Terms of service for our work and this website.

1. Acceptance of Terms

By accessing or using the website https://www.apsis.co.ke ("Website") or engaging APSIS Business Consulting Ltd ("APSIS", "we", "our", "us") for professional services, you ("Client", "you") agree to be bound by these Terms of Service ("Terms"). If you do not agree, please do not use our Website or services.

These Terms, together with any engagement letter, proposal, or service agreement signed by both parties, constitute the entire agreement between you and APSIS.

2. Professional Services

2.1 Scope of Services

APSIS provides tax advisory, tax compliance, bookkeeping, payroll, audit support, financial consulting, and related professional services as described in our service proposals, engagement letters, or the "Our Services" section of our Website.

2.2 Engagement Process

All professional engagements follow our standard process:

1. Initial ConsultationFree, no-obligation discussion of your needs and objectives
2. Scope & ProposalWritten proposal detailing deliverables, timeline, and fees
3. AgreementSigned engagement letter and 50% deposit to commence work
4. DeliveryMilestone-based work with regular progress check-ins
5. CompletionFinal deliverables handed over and balance payment processed

2.3 Professional Standards

All services are performed in accordance with:

• ISA (International Standards on Auditing)
• IFRS
• Kenya Tax Legislation
• ICPAK Code of Ethics

3. Fees & Payment

Fee basis

Based on scope, complexity, skill level required, and time estimate

Proforma invoice

Issued upon agreement signing, detailing all charges before work begins

Deposit

50% payable upon signing; balance due on completion

Payment methods

Bank transfer, M-Pesa, card — details provided on invoice

Late payment

1.5% per month on overdue amounts; work may be suspended

Expenses

Travel, filing fees, third-party costs billed at cost + 10%

Currency

All fees in Kenyan Shillings (KES) unless otherwise agreed in writing

4. Client Responsibilities

The quality of our work depends on the accuracy and timeliness of information you provide. The Client agrees to:

• Provide complete, accurate, and timely information and documents
• Grant access to relevant systems (KRA iTax, eTIMS, banking platforms, payroll software)
• Designate a primary contact for communications and approvals
• Review deliverables promptly and communicate concerns within 5 business days
• Comply with all statutory obligations (filing deadlines, record-keeping requirements)
• Inform APSIS promptly of material changes in business structure, ownership, or operations

5. Confidentiality

APSIS treats all Client information as strictly confidential. We will not disclose any information to third parties without your written consent, except:

• As required by law, court order, or regulatory authority (KRA, ICPAK, etc.)
• To our staff, contractors, or service providers on a need-to-know basis under confidentiality obligations
• Where disclosure is necessary to perform the engagement

6. Limitation of Liability

• APSIS's total liability for any claim arising from an engagement shall not exceed the total fees paid by the Client for that engagement in the preceding 12 months
• APSIS is not liable for indirect, consequential, or punitive damages, including lost profits, data loss, or business interruption
• APSIS is not responsible for penalties or interest arising from Client delays, incomplete information, or Client decisions made contrary to our advice
• This limitation applies regardless of legal theory — contract, tort, negligence, or statute

7. Indemnification

The Client agrees to indemnify and hold harmless APSIS, its directors, officers, employees, and agents from any claims, losses, damages, or expenses (including legal fees) arising from:

• Client's breach of these Terms or the engagement letter
• Inaccurate, incomplete, or misleading information provided by the Client
• Client's failure to comply with statutory obligations
• Third-party claims related to the Client's business operations

8. Termination

• By Client: Written notice at any time; fees for work performed to date are due and payable immediately
• By APSIS: Written notice if Client breaches these Terms, fails to pay, or engages in conduct that impairs our professional independence
• Effect: Upon termination, APSIS will provide all Client documents and work papers within 10 business days of receipt of full payment

9. Website Use

• Website content is for general information only — it does not constitute professional advice
• No accountant-client relationship is created by Website use alone
• You may not scrape, crawl, or systematically extract content without written permission
• We may modify, suspend, or discontinue the Website at any time without notice
• Links to third-party sites are for convenience only; we are not responsible for their content or practices

10. Intellectual Property

All content on the Website — text, graphics, logos, code, and design — is owned by APSIS or licensed to us. You may not reproduce, distribute, or create derivative works without prior written permission.

11. Governing Law & Dispute Resolution

Governing law

Laws of the Republic of Kenya

Jurisdiction

Courts of Nairobi, Kenya

Dispute resolution

Good-faith negotiation, then NCIA mediation before litigation

Unresolved disputes shall be referred to mediation under the Nairobi Centre for International Arbitration (NCIA) rules before any litigation is commenced.

12. Force Majeure

Neither party is liable for failure or delay in performance due to events beyond reasonable control, including: natural disasters, pandemics, government actions, strikes, cyberattacks, or infrastructure failures.

The affected party shall notify the other as soon as reasonably practicable and use all reasonable efforts to resume performance at the earliest opportunity.

13. Amendments

Engagement Terms: Changes to specific engagement letters or proposals require a written amendment signed by both parties.

Website Terms: These Terms may be updated unilaterally by APSIS with notice posted on this page. Continued use of our Website after posting of changes constitutes your acceptance of the revised Terms.

14. Contact

For questions about these Terms or any aspect of our professional services: