Terms of Engagement
A plain-language summary of how we work with clients. The binding terms live in your signed agreement; this page explains them up front.
The boundary that defines us
Ledger Audits provides readiness, pre-audit, advisory, and internal-audit support only. We never perform attestation, never issue SOC 2 reports or ISO 27001 certificates, and never sign an audit opinion. Where attestation or certification is required, you engage an independent licensed CPA firm or an accredited certification body. We do not guarantee that you will pass any audit or obtain any certification; that outcome rests with the independent auditor.
How an engagement starts
We scope your needs, send a written proposal with a fixed figure, and put a signed Master Services Agreement and Statement of Work, or a short-form Engagement Letter, in place before work begins. Where we process personal data on your behalf, we also sign a Data Processing Agreement.
Your responsibilities
You own your controls, your security program, and the accuracy of the information and evidence you give us. You agree to provide timely access to systems, people, documentation, and your GRC platform, and to name a primary point of contact. Delays in access can affect schedule and fees.
Fees and payment
Fees are value-based and confirmed in your agreement. Fixed-scope work generally requires a deposit on signing; retainers are billed in advance. Invoices are payable within fifteen days unless your agreement states otherwise. Fees are exclusive of applicable taxes.
Confidentiality and data protection
We treat everything you share as confidential, keep each engagement segregated in its own access-controlled repository, and handle personal data under our Data Processing Agreement. See our Privacy Policy.
Independence and integrity
We run an independence and conflict check before each engagement, we never fabricate evidence, we never pre-write conclusions, and we never present a template as if it were real testing. Every conclusion traces to evidence we reviewed and verified.
Intellectual property
On full payment, you own the final deliverables prepared for you. We retain our pre-existing methods, templates, and know-how, including the Audit-Failure Prevention Method, and license them to you as embedded in your deliverables.
Liability and insurance
Liability is limited as set out in your agreement, and we maintain professional liability (errors and omissions) and commercial general liability insurance at commercially reasonable levels.
Staying in lane
We do not give specific legal or tax advice. Where you need it, we will say so and point you to the right professional.