1. Our Commitment

As a professional accounting
firm, we are committed to providing services with due care and skill, in accordance with professional and ethical standards and the law. While we do not offer refunds for change of mind, our clients are protected by the Australian Consumer Law (ACL), which provides automatic rights to remedies when services do not meet the required consumer guarantees.

2. Your Rights Under the Australian Consumer Law

Under the ACL, you are entitled to remedies if our services do not meet consumer guarantees, which
require that services:

• Are provided with due care and skill;

• Are fit for the purpose you disclosed to us; and

• Are supplied within a reasonable time.

These rights cannot be excluded or limited by any contract or firm policy.

3. How to Request a Remedy

To request a remedy, please contact us in writing at enquiries@hqb.com.au with:
– Your name and contact details;
– The engagement details or invoice number;
– A description of the issue; and
– The remedy you are seeking.

4. Complaints & Dispute Resolution

We value our clients and take complaints seriously. If you are dissatisfied with any aspect of our
services:

1. Please first raise your concern with the Partner handling your engagement.
2. If the issue is not resolved, escalate it to the Managing Partner.
3. We will review your complaint impartially and respond in writing with an outcome or a proposed resolution.

If you are not satisfied with our response, you may contact:
– NSW Fair Trading – www.fairtrading.nsw.gov.au; or
– Chartered Accountants ANZ or CPA Australia (if applicable), for professional conduct matters.

5. For Business Clients

The ACL applies to services valued up to $100,000, and in some circumstances to higher-value services if ordinarily acquired for personal or small business use. These statutory rights cannot be excluded or restricted.

6. No Limitation of Statutory Rights

Nothing in this policy limits or affects your rights under the Australian Consumer Law or any other applicable NSW legislation.