Terms of Engagement

Last updated: 1 August 2026. IMAAR ASSOCIATES (PRIVATE) LIMITED, a private limited company incorporated with SECP, Office No. 8, Floor M, Century Tower, Kalma Chowk, Main Boulevard, Gulberg III, Lahore, Pakistan.

1. When an engagement begins

An initial consultation is free and creates no obligation on either side. Making an enquiry, speaking to us by telephone, exchanging messages over WhatsApp or receiving general information from us does not create a professional relationship.

An engagement begins only when we have issued a written fee quotation and scope of work for your matter and you have accepted it. Until then we are not acting for you, no deadline is our responsibility, and you should not assume any step is being taken on your behalf.

2. Scope of work

Each engagement is limited to the matter and scope described in the accepted quotation. Work outside that scope — a new financial year, a new filing period, a new notice, an appeal, or a change in your circumstances — requires a separate quotation. We will tell you when something falls outside scope rather than proceeding and invoicing afterwards.

3. Our fees, and government fees

• We quote a fixed professional fee in writing before work begins. Indicative ranges are published on our fees page.
• Government fees, challans, duties and taxes are separate. They are shown to you in advance and you pay them directly to the relevant authority. We never add a margin to a government fee and we do not collect government fees on any authority's behalf.
• We do not charge contingency fees and take no percentage of any refund, assessment reduction or finance raised.
• Third-party disbursements such as courier, notarisation or translation costs are charged at cost and only with your prior agreement.
• Routine matters — individual tax returns, registration advisory, single filings — are payable in full in advance.
• Larger matters — audits, appeals, litigation, corporate transactions, and any engagement quoted above PKR 50,000 — are payable 50% on acceptance and 50% on delivery, unless we agree a different schedule in writing.
• Retainers — bookkeeping, payroll, monthly sales tax and company secretarial work — are payable monthly in advance.
• Any other invoice is payable within 14 days of its date.
• Fees for Pakistan services are quoted and payable in Pakistan Rupees; fees for United States services in US Dollars. Bank charges on international transfers are payable by you.
• We may suspend work on an overdue account after not less than seven days' written notice. We will tell you what deadline is at risk before doing so, but you remain responsible for meeting statutory deadlines.
• Where an account remains unpaid more than 60 days after its due date we may charge simple interest at 1% per month on the outstanding balance.
• If a matter proves materially more complex than the information you gave us indicated, we will tell you and agree a revised fee before continuing. We will not increase a fee retrospectively.

4. Your responsibilities

The quality of our work depends on the completeness and accuracy of what you give us. You agree to:

• provide complete, accurate and truthful information and documents;
• tell us promptly of any change in your circumstances relevant to the matter;
• forward any notice, summons or correspondence from an authority without delay, since statutory deadlines are often short and cannot be extended;
• respond to our requests in time for us to meet a deadline;
• make your own decisions on the advice we give.

We are not liable for a consequence caused by information you did not disclose, information that proves inaccurate, or a delay in responding to us.

5. No guaranteed outcomes

We give professional judgement, not guarantees. We do not and cannot guarantee that an application will be approved, that a document will be issued, that a notice will be withdrawn, that an appeal will succeed, that a specific tax position will be accepted, that finance will be granted, or that any authority will act within a particular time. Those decisions belong to the authority, lender, tribunal or court concerned. See our Professional Disclaimer.

6. Representation before authorities

Where you appoint us to represent you, we act on your instructions and within the limits of what our practitioners are legally permitted to do. Representation before courts is undertaken by our Advocates; representation in tax matters by our licensed Income Tax Practitioners. We are not agents of any authority and hold no authority delegated by one.

7. Confidentiality and electronic communication

We maintain strict confidentiality over your information and disclose it only on your instruction or where required by law. Our handling of personal information is described in our Privacy Policy.

Electronic communication. Much of our work is conducted by email and WhatsApp, and by engaging us you accept that we may correspond with you and send documents by those means. Neither is fully secure: messages can be intercepted, delayed, misdirected or corrupted, and a device may be lost or accessed by someone else. We take reasonable precautions but cannot accept responsibility for loss arising from the ordinary risks of electronic communication. Please tell us promptly if your email address or mobile number changes, and never act on a message that appears to come from us changing our bank details without telephoning the office to verify it on a number taken from this website.

8. Conflicts of interest

We check for conflicts before accepting an engagement. If a conflict arises during a matter we will tell you promptly and, where we cannot properly continue to act for both parties, we may have to stop acting for one or both.

9. Identity verification

We are required to verify the identity of clients and, where relevant, beneficial owners, and to keep records of that verification. We may decline or discontinue an engagement if satisfactory verification is not provided.

10. Documents and records

We return your original documents on completion of a matter or on request, and keep copies for the retention periods described in our Privacy Policy. Our own working papers remain our property.

11. Limitation of liability

11.1 Aggregate cap. To the fullest extent permitted by law, our total liability to you for all claims arising out of or in connection with an engagement, whether in contract, tort, negligence, breach of statutory duty or otherwise, is limited in aggregate to the greater of:

• three times the professional fees paid or payable to us for that engagement (excluding government fees, taxes and disbursements); or
• PKR 1,000,000 (one million Pakistan Rupees).

The cap applies to the engagement as a whole and not to each claim separately. Where a single act or omission gives rise to more than one claim, those claims count as one for the purpose of the cap.

11.2 What is never excluded. Nothing in these terms limits or excludes our liability for fraud, dishonesty or wilful default; for death or personal injury caused by our negligence; or for anything else that cannot lawfully be limited or excluded, including any liability that the rules of a professional body governing our practitioners prohibit us from limiting.

11.3 Losses we do not accept. We are not liable for indirect or consequential loss, for loss of profit, revenue, goodwill or opportunity, or for a penalty, default surcharge, additional tax or interest charge arising from information you did not give us, gave us late, or gave us inaccurately. Nor are we liable for a consequence of a decision taken by the FBR, SECP, a provincial revenue authority, the IRS, a bank, a tribunal or a court, or for a change in law or published practice after our advice was given.

11.4 Shared responsibility. Where loss is caused partly by us and partly by you, by a third party, or by another adviser, our liability is limited to the share fairly attributable to us. That limit applies even if the other responsible party cannot be pursued or has become insolvent.

11.5 Time limit for claims. Any claim must be notified to us in writing within two years of the date you first became aware, or ought reasonably to have become aware, of the matter giving rise to it, and in any event within three years of completion of the engagement.

11.6 No liability to third parties. Our advice, reports, financial statements, projections and other work are prepared for you alone and for the purpose stated in the engagement. No other person may rely on them, and we accept no responsibility to any third party — including any bank, lender, investor, purchaser or regulator — who sees or is given them, unless we have agreed to that reliance in writing in advance. If you intend to provide our work to a third party, please tell us first.

11.7 Claims against individuals. Any claim arising from an engagement may be brought against the firm only. You agree not to bring a claim personally against an individual partner, director, employee or consultant of the firm, save in the case of fraud or dishonesty by that individual.

12. Termination

Either of us may end an engagement on written notice. You remain liable for fees for work properly done and disbursements properly incurred up to that point. We may stop acting where you fail to give instructions, fail to pay an invoice after notice, ask us to act in a way that is unlawful or contrary to our professional obligations, or where a conflict arises that we cannot resolve.

13. Complaints

If you are dissatisfied, raise it in writing with your engagement partner first. We will acknowledge your complaint within five working days, tell you who is investigating it, and respond substantively within 30 days. If the matter is complex and we need longer, we will tell you why and give you a revised date. There is no charge for the time we spend dealing with a complaint. You retain any right of complaint to the professional body regulating the practitioner concerned.

14. Governing law and jurisdiction

These terms and every engagement under them are governed by the laws of the Islamic Republic of Pakistan, and the courts at Lahore have exclusive jurisdiction.

15. Changes

We may amend these terms. The version applying to your matter is the one published when your engagement was accepted, unless we agree otherwise in writing.

16. General

16.1 These terms, together with the written quotation and scope of work you accepted, form the whole agreement between us for that engagement.

16.2 If any provision is found unenforceable, the remainder continues in force.

16.3 You may not assign the benefit of an engagement without our written consent.

16.4 A failure or delay in enforcing a term is not a waiver of it.

16.5 Except as stated in clause 11.7, these terms confer no rights on any person other than you and us.

16.6 Where we act for more than one person on the same matter, each of you is jointly and severally liable for our fees, and we may act on the instructions of any one of you unless you tell us otherwise in writing at the outset.

17. Contact

info@imaarinternational.com · +92 300 0839839 · Office No. 8, Floor M, Century Tower, Kalma Chowk, Main Boulevard, Gulberg III, Lahore, Pakistan.