- Terms and conditions
1.1 These terms are deemed accepted once services are agreed upon between BC Accounting Services (Pty) Ltd (“BCAS”) and the client.
1.2 Material changes to these terms will be communicated to the client in writing at least 30 days before taking effect. Non-material or administrative updates may be made at any time and will be published on the BCAS website (bcas.co.za).
1.3 Clients are deemed to have read and accepted these terms upon commencement of services or communication with BCAS, provided they have been given reasonable opportunity to access and review the terms prior to engagement. They are available on our website and the link is contained in the email signature
1.4 “Connected person(s)” includes any individual or company acting under the direction of BCAS management.
1.5 “BCAS” includes its directors, employees, and connected persons.
1.6 BCAS is not responsible for public opinions about it or its staff that do not reflect its official stance.
1.7 Communication with BCAS signifies acceptance of these terms.
- Payment terms
2.1 All invoices are payable within 5 working days of issue.
2.1.1 Monthly retainers are due by the last working day of each month; services will pause if unpaid, unless prior arrangement is made.
2.2 All invoices must be paid in advance.
2.3 Once-off invoices
2.3.1 Subject to standard terms.
2.3.2 Full payment is required within 5 working days to begin work.
2.4 Late payments
- A 10% penalty may apply after the 5th working day.
- Monthly interest of 2% will accrue thereafter.
2.5 Payment methods
- Only South African Rands are accepted via EFT or cash.
- Cheques and cryptocurrency are not accepted.
- Alternative methods must be pre-approved by BCAS directors.
2.6 Debt collection
- Outstanding debts will result in legal action at the directors’ discretion.
- In the event of legal action, clients will bear all legal fees. BCAS reserves the right to claim a cost deposit as part of any legal proceedings, which will be determined in accordance with the applicable legal process.
2.7 Any discounts granted will be reversed if payment is late; interest will be calculated on the original amount.
2.8 Statements are not issued unless an amount is outstanding. No exceptions will be entertained.
- Scope of work
3.1 All services will be detailed in a formal Letter of Appointment from BCAS, signed and sent to the client.
3.2 Clients must sign and return this letter (by email). If not returned within 5 working days of receipt, it will be considered accepted by default, provided the client has had reasonable opportunity to review it.
3.3 Any work beyond the defined scope will incur additional charges — either hourly or at a pre-agreed rate. See also clause 4.5.
3.4 If a third-party professional’s input leads to specific task requests, BCAS will comply if lawful, but waives all responsibility for such instructions.
3.5 Termination of services
Notice: One calendar month’s notice is required by both BCAS and the client. This is waived if any of Clause 8 below is invoked by BCAS.
Breach: Failure to give notice (unless due to legal proceedings) constitutes a breach.
Post-cessation: Once access is transferred or services cease:
- BCAS will no longer provide advice.
- Liability for data lapses or actions post-cessation shifts to the client.
- BCAS reserves the right to delete data in accordance with applicable privacy laws.
- [SEE NOTE – 3.5] Further interaction will incur a charge of R3 000.00/hour (from 1 January 2026, increasing 15% annually).
Note: This is not a penalty amount but rather a rate at work will be charged out at
- No further work, advice, or deadline responsibility applies unless billed at the above rate.
- Outstanding invoices become immediately due, even for incomplete work.
- If any advice or direction is given to the client after BCAS stops its services, BCAS will not be held liable for this decision. This includes any decisions given to the client by any person(s), whether professional or not, that are contrary to advice given during BCAS services.
3.6 If a client states that they are looking for another accountant, all work will be suspended immediately and confirmed in writing. If they continue with BCAS, work will commence.
3.7 When a client seeks outside advice, BCAS is not obligated to act on or adopt that advice.
3.8 Once the termination of services occurs, all work stops. This includes, but is not limited to, reports for that given month. Anything that ordinarily occurs after month-end is no longer in the scope of work.
3.9 Once the termination of services occurs, any outstanding work is no longer a priority. At the sole discretion of BCAS, such work may or may not be completed, and only when a break in the workflow is available.
3.10 All outstanding work to be completed before handover is to be agreed upon by both BCAS and the client. The timeframe in which the work will be completed is at the discretion of BCAS only.
3.11 If access is removed from BCAS before the agreed work is completed, BCAS is not liable for any charges, including interest, penalties, or other charges, required to bring the work up to date per the agreed scope.
- Fees
4.1 All fees are set by BCAS, are non-negotiable, and are agreed upon before work commences.
4.2 Full payment is required in advance.
4.3 Annual increase
- Effective annually in March (2026 = 8%), with notice issued one month prior.
- The percentage is determined solely by BCAS and is not negotiable.
4.4 Deposits
- A 60% deposit is required to begin work.
- The remaining balance is due upon completion (i.e., when ready for submission).
- Deposits are non-refundable.
4.5 Additional fees
Any tasks outside the engagement letter will be billed at the current hourly rate. See also clause 3.3. This includes, but is not limited to:
- VAT
- PAYE/UIF/SDL
- UIF via Labour Department
- Central Supplier Database
- CIPC registrations
- Workman’s Compensation
4.6 As at 1 March 2026, the following will not be included in retainer fees:
- Workman’s Compensation
- Beneficial ownership
- CIPC annual return fees
- Any and all registrations
4.7 Any registration carried out by a controlling body to enforce compliance is the function of that body. Objecting to such actions is not included in any retainer and will be charged at the normal hourly rate.
- Responsibilities and limitations
5.1 BCAS can only perform agreed services based on the information provided by the client.
5.2 The client is solely responsible for the accuracy and timely submission of this information.
5.2.1 BCAS will not proceed with work based on inaccurate data, as per industry ethics and legal standards.
5.3 While BCAS may verify information, any delays caused by client errors or omissions do not affect payment obligations, and BCAS may pause services until resolved.
5.4 BCAS is not liable for penalties, fines, or interest resulting from late or incorrect submissions to authorities such as SARS or professional bodies; this responsibility rests entirely with the client.
5.5 If requested information is not received within 3 months of the agreed start date, BCAS will terminate the engagement via a formal resignation, retaining any paid fees to cover expenses.
5.5.1 Clients must notify BCAS of any business or structural changes within one month.
5.5.2 BCAS is not obligated to resend information requests or provide summaries thereof.
5.5.3 Additional fees may apply for work submitted more than two months after being requested.
5.6 The taxpayer — not BCAS — is responsible for meeting all statutory deadlines and compliance requirements.
5.7 BCAS will submit documents and returns that fall within the scope of the agreed engagement letter without requiring separate instruction for each submission. For any submission outside the agreed scope, specific written instruction from the client is required before BCAS will act. Notwithstanding this, the taxpayer remains responsible for ensuring all statutory deadlines are met. BCAS cannot and will not be liable for any penalty or interest for late submissions.
5.8 Any workings or calculations are strictly the property of BCAS or its associated persons and do not have to be shared with anyone, unless required to do so by law.
5.9 If advice given by BCAS is not accepted or applied by the client, BCAS cannot be held liable for the consequences of that advice not being followed. Where the client instructs BCAS to act contrary to BCAS’s advice, BCAS will do so only under written instruction from the client. Such instruction will render BCAS’s prior advice void in respect of that matter.
- Legal compliance
6.1 BCAS operates in full compliance with South African law and, where applicable, international laws.
6.2 If services extend across borders, BCAS will follow legal requirements in both jurisdictions.
6.3 No services will be provided if they contravene any laws.
6.4 Services will be immediately terminated if:
6.4.1 BCAS is asked to perform illegal or unethical actions.
6.4.2 Such conduct may also be reported to the relevant authorities.
6.5 Legal compliance enforced by any controlling body is outside the scope of work of BCAS. Objecting to such actions does not fall within the monthly retainer fees.
- Electronic communication
7.1 BCAS communicates only via written means — email and formal letters.
7.1.1 Messaging apps, calls, and SMS are not valid communication methods.
7.2 All communications, including these terms, are assumed to have been read by the client.
7.3 BCAS is under no obligation to respond within specific timeframes. Follow-ups are the sender’s responsibility, and the sender must confirm receipt of all correspondence. This applies equally to email correspondence (see clause 9).
7.3.1 If a deadline is required:
- It must be discussed before engagement.
- BCAS will determine if the deadline is feasible.
- Fees may be adjusted to meet urgent or post-engagement changes in deadlines.
7.4 Any confirmed BCAS action will be documented and sent via email.
7.5 No proof is needed to be sent to any client regarding whether correspondence was received. The onus is on the client to retain all correspondence. BCAS cannot be held liable for any correspondence not being found.
7.6 No communication between BCAS and any party may be recorded in any way without prior written notice and consent from all parties to the communication.
- Abuse and misconduct
8.1 Abusive, accusatory, or defamatory language toward BCAS, its employees, or its associates will only be addressed via a formal letter or legal representative.
8.2 This includes, but is not limited to, false claims or disparaging comments about BCAS, its team, or its work.
8.3 Personal attacks or slander will prompt immediate action, including legal consultation. The cost of such action will be borne by the person or company making the attack against BCAS or any of its associated persons.
8.4 Abuse of any kind will result in the termination of services.
8.5 BCAS reserves the right to end engagements without notice if communication is deemed abusive, rude, or unreasonable.
8.6 Any potentially illegal communication will be reported to authorities, and all client engagement will cease.
- Email terms and conditions
9.1 All emails and attachments from BCAS are confidential and intended solely for the named recipients. If received in error, you must not disclose or act upon them and must delete the email immediately.
9.2 Unintended recipients may not retain, distribute, or rely on any part of the email. Email communication is inherently insecure and may contain errors despite reasonable safeguards.
9.3 All email content, reports, and documents remain the property of BCAS. Unauthorised alterations invalidate the documents. All edits must be formally requested; BCAS may revise and reissue where appropriate. The sender’s views are their own, and no liability applies to Bruce Laister, BCAS, or its employees.
9.4 If no timeline is stated, BCAS may choose to respond with a reference number or not at all.
9.5 Any “completed by” date in automated responses refers only to the anticipated reply — not the resolution of the matter.
9.6 If a client requires a specific timeframe for emails to be responded to, this is to be requested and agreed to by both parties.
- Confidential and personal information
10.1 BCAS does not retain physical client documents. All paperwork is scanned and shredded.
10.2 Clients must request the return of original documents if needed.
10.3 Upon service termination, BCAS will retain relevant documents and electronic records for a minimum of five years in accordance with section 29 of the Tax Administration Act 28 of 2011 (TAA), before shredding physical copies. Electronic copies will be archived and backed up, then deleted.
10.4 Working papers prepared by BCAS are for internal use only and remain proprietary.
10.5 Any disclosure — verbal or non-verbal (including emails, messaging apps, or social media) — is a breach of confidentiality and will result in service termination.
10.6 All documents created or shared by BCAS are strictly confidential and may not be used or shared without written consent.
10.7 Communications between BCAS and the client are private and must not be disclosed outside the client’s organisation or BCAS.
- Legal action
11.1 If legal action is initiated against BCAS, all services and communication will immediately cease.
11.1.1 From that point, BCAS will only correspond with the client’s legal representative.
11.1.2 Legal communication is billable at the standard hourly rate (refer to clause 3.5).
11.2 Termination will be confirmed by a formal resignation letter from BCAS.
- Payroll terms and conditions
12.1 The client must notify BCAS of new employees within 14 days and provide all required details promptly.
12.2 Without complete information, employees cannot be added to the payroll or included in calculations.
12.2.1 BCAS is not obligated to follow up on missing data beyond the initial request.
12.2.2 BCAS is not liable for incorrect information or penalties arising from errors or delays.
12.3 Payroll taxes (PAYE, SDL, UIF) are due by the 7th of the following month, or the prior working day.
12.3.1 Payroll information must be submitted at least two working days in advance.
12.4 For employee terminations, BCAS must be informed within 14 days, with:
- Termination reason and date
- Last payment date and final pay adjustments
- Employer must provide all required documentation; BCAS may assist if requested in writing.
12.5 Pay slips will be issued to employees via their email or to the director if none is provided.
12.5.1 The employee or employer is responsible for the confidentiality and accuracy of contact details.
12.6 Salaries must be submitted as gross amounts unless otherwise agreed in writing.
12.6.1 Deductions are made according to regulations issued by the Minister of Finance and will not be altered unless officially updated.
12.7 Payroll taxes (subject to change):
- PAYE: Based on SARS tax tables; special directives must be submitted on time, or standard tables apply.
- UIF: 1% from employee + 1% from employer; directors excluded unless otherwise confirmed in writing.
- SDL: 1% company expense, only applicable once annual payroll exceeds R500 000. BCAS will apply it automatically when applicable.
12.8 BCAS does not handle UIF claims or liaise with the Department of Labour.
12.8.1 Required documentation will be provided only as outlined in the engagement letter.
12.9 If BCAS does not administer the payroll, ALL returns submitted to SARS are the client’s responsibility. This includes the EMP501 returns.
- Tax disputes, verifications, audits, and queries
13.1 Disputes and queries
13.1.1 BCAS can lodge disputes on the client’s behalf if requested, but does not represent taxpayer-initiated disputes independently.
13.1.2 Outcomes of disputes are not guaranteed and remain outside BCAS’s control.
13.1.3 SARS determines all dispute timelines; BCAS is not liable for delays.
13.1.4 Extra charges may apply for dispute-related work.
13.1.5 The taxpayer is responsible for following up, finalising disputes or queries, and ensuring the timely submission of required information — even after BCAS services end.
13.2 Verifications and audits
13.2.1 BCAS cannot predict SARS audits or verifications.
13.2.2 BCAS will assist if required, but timely information submission remains the client’s responsibility.
13.2.3 BCAS does not guarantee favourable outcomes and is not responsible for delays or audit results.
13.2.4 Follow-ups and resolution remain the taxpayer’s obligation.
13.2.5 BCAS may charge additional fees for this assistance.
13.3 Fines and penalties
13.3.1 Clients are solely liable for all penalties related to their tax profile — before, during, and after BCAS services.
13.3.2 Continued support on missed deadlines or submissions is billable at prevailing rates and requires:
- A new signed power of attorney
- A non-refundable deposit (minimum of 3 hours)
- Tax profile transfer to BCAS from the previous provider
- All additional documentation required by BCAS
- Weekly invoicing, due Monday 14:00; non-payment pauses work (proof of payment acceptable)
- Labour department registration and submissions
14.1 All dealings with the Labour Department are outside the scope of BCAS services and will not be entered into by BCAS.
- Annual financial statements (AFS)
15.1 BCAS will not sign any AFS approved more than one month after submission for client approval.
15.2 Any requested changes to the AFS will be reviewed for legality and rationale.
15.2.1 Additional charges may apply to verify such changes.
15.2.2 If changes involve new methods or calculations after the one-month period, BCAS is not obligated to sign the AFS — even if the financial year-end falls within BCAS’s service term.
15.2.3 BCAS reserves the right to charge for any work requested more than three months after the termination of services, including preparation of AFS.
15.3 If a client stops services with BCAS, the AFS for that financial year is not included in the work to be completed before handover.
- Timelines and deliverables
16.1 BCAS operates according to internal service timelines that are determined by workload, client responsiveness, and the nature of the engagement. Specific timelines and deliverables relevant to your engagement will be set out in the Letter of Appointment or communicated in writing upon request. BCAS will endeavour to meet all agreed timelines, provided the client meets their obligations as set out in clause 5.