Lowthers Chartered Accountants - Terms Of Trade

You will receive our fees invoice on completion of your assignment. On larger assignments progress invoices may be issued. Our fees invoice will be addressed to your Company, Trust or Partnership as the main entity and could include all work for all your tax payer entities. All invoices are due for payment 14 days after date of invoice. So that we can continue to provide our high quality of service, we ask that you pay your accounts on time. If at any time you have any queries or concerns regarding payment, we ask that you contact us in the immediate to work with us to resolution. We have a range of payment options to accommodate multiple situations.


We reserve the right to charge interest at 2% per month on outstanding balances.


In the event of default, if the accounting work is undertaken on behalf of a company or trust, the shareholder/s or trustee/s will be held personally liable for any unpaid invoices.


In the event of default, debt collection costs and other costs incurred relating to the collection of outstanding balances are to be charged on the debt and passed on to you until paid in full.



Terms of Trade current and updated as at 1 April 2016

Lowthers Chartered Accountants offer professional accounting and taxation services, business advice in Auckland, Tauranga and Christchurch. 



Level 10, The Dorchester Building,

34 Shortland Street, Auckland 1010


PO Box 1963, Shortland Street, Auckland, 1140


T: 09 921 0232

F: 09 921 0233

E: auckland@lowthers.co.nz



Level 1, 89 Grey Street, Tauranga 3110


PO Box 9422, Greerton, Tauranga 3142


T: 07 928 4818

F: 07 928 4820

E: tauranga@lowthers.co.nz



52C Mandeville Street, Riccarton, Christchurch

PO Box 29394 Riccarton, Christchurch, 8440


T: 03 943 2232

E: administration@loke.co.nz

W: www.lowthersch.co.nz


CALL US TOLL FREE:  0800 43 43 33  

(Auckland and Tauranga only)

© 2016 Lowthers Chartered Accountants Ltd. Designed and developed by Yanina Mashkina Design Ltd