Terms and Conditions

1. About the Firm

KPAG & Company ("the Firm", "we", "us", or "our") is a partnership firm of Chartered Accountants practising from PUNE MAHARASHTRA INDIA. The Firm is registered with the Institute of Chartered Accountants of India (ICAI) and provides audit, assurance, tax, and advisory services in accordance with applicable laws, regulations, and professional standards.

2. Regulatory Framework

The Firm and its partners/members are governed by:

• The Chartered Accountants Act, 1949, and the rules and regulations made thereunder;
• The Code of Ethics issued by the ICAI, including provisions relating to independence, integrity, objectivity, confidentiality, and professional competence;
• Applicable standards on auditing, assurance, and other technical guidance issued by the ICAI;
• Relevant provisions of the Companies Act, 2013, the Income-tax Act, 1961, the Central Goods and Services Tax Act, 2017, and other applicable Indian statutes, as may be relevant to the services undertaken.

3. Website Purpose and No Solicitation

This website is intended to provide general information about the Firm, its areas of practice, and publicly available professional updates. Nothing on this website constitutes solicitation, advertisement, or inducement to avail professional services, directly or indirectly, in a manner inconsistent with the guidelines, notifications, and ethical requirements issued by the ICAI from time to time.

Access to this website does not create a client relationship. A professional relationship with the Firm arises only upon execution of a formal engagement letter or written terms of engagement, after due evaluation of independence, conflict checks, and scope of work.

4. No Professional Advice Through the Website

The content on this website—including articles, summaries, alerts, downloadable material, and responses to general enquiries—is provided for informational purposes only. It is not a substitute for professional advice tailored to your specific facts, documents, and regulatory context.

You should not act or refrain from acting solely on the basis of website content without obtaining appropriate professional advice. The Firm accepts no responsibility for any loss arising from reliance on general information published on this website.

5. Engagement of Services

All professional services are provided subject to:

• A written engagement letter or mutually agreed terms specifying scope, responsibilities, fees, timelines, and deliverables;
• Completion of client identification and know-your-client (KYC) requirements as applicable;
• Assessment of independence, conflict of interest, and professional competence;
• Your cooperation in providing complete, accurate, and timely information and records necessary for the engagement.

The Firm reserves the right to decline or discontinue an engagement where permitted or required under law, regulation, or professional standards.

6. Fees and Payment

Professional fees are ordinarily agreed in advance and documented in the engagement letter. Unless otherwise stated, fees are exclusive of applicable taxes, out-of-pocket expenses, and statutory charges. Invoices are payable as per agreed terms. Delayed payment may attract interest or suspension of services, subject to applicable law and the engagement terms.

7. Confidentiality

The Firm is bound by strict professional obligations of confidentiality under the Chartered Accountants Act, 1949, the ICAI Code of Ethics, and applicable law. Client information received during the course of a professional engagement is treated as confidential, except where disclosure is:

• Authorised by the client;
• Required by law, court order, or regulatory authority;
• Permitted under applicable professional or ethical standards; or
• Necessary for quality review, peer review, or regulatory inspection processes permitted by law.

8. Independence and Quality

The Firm maintains policies and procedures designed to uphold independence, objectivity, and quality in professional work. Where statutory audit or other regulated services are undertaken, such services are performed in accordance with the applicable Standards on Auditing and other relevant technical standards.

9. Intellectual Property

Unless otherwise stated, all content on this website—including text, graphics, logos, layout, and downloadable material—is the property of the Firm or used with permission. You may view and print pages for personal, non-commercial reference. You may not reproduce, distribute, modify, or exploit website content for commercial purposes without prior written consent.

Reports, opinions, working papers, and deliverables prepared under a professional engagement remain subject to the terms of that engagement and applicable law. No rights in such deliverables are granted through mere use of this website.

10. Permitted and Prohibited Use

You agree to use this website lawfully and in a manner that does not:

• Violate applicable Indian or international law;
• Infringe the rights of the Firm or any third party;
• Introduce malware, attempt unauthorised access, or interfere with website security or performance;
• Scrape, harvest, or systematically extract content without permission;
• Misrepresent your identity or affiliation.

11. Third-Party Links

This website may contain links to third-party websites or resources for convenience. The Firm does not control and is not responsible for the content, policies, or practices of third-party sites. Access to linked websites is at your own risk.

12. Limitation of Liability

To the fullest extent permitted by applicable law, the Firm shall not be liable for any direct, indirect, incidental, consequential, or special loss or damage arising from:

• Use of, or inability to use, this website;
• Reliance on general information published on the website;
• Errors, omissions, or interruptions in website availability; or
• Any unauthorised access to or alteration of transmissions or data.

Nothing in these Terms excludes or limits liability that cannot be excluded or limited under applicable law. Liability for professional services, if any, is governed by the applicable engagement letter and law, not by these website terms.

13. Indemnity

You agree to indemnify and hold harmless the Firm, its partners, members, employees, and agents from claims, losses, or expenses (including reasonable legal fees) arising from your misuse of the website or breach of these Terms, except to the extent caused by the Firm's wilful misconduct or fraud.

14. Privacy

Your use of this website is also governed by our Privacy Policy, which explains how we collect, use, and protect personal data in accordance with the Digital Personal Data Protection Act, 2023, the Information Technology Act, 2000, and applicable rules.

15. Governing Law and Jurisdiction

These Terms are governed by the laws of India. Subject to applicable law, courts at Pune, Maharashtra shall have exclusive jurisdiction over disputes relating to use of this website and these Terms, without prejudice to the jurisdiction governing any separate professional engagement.

16. Amendments

The Firm may update these Terms from time to time. The revised version will be posted on this page with an updated "Last updated" date. Continued use of the website after changes are posted constitutes acceptance of the revised Terms.

17. Contact

For questions regarding these Terms, please contact us at info@kpag.co.in.