by you. If you do not agree to accept this risk, you should notify us in writing that e-mail is not an acceptable means of communication.
11.22 Whilst Mercia Group maintains strong anti-virus protection, it is the responsibility of the recipient to carry out a virus check on any documents and emails received.
11.23 This clause sets out the responsibilities of Mercia Group (‘the Provider’), and the Customer in relation to the General Data Protection Regulation and any other applicable data protection law (Data Protection Law). Any terms or words defined in Data Protection Law and used in this clause relating to personal data shall have the meaning set out in Data Protection Law. Where the Provider processes any personal data in relation to services or products covers by these Terms and Conditions, it does so as a data controller on its own behalf (including in order to comply with its obligations and exercise its rights under this agreement), and shall comply with Data Protection Law in respect of such processing. Where the Customer provides any personal data in relation to this agreement, it warrants that it does so in compliance with Data Protection Law and that the Provider may, under Data Protection Law, process such data as required or anticipated by this agreement, and the Customer shall be responsible for any costs, losses or expenses the Provider incurs or suffers as a result of breach of such warranty.
11.25 Persons who are not party to the contract between us shall have no rights under the Contracts (Rights of Third Parties) Act 1999 to enforce any aspect of our contract or Terms and Conditions. This clause does not affect any right or remedy of any person which exists or is available otherwise than pursuant to that Act.
11.26 The advice we give you is for your sole use and is confidential to you and will not constitute advice to any third party to whom you may communicate it. We accept no responsibility to third parties for any aspect of our professional services or work that is made available to them.
11.27 In common with all accountancy and legal practices, we are required by the Proceeds of Crime Act 2002 and the Money Laundering Regulations 2017 to:
11.28 Except where the information is received in privileged circumstances, we are obliged by law to report any instances of money laundering to NCA without your knowledge or consent. In consequence, neither the firm’s directors nor staff may enter into any correspondence or discussions with you regarding such matters.
11.29 We are not required to undertake work for the sole purpose of identifying suspicions of money laundering. We shall fulfil our obligations under the Proceeds of Crime Act 2002 in accordance with the guidance published by the Consultative Committee of Accountancy Bodies.
11.30 We may use electronic checks as part of our identification procedures. We confirm that these electronic checks are not credit checks.
12.1 In this section the terms “you” and “your” refer to the firm that has entered into any contract for services with Mercia Group.
12.2 Nothing in this agreement shall limit or exclude Mercia Group’s liability for:
12.3 We will provide our services with reasonable care and skill. However, no liability is accepted for advice given to you verbally that is not subsequently confirmed in writing. If you wish to place reliance on advice you should request confirmation of that advice in writing.
12.4 Our consultancy reports are prepared solely for the confidential use of the firm to which they are addressed and solely for the purpose of assisting that firm in meeting its obligations under the applicable regulations. Reports are released to you on the basis that they shall not be copied, referred to or disclosed, in whole or in part save as set out below in respect of your regulator, without our prior written consent. Without assuming or accepting any responsibility or liability in respect of the use of any report by any party other than you, we acknowledge that you may be required by law to disclose a report to a regulator demonstrating a statutory right to see it.
12.5 By using our services you agree that you will not bring any claim against any of our directors or staff personally in connection with the services we provide to you.
12.6 Mercia Group shall not be liable, whether in contract, tort (including negligence), for breach of statutory duty, or otherwise, arising under or in connection with this agreement for:
12.7 Subject to the paragraph above, by using our services you agree that the maximum aggregate liability to you of Mercia Group (including any other company in its group from time to time), as set out below, applies to any and all claims made on any basis arising under or in connection with your agreement with Mercia Group and therefore includes any claims in respect of breaches of contract, tort (including negligence), statutory duty or otherwise and shall also include interest and all legal costs and disbursements.
12.8 In respect of technical queries, if the time taken to deal with your query (as indicated on the emailed response) is:
12.9 If the written response does not specify the time taken then for the purpose of this limitation of liability only it is deemed to be one hour or more.
12.10 In respect of consultancy visits, the limitations are:
12.11 In respect of any other goods or services supplied to you (outside of technical queries and consultancy visits) then the limitation of liability is £200,000 per claim.
12.12 If you believe that the particular circumstances of a technical query or consultancy visit is such that the limits set out above are unreasonable then please notify us in advance for consultancy visits or within two working days of receiving the written response to a technical query. We will consider, acting reasonably, a revised limitation of liability in respect of that work. This would also alert us to the need to implement additional procedures to mitigate the increased risk, which may result in an increase in the fee charged.
12.13 A person who is not party to this agreement shall not have any rights to enforce its terms.
12.14 The terms implied by section 3 to 5 of the Supply of Goods and Services Act 1982 are, the fullest extent permitted by law, excluded from this agreement.
12.15 You are not permitted to use Mercia Group’s name in any statement or document that you may issue to your clients or otherwise unless our prior written consent has been obtained.
12.16 In the course of our providing services to you, we may provide advice or reports or other work in draft or interim form or orally. However, final written work will always prevail over any draft, interim or oral statements. Where you request it, we will provide you with written confirmation of matters stated orally.
Writing: Mercia Group Ltd, Grove Park, 2 Thorpe Way, Enderby, Leicester, Leicestershire LE19 1SU
1.1 All face-to-face courses, Mercia Live virtual classrooms and on-demand recorded webinars must be booked in advance. You are advised to book early for courses held in venues, as places are limited and bookings are taken on a strictly first come, first served basis. We reserve the right to enforce capacities at venues to ensure the health and wellbeing of all delegates and the Mercia team. You will be sent an invoice by email for your course fees and VAT, unless covered by membership. Our payment terms are 30 days.
1.2 We will send you a confirmation of your booking advising you of the date, time and (for face-to-face courses) the location of the course. If you have not received confirmation within 10 days of making your booking, please call us on 0330 058 7141.
1.3 Joining instructions for face-to-face and Mercia Live courses will be sent by email to your chosen contact seven days before the date of the course. These will include venue directions or link to the live webinar (whichever is relevant) and should be forwarded on to those attending the course. Joining instructions for on-demand recordings will be sent to advise that the course is available in your Mercia Account area. Should you wish for joining instructions to be emailed directly to course delegates as well, please let us know.
2.1 Mercia reserve the right to change the format of an advertised face to face or Mercia Live event at any point, for any reason. If we need to cancel a public course or a live webinar, delegates will be notified of the cancellation as soon as possible prior to the date of the course, except in exceptional circumstances such as the illness of the lecturer. However, Mercia reserves the right to cancel, or make changes to, any event shown without prior notice.
2.2 In the event of our cancelling or postponing a course or workshop, our liability will be limited to a full refund of the amount paid used for the course.
2.3 If you are unable to attend a course, your cancellation must be made via an email with a read receipt. Refunds will be subject to a 20% administrative charge of the cash value of the course. No refunds are given for cancellations made within 14 days of a course.
2.4 If you wish to transfer and attend an alternative date, nine days’ notice must be given via an email with a read receipt. When shorter notice is given, Mercia reserves the right to charge a £25 administrative fee or refuse the request. See also our Non-attendance and Fair Usage Policy.
2.5 Once an On-Demand recording has been made available cancellations will not be accepted.
3.1 We will continue to monitor the government guidance related to Covid-19 closely and will maintain appropriate measures to help to keep delegates and our Mercia team safe.
3.2 Course documentation is only provided to those who book to attend the event concerned. Printed copies of notes are not supplied at the event however a digital copy will be provided in the joining instructions in advance of the course. Where the course is presented by a Mercia lecturer, copies of the course notes can be purchased without booking on the course.
4.1 All individuals attending the session must be booked on the event. Firms allowing team members to watch a Mercia Live event or On-Demand recording without booking are breaching Mercia’s Terms and Conditions.
4.2 Course documentation is only provided to those who book to view the course concerned.
4.3 Printed copies of notes are not supplied for either live events or recorded webinars. A digital copy of the notes for Mercia Live CPD courses will be provided in the joining instructions, along with the link to the course, which are sent seven days prior. Notes for on-demand recordings can be downloaded from the course within your Mercia Account.
4.4 Members may only book Mercia Live courses which run in their membership period free of charge.
4.5 Members are given access to the full library of current on-demand recordings during their membership period. Non-members who purchase an on-demand recording have access to the webinar for 12 months from date of release.
4.6 The content of recorded on-demand training is the content as at the time of recording and neither Mercia nor its presenters are liable for any errors or omissions in that content. Mercia reserves the right to remove webinars that, for whatever reason, are deemed to be no longer up-to-date.
5.1 In 2014, the ICAEW became a supervisory body for the reserved legal work of probate and estate administration. Initially, only ICAEW members could apply for authorisation; this was opened up to a range of other accountants and tax advisors in 2015. In order to be authorised, an individual must demonstrate that they have undergone appropriate training and passed a relevant assessment.
5.2 Any firm may apply to be accredited to carry out probate work by the ICAEW, provided a principal within a firm is an authorised individual and the firm can (and will) comply with the ICAEW Probate Regulations.
5.3 Mercia Group offers a 2 day training course followed by a 2 hour assessment leading to a Certificate in Probate and Estate Administration, which forms part of your application to ICAEW for authorisation.
5.4 You are required to book to attend the 2 day course through Mercia Group in the normal way. Courses are currently held in London at various times throughout the year, and occasionally in other venues around the country. Alternatively, you can book to attend 4 ½-day live webinars or their subsequent recordings. Details can be found on our website by clicking here.
5.5 The subsequent assessment must be attended in person, and photo identification must be provided on arrival at the assessment. The assessment is normally held one week after the public courses at locations in London and Bristol, plus any other venues where courses have been held.
5.6 The assessment comprises a series of multiple-choice questions and other questions requiring short written answers, entered on the question paper. Mercia Group will administer the assessment, mark the papers and, where a pass mark has been achieved, will send by post, within four weeks of the assessment, a letter detailing the pass mark achieved, together with your Certificate. Unsuccessful candidates will be notified by letter within the same four-week timescale.
5.7 The pass mark is 50%. Candidates whose mark is marginal will have their paper independently marked by a second marker.
5.8 Mercia Group will not enter into correspondence or discussions with individual candidates regarding their overall score or their answers to specific questions. Candidates are not entitled to see their marked paper.
5.9 An individual may choose to attend the course, but not take the assessment. However, an individual may not take the assessment unless they have attended the course or have undertaken other suitable training. Please check with Mercia Group if you are unsure if your previous training makes you eligible to take the exam.
5.10 The course and the assessment must be paid for using cash. Affiliate discounts and Memberships cannot be used to book this course or the assessment. Our team will be pleased to discuss the best way of paying for your training depending on other training needs.
5.11 Please note that any cancellations or changes to the booking will incur a £50 administration fee.
6.1 Mercia reserves its copyright over all training and all materials and recordings associated with it, and no licence is hereby granted for you or others in your organisation to copy or distribute, whether as a commercial activity or otherwise, any recording of it, or the materials associated with it, including all links to such recordings and materials that may be sent to you.
7.1 Delegates with ability impairment who may require specific adjustments to be made are requested to advise us before the public face-to-face course or live webinar is due to be held. A selection of core CPD courses have closed captions. These are identified in our brochure or please contact us for details.
8.1 Whole Firm Training Membership offers unlimited access to all CPD and practical workshop face-to-face technical training courses (when we can return to venues), all CPD and practical workshop Mercia Live virtual classrooms, on-demand CPD recordings and the online practical workshop library, for the duration of membership.
8.2 CPD Training Membership offers unlimited access to all CPD face-to-face technical training courses (when we can return to venues), all CPD Mercia Live virtual classrooms and on-demand CPD recordings (excluding practical workshops), for the duration of membership.
8.3 Whole Firm Digital Training Membership offers unlimited access to all CPD and practical workshop Mercia Live virtual classrooms, on-demand CPD recordings and the online practical workshop library, for the duration of membership.
8.4 CPD Digital Training Membership offers unlimited access to all CPD Mercia Live virtual classrooms and on-demand CPD recordings (excluding practical workshops), for the duration of membership.
8.5 Mercia operates a fair usage policy for our memberships; see Non-attendance and Fair Usage Policy.
8.6 All memberships include access to the regulatory e-learning pack (AML, GDPR, CFA and Bribery, PCRT and Ethic), the soft skills pack and the mental health, wellbeing and resilience pack.
8.7 All memberships exclude attendance on the Certificate in Probate and Estate Administration courses and assessments, Management Leadership and Business Development programme, in-house courses and any conferences, unless specifically included by a bespoke agreement.
8.8 Members are eligible for a 10% discount on any training not included in their chosen membership option. Members are also eligible for discounts on other products and services. Please call us on 0330 058 7141 for more information.
8.9 Memberships are a 12-month subscription. All membership fees are per person per month plus VAT. All memberships must include all chargeable staff within the firm, regardless of whether they will be attending courses. Any staff working 20 hours or less per week should be included as half. Partners and directors are treated as full time regardless of the number of hours worked.
8.10 Entering into a Membership implies acknowledgment of the conditions above and agreement to Mercia’s right to invoice for additional members of staff if it subsequently becomes clear that at the time of making the initial declaration of chargeable staff, one or more individuals was omitted from the list of chargeable staff.
9.1 You must notify Mercia in writing or by email with a read receipt of any changes that you wish to make to your Membership during the year.
10.1 Course credits have been discontinued however where a firm has unused credits please contact us for further information on using those credits.
11.1 Face to face venue courses are booked on a strictly first come, first served basis. Out of courtesy to other clients, please notify us in writing or via an email with a read receipt within 14 days of a course running if you or any of your team are unable to attend a public course or live webinar on which they have previously been booked.
11.2 We appreciate that it may not be possible to attend every course that you have booked. However, where individuals from a member firm are booked to attend 10 or more courses, yet they fail to attend 50% or more, and do not give us written confirmation within 14 days of the course(s) that they are cancelling, Mercia reserves the right to charge the firm a cancellation fee equal to half of the published course fee.
11.3 Mercia’s fair usage policy enables firms and individuals to meet all their training needs within the fixed monthly payment. A very small number of clients abuse the unlimited nature of the package. If a client’s usage is excessive, unfair or affects other clients’ enjoyment of our training we will first raise our concerns with that client. However, in extreme cases we reserve the right to increase the membership charge for the firm or individual or to cancel the membership.
12.1 The Mercia brochures are correct at the time of going to print but the content may be subject to change. Current information about courses running can be found on the Mercia website at www.mercia-group.com
12.2 No responsibility for acting upon or refraining to act upon any advice received during the courses contained in this programme can be accepted by the course presenter, notes author, or Mercia. The content of the course may vary dependant on the speaker and course location.
12.3 Prices quoted on our website and in brochures are valid until 31 December 2021. Prices are subject to VAT at the current rate.
13.1 We use event technology to manage registration and ensure the smooth running of the event. A list of delegates will be included in the event guide that is provided to attendees on the day, this will include the delegate name, job title and organisation.
1.1 Mercia Group Ltd offers a full training and monitoring package for students studying for the ICAEW Chartered Accountancy qualification (ACA) or the Association of Chartered Certified Accountants qualification (ACCA) and working for member firms in the London and South East area. Exam tuition is generally provided by Kaplan Financial (Kaplan), although we also have links to other training providers. Mercia Group Ltd provides its own practical training on face-to-face Student Workshops held in London. Exam training, Mercia Group practical training courses and work experience combined with home study are spread over the period of the training contract.
1.2 Mercia Group Ltd monitors the progress of each student individually to identify any problems at an early stage and to discuss them with the student, the training provider and, if necessary, with the employing firm.
1.3 Your Student Training and Monitoring contract with Mercia Group is for a 12 month period running from 1 August to 31 July.
1.4 Mercia Group’s Student training and monitoring service is a 3 part process. Students are registered with us from the start of their training contract, and we work closely with the employing firm to map out a programme of study and client work to take them through their training and exams.
1.5 We work closely with the employing firm throughout the process.
1.6 We will write to you annually in the last two months of your contract to provide you with details of the costs for the forthcoming year and agree the students to be included in the contract, together with any amendments to our terms and conditions.
1.7 You agree to work with Mercia Group Ltd to assist the training of your students in the following ways:
1.8 Your students enter into a training agreement with you at the start of their training, setting out what you expect from them during the term of their training. We expect your students to start their studies immediately and plan to work steadily and consistently over the whole period of their training. They should expect to study for at least 15-20 hours each week, in addition to their work within your firm. We expect them to attend all the courses they are booked at both Kaplan and Mercia, to take their assessments and mock exams at the time that they are set, and to attend tutorial meetings when these are required. They are also responsible for ensuring that they book to attend the ICAEW exams at the appropriate time.
1.9 Just as there are 3 parts to our Student Training and Monitoring service, so this service is charged to you in 3 ways.
1.10 Our fees are plus VAT at the current rate.
1.11 Mercia Group Ltd reserves the right to suspend services in the event of default on any payments and to take appropriate action to collect any outstanding amounts.
1.12 Subject to Mercia Group’s right to suspend services, as above, notice of cancellation of a Training and Monitoring contract by either party must be given in writing no later than one month prior to the end of the current contract, i.e. by 30 June in any year.
1.13 Should a student leave your employment, you may withdraw him or her from the Training and Monitoring contract with immediate effect. You will be credited for any workshop and training fees that are unused.
1.14 Mercia Group Ltd reserves the right to withdraw support for a student who does not comply with the Student undertakings detailed above, or who has a history of failing exams. We will first raise our concerns with you, the training partner and the student before giving written notice of the withdrawal of our support.
1.1 Our peer review service incorporates a wide range of reviews, which include:
Audit Compliance Review
Audit File Review (hot or cold)
Practice Assurance Compliance Review
Anti-Money-Laundering Compliance Review
Clients’ Money Compliance Review
Investment Business Compliance Review
2.1 All enquiries in respect of our peer review service should be directed to Mercia Group Ltd (Mercia), 0330 058 7141.
3. Arranging a review
3.1 In order to arrange a review we will require the following information:
3.2 If you have not had a recent review from Mercia we will need to conduct a customer due diligence check before we can arrange the review. To carry this out we will contact you to go through a number of questions. In accordance with our obligations under anti-money laundering legislation your personal data will be processed for the purpose of preventing money laundering or terrorist financing, and as you otherwise agree, for example, in order for us to provide the services for which you engage us.
3.3 In accordance with the Data Protection Act 1998, the data controller is Mercia.
3.4 The detailed terms and conditions of the review will be set out in an engagement letter. We will email you a copy of our signed engagement letter for you to sign and return to us prior to the review.
3.5 We will contact you as soon as possible after your initial enquiry with possible dates for the review.
3.6 Once a date has been agreed we will send you a confirmation letter, confirming the following:
4.1 Shortly before the review, the reviewer will contact you to confirm the final arrangements. This will normally involve confirmation of:
4.2 On the day of the review, the reviewer will initially outline the review process and discuss any particular requirements of the review. The reviewer must be provided with a quiet space to work with a reliable internet connection.
4.3 Once the file review is complete, the reviewer will discuss the key findings and provide an indication of the grades of the files that have been cold reviewed. We do not grade hot file reviews.
4.4 Our reviewers grade cold reviewed files from A to D. A copy of the grading structure is available on our website and is cross referenced from our report.
5.1 Once the file has been received, we will confirm safe receipt and indicate the likely date of return.
5.2 Once the file has been reviewed, the reviewer will contact you to discuss the main findings of the report. This debrief is for 15 minutes only.
6.1 We aim to issue the final report within 10 working days of the review. However, we retain the right to extend this period without prior notice.
6.2 Should we extend the period in which the report is issued, we will inform you of the delay and will provide an indication of when the report may be expected. Advance, draft PDF copies of the report can be issued on request.
6.3 Our final report will be issued via our secure document exchange as a PDF file and an invoice for the service will be issued.
7.1 All information obtained during the course of the review, together with the final report, will be treated as strictly private and confidential.
7.2 The report is prepared for the internal use of the firm and its employees. It should not be disclosed to any third party apart from regulation compliance officers without our prior written consent.
8.1 In view of the limited amount of detailed review, the report should not be relied upon to identify all weaknesses that exist within the firm's audit and other regulatory procedures. However, it should identify the main problem areas in the files reviewed and therefore enable standards to be improved as necessary.
9.1 Please see our general limitation of liability cap for consultancy services above.
10.1 Mercia will invoice your firm for all consultancy work, including any expenses, once the work has been completed. Our standard terms are for payment within 30 days of the date of invoice. We reserve the right to discontinue the provision of consultancy services where invoices have not been paid by their due date.
10.2 Charges additional to those included in any Membership or support/training package will be collected via the direct debit mandate held.
10.3 In the case of all reviews, you undertake wherever possible to give Mercia notice as follows of the review being required.
10.4 If your request for a review is urgent and is required within a short timeframe, we reserve the right to levy additional fees.
10.5 If Mercia needs to cancel a consultancy visit, you will be notified of the cancellation at least 5 working days prior to the date of the visit, except in exceptional circumstances such as the illness of the consultant.
10.6 If members or those with a support package cancel a confirmed visit with less than 30 days’ notice, the support time may not be reallocated.
10.7 In other cases, if an arranged review is cancelled or rearranged with less than 30 days’ notice, Mercia reserves the right to charge a cancellation fee of 50% of the agreed fee.
1.1 Our Tax and Audit & Accountancy Technical Support service covers the majority of day to day issues practices face and includes:
2.1 All enquiries in respect of the Audit & Accountancy Technical Support service and the Tax Technical Support service should be submitted using our online form.
3. Using the support service
3.1 Before you can use the technical support service, we need to have performed customer due diligence (CDD) procedures on your firm. If this has already been done as part of other services we provide, it should not need to be done again.
3.2 Our CDD records will also need updating from time to time to ensure that the firm’s circumstances and details have not changed significantly. In accordance with our obligations under anti-money laundering legislation your personal data will be processed for the purpose of preventing money laundering or terrorist financing, and as you otherwise agree, for example, in order for us to provide the services for which you engage us.
3.3 In accordance with the Data Protection Act 1998, the data controller is Mercia Group Limited (Mercia).
3.4 The Technical Support service is available during office hours. All queries should be entered onto the online form. The consultant will then contact you.
3.5 We will endeavour to contact you within one working day. If we are unable to provide an answer to your query within this timeframe, we will endeavour to agree a suitable timeframe for the response to your query.
3.6 The minimum charge for the service is 30 minutes. Where we expect the time taken to be longer than the minimum amount (for example where a technical query involves the review of accounts, leases, or other documents, or would otherwise be expected to take longer than 30 minutes), the timescale and cost of dealing with such queries will be by agreement on a case by case basis.
4.1 All information obtained during the course of the query will be treated as strictly private and confidential.
4.2 The advice should not be disclosed to any third party without our prior written consent.
4.3 We will make no direct contact with any of your clients unless it is agreed in advance with you. Our contract will always be with your firm even if, by agreement, we deal directly with your client.
5.1 Members of the Money Laundering Reporting Officer Support Service receive, free of charge, 2 hours of TQ time on AML queries.
5.2 Any use of the TQ service in excess of time included within any membership will be invoiced at the rate applicable at the time of the query.
5.3 The time charged includes the time necessary to research and document the query, discuss with you if required and email the answer to you. Invoices are raised once the technical query has been answered.
5.4 For all chargeable technical queries, an invoice will be rendered directly to your firm; responsibility for payment rests with the person who raised the query
5.5 We reserve the right to discontinue the provision of consultancy services where invoices have not been paid by their due date.
6.1 The advice given can only relate to the exact facts as outlined by the caller. No responsibility for any loss occasioned to any person acting or refraining from action as a result of the advice provided via this service can be accepted by Mercia or the consultant providing the advice.
6.2 For more information on our limitation of liability, please see our general terms and conditions.
1.1 The price agreed will be the amount invoiced unless a Customer advises non-agreement within seven days of receipt of invoice.
2.1 Except in the case of a Customer who is not contracting in the course of a business nor holding himself out as doing so, Mercia Group Limited reserves the right to charge the amount of any value added tax payable whether or not included on the invoice.
3.1 The Customer shall pay for all work carried out at their request (and for all materials used in connection with such work) whether for drafting, research, design experimentation, preparation or otherwise at Mercia Group Limited standard rate(s) in force from time to time and whether or not any final or subsequent order is submitted or completed.
4.1 The Customer shall pay (in addition to the agreed price or charges) for any additional work carried out as a result of:
a. Additional (or alterations to) proofs required as a result of the Customer's failure to check and/or correct proofs submitted for approval.
b. Alterations to style, layout, or content by Customers in all cases where those matters were in the first instance left to the discretion of Mercia Group Limited.
5.1 Goods are delivered to the Customer when Mercia Group Limited makes them available to the Customer or any agent of the Customer or any carrier (who shall be the Customer's agent whoever pays his charges) at Mercia Group Limited's premises or other delivery point agreed by Mercia Group Limited.
5.2 Risk in the Goods passes when they are delivered to the Customer.
5.3 Mercia Group Limited may at its discretion deliver the Goods by instalments in any sequence.
5.4 Where the Goods are delivered by instalments, each instalment shall be deemed to be the subject of a separate contract and no default or failure by Mercia Group Limited in respect of any one or more instalments shall vitiate the Contract in respect of the Goods previously delivered or undelivered.
5.5 Any dates quoted by Mercia Group Limited for the delivery of the Goods are approximate only and shall not form part of the Contract and the Customer acknowledges that in the performance expected of Mercia Group Limited no regard has been paid to any quoted delivery dates.
5.6 If the Customer fails to take delivery of the Goods or any part of them on the due date and fails to provide any instructions, documents, licences, consents or authorisations required to enable the goods to be delivered on the due date, Mercia Group Limited shall be entitled upon giving written notice to the Customer to store or arrange for the storage of the Goods, and then risk in the Goods shall pass to the Customer delivery shall be deemed to have taken place and the Customer shall pay to Mercia Group Limited all costs and expenses including storage and insurance charges arising from its failure.
5.7 Mercia Group Limited shall not be liable for any penalty, loss, injury, damage or expense arising from any delay or, failure in delivery or performance of or repudiate the Contract. This includes any failure to deliver Budget Day Publications on the advised delivery date.
6.1 Every endeavour will be made to deliver the correct quantity ordered, but estimates are conditional upon margins of 2% for work in one colour only and 5% for other work being allowed for overs or shortage; the Customer shall not be entitled to refuse delivery or to any compensation or damages on account of any such shortfall.
7.1 Any claim for damage, delay or partial loss of goods in transit or of non-delivery must be given in writing to Mercia Group Limited and the carrier within two clear days of delivery (or, in the case of non-delivery, within seven days of despatch of the goods) and any claim in respect thereof must be made in writing to Mercia Group Limited within seven days of delivery. Mercia Group Limited shall not be liable in respect of any claim unless the aforementioned requirements have been complied with except in any particular case where the Customer proves that:
a. it was not possible to comply with the requirements and
b. advice (where required) was given and the claim made as soon as reasonably possible
c. and in the case of claim Mercia Group Limited shall be afforded all reasonable opportunity and facility to investigate claims and the Customer shall if so requested, promptly return any goods which are the subject of any claim and any packing securely packed and carriage paid to Mercia Group Limited for examination.
8.1 Mercia Group Limited shall not be liable for any loss to the Customer arising from delay in transit not caused by Mercia Group Limited.
9.1 Customer's property and any other third party property supplied to Mercia Group Limited by or on behalf of the Customer shall, while it is in the possession of Mercia Group Limited or in transit to and from the Customer, be deemed to be at the Customer's risk and the Customer should insure accordingly.
9.2 Except in respect of death or personal injury caused by Mercia Group Limited's negligence, Mercia Group Limited shall not be liable to the Customer by reason of any representation or implied warranty condition or other term or under these express terms for any consequential loss or damage (whether for loss of profit or otherwise) costs, expenses, or other claims for consequential compensation whatsoever.
10.1 No variation to these conditions is binding unless agreed in writing between Mercia Group Limited and the Customer.
11.1 An invoice is raised after goods have been despatched and payment is due as per the terms on the invoice. If an order is cancelled after a proof has been produced, payment for the product set-up costs will still be due.
12.1 Mercia Group Limited shall be owner of and beneficially entitled to the copyright and all other rights of a like nature conferred in the United Kingdom in any artwork carried out by Mercia Group Limited at the Customer's request from which the work delivered has derived.
13.1 Unless otherwise specifically stated, no printed material purchased from Mercia Group Limited may be used for any other medium, including electronic media. It is not permitted to copy or scan Mercia Group Limited words or artwork onto a website, nor to include it in an e-mail.
13.2 The intellectual property rights in material supplied by Mercia Group Limited for incorporation into the publications belongs to Mercia Group Limited and may not be reproduced or resold in whole or in part in any format whatsoever. It may not be used for any other purpose other than that agreed between the Customer and Mercia Group Limited.
14.1 Similarly, unless otherwise specifically stated, no electronic material purchased from Mercia Group Limited may be used for any medium other than the one stated, be it website and/or for use in an email. It is not permitted to copy or scan electronically-provided Mercia Group Limited words or artwork onto printed material.
14.2 The intellectual property rights in material supplied by Mercia Group Limited for incorporation into the publications belongs to Mercia Group Limited and may not be reproduced or resold in whole or in part in any format whatsoever. It may not be used for any other purpose other than that agreed between the Customer and Mercia Group Limited.
15.1 A risk in the work shall pass to the Customer when the Customer or its agent take delivery of the work or collects it.
15.2 Even though risk in the work has passed in accordance with (a) above the Customer will not own the work until the printer is paid for the work and no other amounts are outstanding from the Customer to Mercia Group Limited in respect of other work supplied by Mercia Group Limited.
15.3 Before title has passed to the Customer under (b) above and without prejudice to any other rights of Mercia Group Limited, Mercia Group Limited shall have the right to recover and resell the work and may enter the Customer's premises by its servants or agents for that purpose.
16.1 These include disclaimers in accordance with the samples. The nature of these products is that the material is based upon Press Releases and our interpretation of that information. No responsibility is accepted as a result of any information that is not correctly reproduced. Mercia Group Limited’s responsibilities extend only to the production of a personalised summary.
17.1 The company cannot accept any responsibility for information that is changed as a result of amendments to the Budget in the Finance Bill, Finance Act or Social Security Acts.
18.1 Mercia Group Limited reserves the right to bar or remove Customers from the Early Bird Discount Scheme, to amend the rules for qualification to the Early Bird Discount Scheme, and to amend or withdraw offers relating to the Early Bird Discount Scheme, at any time and without giving prior notice.
19.1 The availability of publications or products may be subject to change according to changes in Government policy (eg Budget Report, Pre-Budget Report summary).
20.1 Full terms and conditions relating to Mercia Group Limited Website Products (include design, development and content) can be found here.
1.1 An invoice for 50% of the set-up fee will be issued on receipt of order and 50% on approval of the App.
1.2 The monthly subscription is payable by DD and will commence when the App is available for download in the App Store.
2.1 Content provided by Mercia Group Ltd is subject to copyright and cannot be reproduced in any other format or product without written permission from Mercia Group Ltd.
2.2 Content provided by Mercia Group Ltd is not available on an exclusive basis and may be used in other marketing support products.
2.3 Content provided by a firm will remain the property of that firm and will not be reproduced in any other marketing support product unless this is requested by the firm.
3.1 Mercia Group Ltd provides the content for the monthly business news. This will automatically be updated for taxapp subscribers.
3.2 Any changes within Tax regulations which affect calculators or tables are made available in the taxapp as soon as practically possible.
3.3 Any bug fixes as required.
3.4 Any updates required to support the latest operating systems for iOS and Android.
3.5 Any enhancements and features introduced by Mercia Group Ltd.
4.1 If your suggested enhancement, content or feature is considered by us to be suitable for other App subscribers we will build this FOC and make it available to you and others.
4.2 If you have a suggestion to improve the App that you want exclusively designed for your App we may be able to build it for you and will agree a fee before any work is undertaken.
5.1 We cannot allow you access to the source code and cannot accept code produced by others.
6.1 We will end the sale of the App in the App store on the agreed date, this will make it unavailable for further downloads.
6.2 We will cease to update the content within the App.
6.3 The App will remain on all devices which it has been downloaded.
6.4 The code and content will remain the property of Mercia Group Ltd (except where it has been provided by the client) and will not be reused unless a new contract is agreed.
5.1 Your contract will turn to a rolling 30 day contract with one month’s notice period. The VAT is payable in full on the first month of the new contract.
5.2 The annual subscription of £79 payable to Apple to open your developer’s account is included in the initial set up fee for year one. This will be recharged at costs in subsequent years but you can use this account to publish future Apps you may develop or subscribe to.
5.3 We cannot guarantee monthly fees will remain unchanged; if there is an increase planned we will let you know prior to the end of your contract.
1.1 Mercia Group offers an annual Support Service for Money Laundering Reporting Officers, designed to ensure that your firm remains compliant with the Money Laundering regulations. It provides you with all the anti money laundering training and support you need to train your staff (and keep them up to date) and implement the required anti money laundering procedures with ease.
1.2 The Support Service provides you with:
1.3 Your Money Laundering Reporting Officer Support Service covers a period of 12 months, starting on the 1st of the month. We will write to you annually in the last two months of your subscription to provide you with details of the cost of the service for the forthcoming year.
1.4 Under the anti money laundering regime, Mercia Group falls within the regulated sector and will have to report to the National Crime Agency any specific information disclosed to us during any conversations if it amounts to knowledge or suspicion of money laundering. However, we are relevant professional advisers under the regulations and as such must not report knowledge or suspicion obtained in privileged circumstances. Technical queries usually seek advice about the legal position under the Money Laundering Regulations, Proceeds of Crime Act or Terrorism Act, and such queries are treated as being received in privileged circumstances.
2.1 ICAEW has partnered with Mercia Group to develop the ICAEW Anti Money Laundering Service to raise firms’ awareness of their AML obligations and help them implement correct procedures. The service provides both guidance and the necessary tools to help you comply with the regulations.
2.2 There are three different systems, Basic, Standard and Complete, depending on the level of your client profile.
2.3 The Basic System is aimed at sole practitioners with no staff or subcontractors (or a maximum of just one or two) with a limited variety of clients, all of whom operate purely within the UK.
2.4 It provides you with:
2.5 Additional training is available at an additional cost.
3.1 The Standard System is aimed at firms with staff dealing with a more varied client portfolio, all of whom operate purely within the UK. The Standard System is not designed for firms whose clients have overseas activities.
3.2 It provides you with:
3.3 Additional training is available at an additional cost.
3.4 The ICAEW AML Standard System is available to both ICAEW and non-ICAEW members.
4.1 The Complete System has been created to support firms of any size who have UK or overseas clients, or UK clients with overseas connections.
4.2 It provides you with:
4.3 Additional training is available at an additional cost.
5.1 These systems are all available to both ICAEW and non-ICAEW members.
5.2 Subscriptions to these services cover a period of 12 months, starting on the 1st of the month. We will write to you annually in the last two months of your subscription to provide you with details of the cost of the service for the forthcoming year.
5.3 Payment for these products is due in full at the start of the subscription or in advance of the renewal date. Mercia Group’s normal payment terms are payment by credit card. Alternatively you can send a cheque, although the service will not normally commence or be renewed until the cheque is cleared. If we hold a current direct debit mandate for you, we will take your subscription by direct debit on or around the date of renewal.
5.4 We will raise an invoice for any additional work undertaken, such as additional training or answering anti-money laundering technical queries.
5.5 If you do not renew you will lose access to the documentation, forms and help sheets and you will be removed from the circulation list. You will not receive any future updates to the system to reflect changes in the regulations, legislation or guidance issued by the various supervisory bodies.