21.1 Standard of Care
We will provide our services with **reasonable care and skill**. Our liability is limited to losses, damages, costs, and expenses **directly caused** by our **negligence, fraud, or wilful default**.
21.2 Liability Cap and Exclusions
* We shall not be liable for any **loss of profit, indirect or consequential loss** arising under or in connection with this contract, whether in contract, tort (including negligence), breach of statutory duty, or otherwise.
* Our **total aggregate liability** to you in relation to any single engagement matter (as defined by a specific invoice or series of invoices) shall be capped at the **lower of three times the lowest fee charged** for that matter or **£1,000**.
This cap excludes economic and consequential losses and applies **in aggregate**, not per entity or per engagement.
21.3 Aggregation Across Related Parties
For the avoidance of doubt:
* A single individual (e.g. shareholder/director) with multiple business interests is treated as **one addressee**.
* The maximum aggregate liability to such a person across all engagements is **£1,000**.
21.4 Proportional Liability
Our liability shall be limited to the proportion of the overall loss that is **fairly attributable** to our acts or omissions, having regard to any **contributory negligence** on your part or on the part of other third parties.
21.5 Individual Liability Waiver
You acknowledge that your engagement is solely with **RR Accountants**. No personal duty of care is owed to you by any **individual member, employee, or director**. All advice is provided on behalf of the firm.
Under the **Contracts (Rights of Third Parties) Act 1999**, each member or employee of RR Accountants shall have the right to rely on this clause.
21.6 Exclusion of Liability for Loss Caused by Others
21.6.1 Third-Party Actions and Information
We are not liable for losses, penalties, interest, or additional liabilities resulting from:
* Acts or omissions of any other person,
* Incomplete, misleading, or false information provided to us,
* Your failure to act on our advice or supply relevant information.
21.6.2 Referrals to Third Parties
Where we refer you to another firm or adviser with whom you contract directly, we accept **no liability** for their work or any losses resulting from their actions.
21.7 Force Majeure – Circumstances Beyond Our Control
We are not liable for any delay or failure in performance of our obligations where caused by events or circumstances **beyond our reasonable control**, including but not limited to:
* Acts of God, war, pandemic, government actions,
* Utility or communication failures,
* Natural disasters or system outages.
21.8 Exclusion of Liability Due to Misrepresentation or Non-Disclosure
21.8.1 Client Misrepresentation
We are not liable for loss, damage, or expense incurred where **material information is withheld, misrepresented, or concealed**.
21.8.2 Reasonableness Exception
This exclusion does not apply where such misrepresentation should reasonably have been evident to us in carrying out our agreed procedures with due care, without requiring unreasonable additional enquiry.
21.8.3 You agree to indemnify our agents and us in respect of any claim (including any claim for negligence) arising out of any unauthorized disclosure by you or by any person for whom you are responsible of our advice and opinions, whether in writing or otherwise. This indemnity will extend to the cost of defending any such claim, including payment at our usual rates for the time that we spend in defending it.
Effective Date: 24 July 2025