Terms of service and website terms of use

The provider is ATM-Tilintarkastus Ky, Business ID 0416655-0, Harjukatu 18 A 12, 18100 Heinola, Finland. The services are directed at companies, organisations and traders — not at consumers. Using the site means accepting these terms.

We provide bookkeeping and payroll, financial statement services, audit preparation and support, tax advisory, and business consulting and financial steering.

For the avoidance of doubt, what we do not do:

• We do not perform a statutory audit under the Finnish Auditing Act (1141/2015) and we do not issue an auditor’s report. That is done by an auditor entered in the PRH auditor register.
• We do not provide investment advice, investment services, credit intermediation, insurance distribution or payment services. We do not hold client funds.
• We do not provide legal services. Questions requiring a legal assessment are referred to a lawyer.
• We do not construct arrangements intended to avoid tax or conceal assets. The reporting obligation under anti-money-laundering legislation applies to accountants as well.

The estimator on this site produces an estimate of workload from the selections made. It gives no price, is neither an offer nor a commitment, and no rights can be derived from its output. Its indication of a statutory audit obligation is directional only: the obligation is determined from the financial statement figures for the two most recently completed financial years.

The content of this site is general information about Finnish accounting and tax legislation. Legislation changes; the figures on this site were reviewed on the dates shown, but they do not replace case-specific advice.

An engagement arises only when both parties have signed a written engagement agreement. Submitting a contact form creates no contract and binds neither party.

Pricing is based on the work performed and is agreed in the offer before work begins. We publish no rate card on the website, because the workload depends on the quality of the records and on the systems in use. The invoicing period, payment terms and consequences of late payment are set out in the engagement agreement.

The client is responsible for the accuracy and completeness of the information and records it supplies, and for supplying them on the agreed timetable. Under the Accounting Act the bookkeeping obligation and the responsibility for the financial statements always rest with the entity itself; we perform the engagement with due care on the basis of the material supplied to us.

We report without delay any gaps or errors we notice in the material that could affect the correctness of a filing.

We are liable for direct loss caused by our negligence in performing the engagement. We are not liable for indirect loss such as lost profit or third-party claims. Liability is limited to the amount invoiced for the engagement in question, unless otherwise agreed in the engagement agreement or unless the loss is caused intentionally or by gross negligence.

We are not liable for loss arising from incorrect or incomplete information supplied by the client, from late delivery of material, or from a decision of an authority.

The content, structure and source code of this site belong to ATM-Tilintarkastus Ky. Content may be quoted with attribution. Material produced in the course of an engagement — financial statements, calculations and opinions — belongs to the client within the scope of the agreed engagement.

These terms and any engagement are governed by Finnish law. Disagreements are to be resolved primarily by negotiation: contact support@atm-tilintarkastus-ky.com or +358 3 812 3456. Failing agreement, a dispute is resolved by the District Court of Päijät-Häme.

The services are directed at businesses, so consumer dispute board procedures do not apply.