Terms & Conditions


1. General

1.1 By use of this site you agree to be bound by the terms and conditions of this agreement.

1.2 Mercia Group Ltd makes every effort to allow uninterrupted access to the website, but access to the website may be suspended, restricted or terminated at any time.

1.3 Mercia Group Ltd reserve the right to change, modify, substitute or remove without notice any information on the web site at any time.

1.4 This web site is best viewed with Chrome, Safari, Firefox or alternatively Microsoft Internet Explorer 9 or above. Files marked with the PDF logo or using the '.pdf' extension require the free Adobe Acrobat Reader.

2. General copyright terms

2.1 Mercia Group’s publications, documentation, manuals, courses, brochures, surveys and all other literature and information is © Copyright Mercia Group Limited all rights reserved.

2.2 No part of Mercia Group’s publications, documentation, manuals, courses, brochures, surveys or any other literature or information we supply to you may be reproduced or transmitted in any form or by any means, or stored in any retrieval system of any nature without prior written permission, except for permitted fair dealing under the Copyright, Designs and Patents Act 1988, or in accordance with the terms of a licence issued by the Copyright Licensing Agency in respect of photocopying and/or reprographic reproduction.

2.3 No part of Mercia Group’s website may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise without prior written permission. None of the rights or benefits arising from membership of Mercia Group, purchase of a Mercia Group membership or from any other relationship with Merci Group may be transferred to any other firm without prior written permission.

2.4 Application for permission to reproduce extracts from Mercia Group’s published works, documentation, courses, brochures, surveys, website or any other literature or information shall be made to Mercia Group Limited. 

2.5 In all cases, full acknowledgement to author, publisher and source must be given.

2.6 Similarly where the copyright in course documentation is owned by a third party, such as an external lecturer, we can only provide course documentation with that third party’s explicit permission.

2.7 Copyright is waived in respect of Merica Group’s online manuals and related specimen documentation purchased under licence by firms when used within the offices of the purchasing firm under these terms, as specified. The waiver is restricted to use solely within purchasing firms (not groups of firms) and not outside this.

2.8 Whilst every effort has been made to ensure accuracy, neither Mercia Group, the author nor the publisher can accept any responsibility for any errors contained in their publications, documentation, courses, brochures, surveys, website or any other literature or information.

2.9 Neither Mercia Group, the author nor the publisher can accept any responsibility for loss occasioned to any person acting or refraining from action as a result of any material in their publications documentation, courses, brochures, surveys, website or any other literature or information.

2.10 In various courses and publications we may quote and / or refer to a range of regulations, standards, statutes and other regulatory material. Any extracts from Auditing Standards, Practice Notes, APB Bulletins and Accounting Standards (as indicated in the notes) are © Financial Reporting Council Ltd (FRC).  Adapted and reproduced with the kind permission of the Financial Reporting Council.  All rights reserved. For further information, please visit www.frc.org.uk or call +44 (0)20 7492 2300. Any extracts from HMRC guidance, including material from their website, is © Crown copyright 2019, adapted and reproduced with the kind permission of HMRC. Any complete HMRC documents and forms used in these notes are reproduced under the terms of the Click-Use Licence. The copyright for any material belonging to the ICAEW or ACCA is retained by them. Adapted and reproduced with the kind permission of the relevant professional body.

2.11 The copying and use of the Mercia Group Ltd logo, and other Mercia Group Ltd related logos, is not permitted without prior approval of Mercia Group Ltd. Permission requests should be directed to the Design Department, Mercia Group Ltd. Please inform us who you are, the organisation you represent and how and why you wish to use the logo. Please include your contact details.

3. Access to website and online products

3.1 For access to certain areas of the web site you have to register with Mercia Group Ltd. Once registered you are issued a user name and password. The user name and password are personal to you and are not transferable.

3.2 Your user name and password are methods used by Mercia Group Ltd to identify you and so are extremely important. You are responsible for any information posted on the web site by anyone using your user name and password and any payments due for products and services accessed through the web site by anyone using your username and password. Any breach of security of the user name and password should be notified to Mercia Group Ltd immediately.

3.3 You may not adapt or circumvent the systems in place in connection with the web site to access the web site other than through normal operations.

3.4 Whilst every endeavour is made to ensure access to the Mercia Group website is continuous, occasionally (due to technical faults outside Mercia Group’s control, or necessary upgrades to improve the user experience) the website may be taken offline. In all circumstances, Mercia Group aims to keep such downtime to a minimum and therefore will not issue refunds to any clients who need to access online manuals and courses they have purchased, or who need to access their Mercia Group account and are unable to do so.

4. Privacy

4.1 Mercia Group Ltd monitors all site traffic but only to the extent appropriate to help us achieve our goal of providing a site that meets or exceeds the needs of our customers. It does not collect individual user details unless a user voluntary submits such information. Mercia Group Ltd does not share that information with outside sources, and is committed to keeping such information confidential.

5. Cookies

To read our Cookie Policy, see the dedicated section below.

6. Virus protection

6.1 Mercia Group Ltd makes every effort to check and test material at all stages of production. It is always wise for users to run an anti virus program on all material downloaded from the Internet.

6.2 Mercia Group Ltd cannot accept any responsibility for any loss, disruption or damage to you data or computer system which may occur whilst using or down-loading material from the Mercia Group Ltd web site.

7. Reciprocal links

7.1 A reciprocal link means there is a link from one web site to another and vice versa. Mercia Group Ltd web site may provide some reciprocal links. It is Mercia Group Ltd policy to obtain permission to link to other web sites. Mercia Group Ltd is not responsible for the contents or reliability of the linked web site and does not necessarily endorse the views expressed within them. Listing should not be taken as endorsement of any kind. Mercia Group Ltd cannot guarantee that these links will work at all times. Mercia Group Ltd has no control over the availability of the linked pages.

8. Termination

8.1 Mercia Group Ltd may terminate your access to the web site and the services within it without prior notice for breach of any of the listed terms and conditions. Access will also be terminated if payment is not received within ten working days of the sixty-day letter being issued for outstanding goods and services.

8.2 Mercia Group Ltd may also terminate your access to the web site without prior notice to you where:

  1. a) an event occurs which is beyond our reasonable control or that of our infrastructure provider which in either case prevents Mercia Group Ltd from continuing the service.
  2. b) you have ceased to trade, have become insolvent, or entered into administration, or Mercia Group Ltd has a well-founded belief that any of these is likely to apply.

8.3 You may terminate your use of the service at any time by giving Mercia Group Ltd notice of termination. You may give notice by email or in writing.

9. Purchases

9.1 Every effort is made to ensure that prices shown on the Website are accurate at the time you place your order. If an error is found, we will inform you as soon as possible and offer you the option of reconfirming your order at the correct price or cancelling your order. If you cancel, we will refund you for any sum that has been paid by you or debited from your credit card for the goods.

10. Professional Indemnity Insurance

10.1 Eligible clients can apply to join the Mercia Group Professional Indemnity Insurance (PII) scheme run by Brunel PI.

10.2 To be eligible to apply to join the scheme, a firm must subscribe to a minimum of one consultancy days per year, have attended at least one course in the year or be a current subscriber to a manual from Mercia.

10.3 Applications to join the scheme must be submitted to Brunel PI, either directly or using the email address brunelpi@mercia-group.com.

10.4 Eligibility to apply does not guarantee your acceptance on the scheme by either Brunel PI or the underwriter.

10.5 Payment for Professional Indemnity Insurance is made directly to Brunel PI under their Terms and Conditions.

10.7 In some circumstances, including when we introduce you to a company for Professional Indemnity Insurance, commissions or other benefits may become payable to us in respect of transactions.

10.8 You consent to such commission or other benefits being retained by us without our being liable to account to you for any such amounts.

11. Regulatory information

11.1 The following standard terms of business apply to all engagements accepted by Mercia Group. All work carried out is subject to these terms except where changes are expressly agreed in writing.

11.2 In accordance with the disclosure requirements of the Provision of Services Regulations 2009, our professional indemnity insurer is Axis Specialty Europe SE, of Mount Herbert Court, 34 Upper Mount Street, Dublin 2, Dublin, D02 FT72. The territorial coverage is worldwide.

11.3 If, during the provision of professional services to you, you need advice on investments, we may have to refer you to someone who is authorised by the Financial Conduct Authority, as we are not.

11.4 Our fees and terms of payment will be agreed in advance.

11.5 Invoices are payable in full (including disbursements) in accordance with the terms set out on the invoice. If you do not accept that an invoiced fee is fair and reasonable then you must notify us within 21 days of receipt, failing which you will be deemed to have accepted that payment is due.

11.6 We reserve the right to charge interest on overdue accounts at the current rate under the Late Payment of Commercial Debts (Interest) Act 1998. We also reserve the right to terminate our engagement and cease acting if payment of any fees billed is unduly delayed. We accept settlement of fees by certain credit cards.

11.7 During the course of our work for you, we may receive documents, records and other information from you in either electronic or paper form. We undertake to return any original paper documents, other than correspondence sent for our attention, within a month of the assignment being completed. Any copies of electronic working papers provided to us will be deleted from our secure portal.

11.8 Whilst certain documents, records and other information may legally belong to you, unless you tell us not to we intend to destroy any such information that we store, in either electronic or paper form, which is more than seven years old, other than information which we consider to be of continuing significance. If you require retention or return of any documents, records and other information, you must notify us of that fact in writing.

11.9 We reserve the right during our engagement with you to deliver services to other clients whose interests might compete with yours or are or may be adverse to yours, but only in accordance with our Confidentiality policy, as below. We confirm that we will notify you immediately should we become aware of any conflict of interest involving us and affecting you unless we are unable to do so because of our confidentiality obligations. We have safeguards that can be implemented to protect the interests of different clients if a conflict arises. Where conflicts are identified which cannot be managed in a way that protects your interests then we regret that we will be unable to provide further services.

11.10 If a conflict of interest should arise, either between two or more of our clients or in the provision of multiple services to a single client, we will take such steps as are necessary to deal with the conflict. In resolving the conflict, we will be guided by the Code of Ethics of the Institute of Chartered Accountants in England and Wales.

11.11 We confirm that, where you give us confidential information, we shall at all times keep it confidential, except as required by law or as provided for in regulatory, ethical or other professional statements relevant to our engagement.

11.12 We may, on occasions, subcontract work on your affairs to other professionals. The subcontractors will be bound by our client confidentiality terms.

11.13 If at any time you would like to discuss with us how our service to you could be improved, you are dissatisfied with the service you are receiving or you have questions or complaints about any of our services or products then please let us know by contacting our Head Office and speaking to Nicola Hurley.

11.14 We undertake to look carefully and promptly into any complaint and do all we can to explain the position to you. If we do not answer your complaint to your satisfaction, you may of course take up the matter with the Institute of Chartered Accountants in England and Wales.

11.15 In order for us to provide you with a high quality service on an ongoing basis it is essential that you: provide us with relevant records and information when requested; reply to correspondence in a timely manner; and otherwise follow the terms of the agreement between us set out in this Standard Terms of Business and other Terms and Conditions, and associated engagement letter or contract. We therefore reserve the right to cancel the engagement between us with immediate effect in the event of:

- Your insolvency, bankruptcy or other arrangement being reached with creditors;

- Your failure to pay our fees by the due dates;

- You being in breach of your obligations, where this is not corrected within 30 days of being asked to do so.

- In addition, the engagement between us may be terminated for any reason in accordance with the terms of the appropriate contract or engagement letter.

11.16 The engagement between us is governed by, and construed in accordance with, English law. The Courts of England will have exclusive jurisdiction in relation to any claim, dispute or difference arising. Each party irrevocably waives any right it may have to object to any action being brought in those courts, to claim that the action has been brought in an inappropriate forum, or to claim that those courts do not have jurisdiction.

11.17 If any provision in this Standard Terms of Business or any associated engagement letter or contract, or its application, are found to be invalid, illegal or otherwise unenforceable in any respect and for whatever reason, then that provision will be deemed not to form part of the contract. The validity, legality or enforceability of any other provisions shall not in any way be affected or impaired.

11.18 In the event of any conflict between these Terms of Business and any associated engagement letter or contract, the relevant provision in the engagement letter or contract will take precedence.

11.19 We will not accept responsibility if you act on advice previously given by us without first confirming with us that the advice is still valid in light of any change in the law or your circumstances.

11.20 We will accept no liability for losses arising from changes in the law or the interpretation thereof that occur after the date on which the advice is given.

11.21 Unless you instruct us otherwise we may, where appropriate, communicate with you and with third parties via email or by other electronic means. However, internet communications are capable of data corruption and therefore we do not accept any responsibility for changes made to such communications after their despatch. It may therefore be inappropriate to rely on advice contained in an e-mail without obtaining written confirmation of it. We do not accept responsibility for any errors or problems that may arise through the use of internet communication and all risks connected with sending commercially sensitive information relating to your business are borne by you. If you do not agree to accept this risk, you should notify us in writing that e-mail is not an acceptable means of communication.

11.22 Whilst Mercia Group maintains strong anti-virus protection, it is the responsibility of the recipient to carry out a virus check on any documents and emails received.

11.23 This clause sets out the responsibilities of Mercia Group (‘the Provider’), and the Customer in relation to the General Data Protection Regulation and any other applicable data protection law (Data Protection Law). Any terms or words defined in Data Protection Law and used in this clause relating to personal data shall have the meaning set out in Data Protection Law. Where the Provider processes any personal data in relation to services or products covers by these Terms and Conditions, it does so as a data controller on its own behalf (including in order to comply with its obligations and exercise its rights under this agreement), and shall comply with Data Protection Law in respect of such processing. Where the Customer provides any personal data in relation to this agreement, it warrants that it does so in compliance with Data Protection Law and that the Provider may, under Data Protection Law, process such data as required or anticipated by this agreement, and the Customer shall be responsible for any costs, losses or expenses the Provider incurs or suffers as a result of breach of such warranty.

11.24 For more information on  how we collect, store and handle your personal data, please refer to our Privacy Policy.

11.25 Persons who are not party to the contract between us shall have no rights under the Contracts (Rights of Third Parties) Act 1999 to enforce any aspect of our contract or Terms and Conditions. This clause does not affect any right or remedy of any person which exists or is available otherwise than pursuant to that Act.

11.26 The advice we give you is for your sole use and is confidential to you and will not constitute advice to any third party to whom you may communicate it. We accept no responsibility to third parties for any aspect of our professional services or work that is made available to them.

11.27 In common with all accountancy and legal practices, we are required by the Proceeds of Crime Act 2002 and the Money Laundering Regulations 2017 to:

- Obtain evidence of identification of clients and beneficial owners of clients for whom we undertake a regulated activity, such as a consultancy visit;

- Maintain appropriate records of the identification obtained and of the work undertaken for clients for whom we undertake a regulated activity.

 - In addition, we are required to report in accordance with the relevant legislation and regulations.

- We have a duty under Section 330 of the Proceeds of Crime Act 2002 to report to the National Crime Agency (NCA) if we know, or have reasonable cause to suspect, that another person is involved in money laundering. Failure on our part to make a report where we have knowledge or reasonable grounds for suspicion would constitute a criminal offence.

- The offence of money laundering is defined by Section 340(11) of the Proceeds of Crime Act and includes concealing, converting, using or possessing the benefits of any activity that constitutes a criminal offence in the UK. It also includes involvement in any arrangement that facilitates the acquisition, retention, use or control of such a benefit.

11.28 Except where the information is received in privileged circumstances, we are obliged by law to report any instances of money laundering to NCA without your knowledge or consent. In consequence, neither the firm’s directors nor staff may enter into any correspondence or discussions with you regarding such matters.

11.29 We are not required to undertake work for the sole purpose of identifying suspicions of money laundering. We shall fulfil our obligations under the Proceeds of Crime Act 2002 in accordance with the guidance published by the Consultative Committee of Accountancy Bodies. 

11.30 We may use electronic checks as part of our identification procedures. We confirm that these electronic checks are not credit checks.

12. General limitation of liability

12.1 In this section the terms “you” and “your” refer to the firm that has entered into any contract for services with Mercia Group. 

12.2 Nothing in this agreement shall limit or exclude Mercia Group’s liability for:

- death or personal injury caused by its negligence, or the negligence of its employees, agents or subcontractors;

- fraud or fraudulent misrepresentation; or

- breach of the terms implied by section 2 of the Supply of Goods and Services Act 1982 (title and quiet possession).

12.3 We will provide our services with reasonable care and skill. However, no liability is accepted for advice given to you verbally that is not subsequently confirmed in writing. If you wish to place reliance on advice you should request confirmation of that advice in writing.

12.4 Our consultancy reports are prepared solely for the confidential use of the firm to which they are addressed and solely for the purpose of assisting that firm in meeting its obligations under the applicable regulations. Reports are released to you on the basis that they shall not be copied, referred to or disclosed, in whole or in part save as set out below in respect of your regulator, without our prior written consent. Without assuming or accepting any responsibility or liability in respect of the use of any report by any party other than you, we acknowledge that you may be required by law to disclose a report to a regulator demonstrating a statutory right to see it.

12.5 By using our services you agree that you will not bring any claim against any of our directors or staff personally in connection with the services we provide to you.

12.6 Mercia Group shall not be liable, whether in contract, tort (including negligence), for breach of statutory duty, or otherwise, arising under or in connection with this agreement for:

- loss of profits;

- loss of sales or business;

- loss of agreements or contracts;

- loss of anticipated savings;

- loss of or damage to goodwill;

- loss of use or corruption of software, data or information;

- any indirect or consequential loss.

12.7 Subject to the paragraph above, by using our services you agree that the maximum aggregate liability to you of Mercia Group (including any other company in its group from time to time), as set out below, applies to any and all claims made on any basis arising under or in connection with your agreement with SWAT and therefore includes any claims in respect of breaches of contract, tort (including negligence), statutory duty or otherwise and shall also include interest and all legal costs and disbursements.

12.8 In respect of technical queries, if the time taken to deal with your query (as indicated on the emailed response) is:

- 15 minutes, then the limitation of liability is £10,000

- 30 minutes, then the limitation of liability is £20,000

- 45 minutes, then the limitation of liability is £30,000

- 1 hour or more then the limitation of liability is £40,000

12.9 If the written response does not specify the time taken then for the purpose of this limitation of liability only it is deemed to be one hour or more.

12.10 In respect of consultancy visits, the limitations are:

- Half-day visit, then the limitation of liability is £50,000

- One-day visit, then the limitation of liability is £100,000

- Two or more days’ visit, then the limitation of liability is £200,000

12.11 In respect of any other goods or services supplied to you (outside of technical queries and consultancy visits) then the limitation of liability is £200,000 per claim.

12.12 If you believe that the particular circumstances of a technical query or consultancy visit is such that the limits set out above are unreasonable then please notify us in advance for consultancy visits or within two working days of receiving the written response to a technical query. We will consider, acting reasonably, a revised limitation of liability in respect of that work. This would also alert us to the need to implement additional procedures to mitigate the increased risk, which may result in an increase in the fee charged. 

12.13 A person who is not party to this agreement shall not have any rights to enforce its terms. 

12.14 The terms implied by section 3 to 5 of the Supply of Goods and Services Act 1982 are, the fullest extent permitted by law, excluded from this agreement. 

12.15 You are not permitted to use Mercia Group’s name in any statement or document that you may issue to your clients or otherwise unless our prior written consent has been obtained.

12.16 In the course of our providing services to you, we may provide advice or reports or other work in draft or interim form or orally. However, final written work will always prevail over any draft, interim or oral statements. Where you request it, we will provide you with written confirmation of matters stated orally. 

 Email: enquiries@mercia-group.co.uk

Writing: Mercia Group Ltd, Grove Park, 2 Thorpe Way, Enderby, Leicester, Leicestershire LE19 1SU


1. Booking Conditions

All public face-to-face courses, live and recorded webinars must be booked in advance. You are advised to book early, as places are limited on all courses and bookings are taken on a strictly first come, first served basis.

You will be sent an invoice by email for your course fees and VAT, unless covered by membership or any pre-purchased course credits. Our payment terms are 30 days.

We will send you a confirmation of your booking advising you of the date, time and (for face-to-face courses) the location of the course. If you have not received confirmation within 10 days of making your booking, please call us on 0330 058 7141 to make sure your booking has been received.

Joining instructions will be sent by email to your chosen contact 10 days before the date of the course. These will include venue directions or link to the webinar (whichever is relevant) and should be forwarded on to those attending the course. Should you wish for joining instructions to be emailed directly to course delegates as well, please let us know.

2. Cancellations and Swaps

If we need to cancel a public course or a live webinar, delegates will be notified of the cancellation as soon as possible prior to the date of the course, except in exceptional circumstances such as the illness of the lecturer. However, Mercia reserves the right to cancel, or make changes to, any event shown without prior notice.

In the event of our cancelling or postponing a course or workshop, our liability will be limited to a full refund of the amount paid for the course/credits used.

If you are unable to attend a course, your cancellation must be made in writing or via an email with a read receipt. Refunds will be subject to a 20% administrative charge of the cash value of the course. No refunds are given for cancellations made by delegates within 14 days of a course. See the course credits section for information on cancellations and swaps using course credits.

If you wish to transfer and attend an alternative venue, 7 working days’ notice must be given in writing or via an email with a read receipt. When shorter notice is given, Mercia reserves the right to charge a £25 administrative fee or refuse the request. See also our Non-attendance and Fair Usage Policy.

3. Face-to-Face Courses

Course documentation is only provided to those who book to attend the event concerned. Those who do not attend a course for which they have booked will be sent an electronic copy of the notes for their sole use upon request. Where the course is presented by a Mercia member of staff, copies of the course notes can be purchased without booking on the course.

Tea, coffee and biscuits are provided during the morning and afternoon breaks of all face-to-face courses. Delegates with special dietary requirements are requested to advise us of their needs as soon as possible.

The course fee does not include lunch, except where shown or indicated on the joining instructions.

The content of the course may vary dependent on the speaker and course location.

Mercia cannot be held responsible for any personal belongings brought to or left at any course venue.

4. Webinars

The standard cost of a webinar as shown on our website or in this brochure is the cost of the first person from the firm booked on the session and entitles only that person to watch the session. If more than one person will watch the session (either by sharing a screen or logging in separately) then all subsequent bookings (for the same firm on the same event) are charged at 50% of the standard rate.
All individuals watching the session must be booked on the course. Any firms letting individuals watch a webinar without booking are breaching Mercia’s terms and conditions.

These conditions apply to webinar recordings as well as live webinars. A live webinar and its subsequent recording are treated as separate events in relation to the 50% discount for subsequent delegates.

Course documentation is only provided to those who book to view the webinar concerned. Notes for live webinars will be made available to download before the start of the live webinar. Printed copies of notes are not supplied for either live or recorded webinars.

Member firms may only book live webinars that run in their membership period or recorded webinars which are available in their membership period.

Mercia reserves the right to remove webinars that, for whatever reason, are deemed to be no longer up-to-date.

Once the webinar has been made available cancellations will not be accepted.

The content of recorded online training is the content as at the time of recording and neither Mercia nor its presenters are liable for any errors or omissions in that content.

Mercia reserves its copyright over the online training and all materials and recordings associated with it, and no licence is hereby granted for you or others in your organisation to copy or distribute, whether as a commercial activity or otherwise, any recording of it, or the materials associated with it, including all links to such recordings and materials that may be sent to you.

5. Certificate in Probate and Estate Administration

In 2014, the ICAEW became a supervisory body for the reserved legal work of probate and estate administration. Initially, only ICAEW members could apply for authorisation; this was opened up to range of other accountants and tax advisors in 2015. In order to be authorised, an individual must demonstrate that they have undergone appropriate training and passed a relevant assessment.
Any firm may apply to be accredited to carry out probate work by the ICAEW, provided a principal within a firm is an authorised individual and the firm can (and will) comply with the ICAEW Probate Regulations.

Mercia Group offers a 2 day training course followed by a 2 hour assessment leading to a Certificate in Probate and Estate Administration, which forms part of your application to ICAEW for authorisation.
You are required to book to attend the 2 day course through Mercia Group in the normal way. Courses are currently held in London at various times throughout the year, and occasionally in other venues around the country. Alternatively you can book to attend 4 ½-day live webinars or their subsequent recordings. Details can be found on our website by clicking here.

The subsequent assessment must be attended in person, and photo identification must be provided on arrival at the assessment. The assessment is normally held one week after the public courses at locations in London and Bristol, plus any other venues where courses have been held.

The assessment comprises a series of multiple-choice questions and other questions requiring short written answers, entered on the question paper. Mercia Group will administer the assessment, mark the papers and, where a pass mark has been achieved, will send by post, within four weeks of the assessment, a letter detailing the pass mark achieved, together with your Certificate. Unsuccessful candidates will be notified by letter within the same four week timescale.

The pass mark is 50%. Candidates whose mark is marginal will have their paper independently marked by a second marker.

Mercia Group will not enter into correspondence or discussions with individual candidates regarding their overall score or their answers to specific questions. Candidates are not entitled to see their marked paper.

An individual may choose to attend the course, but not take the assessment. However, an individual may not take the assessment unless they have attended the course or have undertaken other suitable training. Please check with Mercia Group if you are unsure if your previous training makes you eligible to take the exam.

The course and the assessment must be paid for using cash or course credits. Affiliate discounts and Memberships cannot be used to book this course or the assessment. However, Mercia Group members are entitled to a 10% discount on the course price and the assessment. Our team will be pleased to discuss the best way of paying for your training depending on other training needs.

6. Ability Impairment

Delegates with ability impairment who may require specific adjustments to be made are requested to advise us before the public face-to-face course or live webinar is due to be held.

7. Mercia Membership

Whole Firm Training Membership offers unlimited access to all face-to-face technical training courses and all online training, including live webinars and webinar recordings, for the duration of membership.
CPD Only Training Membership offers unlimited access to all CPD face-to-face technical training courses and all online training, including live webinars and webinar recordings (excluding practical workshops), for the duration of membership.

Online Training Membership offers unlimited access to all online training, including live webinars and webinar recordings, for the duration of membership.

Premium Membership offers unlimited access to all face-to-face technical training courses and all online training including live webinars and webinar recordings and access to the technical query helpline and a set number of on-site file reviews, for the duration of membership.

The technical query helpline includes queries in the following areas: Audit (True and Fair and Clients’ Money), Financial Reporting and other areas relevant to firms of accountants, such as Anti-Money Laundering, Clients’ Money, Investment Business, Practice Assurance and general ethical questions. This does not include technical tax queries. See our website for more information on the number of file reviews included within Premium Membership.

Mercia operates a fair usage policy for our memberships; see Non-attendance and Fair Usage Policy.
Memberships are a 12 month subscription. All membership fees are per person per month plus VAT. All memberships must include all chargeable staff within the firm, regardless of whether they will be attending courses. Any staff working 20 hours or less per week should be included as half. Partners and directors are treated as full time regardless of the number of hours worked.

All memberships exclude attendance on the Certificate in Probate and Estate Administration courses and assessments, Management Leadership and Business Development courses, in-house courses and any conferences, unless specifically included by a bespoke agreement.

Members are eligible to purchase course credits at the lowest credit price to use against face to face or online training not included in their chosen membership option.

Members are eligible for discounts on other products and services. Call us for more information.
Entering into a Membership implies acknowledgment of the conditions above and agreement to Mercia’s right to invoice for additional members of staff if it subsequently becomes clear that at the time of making the initial declaration of chargeable staff, one or more individuals was omitted from the list of chargeable staff.

Changes to your Membership
You must notify Mercia in writing or by email with a read receipt of any changes that you wish to make to your Membership during the year.

8. Course Credits

Course credits can be used by any employee of your firm on any Mercia face to face courses at any of our venues, and on all webinars, conferences, management courses and the Probate course and assessment. There are no limits to the number of course credits that can be used on any one course, subject to places being available.

Course credits are not valid for in-house courses.

The Mercia website and our brochures provide details of the number of credits required to attend individual face-to-face courses and webinars.

Course credits are valid for 24 months from the date of purchase unless specifically agreed otherwise. They must be used against courses running or webinar courses available in that 24 month period. Unused course credits cannot be carried forward and refunds for a purchase of course credits cannot be issued.

Course credits may be transferred between face-to-face courses and webinars, or reinstated into your credit bank as follows:

  • For a cancellation of a course place booked using course credits, we require 14 days’ notice in writing or by email with a read receipt. Your course credits will be reinstated into your credit bank to use against future course bookings. Your credits will remain valid for 24 months from the date of purchase.
  • We must be notified of course swaps in writing or by email with a read receipt at least 7 working days in advance of the course. When making a course swap your course credits will be allocated to the new course place.
  • Where shorter notice is given, Mercia reserves the right to refuse the request.

Block bookings of course credits include discounts of more than 50%, depending on the number purchased. The discount rate applied to each block of course credits purchased will depend on the size of that block and not the total number of credits purchased by the firm. For details of the discounts available by buying a block of course credits, please click here.

Invoices for course credit fees will be sent via email. Our payment terms are 30 days or by monthly direct debit for block bookings of 50+ credits.

9. Non-attendance and Fair Usage Policy for Memberships

Out of courtesy to other clients, please notify us in writing or via an email with a read receipt within 14 working days of a course running if you or any of your staff are unable to attend a public course or live webinar on which they have previously been booked.

We appreciate that from time to time it may not be possible to attend every course that you have booked. However, where individuals from a member firm are booked to attend 10 or more courses, yet they fail to attend 50% or more, and do not give us written confirmation within 14 working days of the course(s) that they are cancelling, Mercia reserves the right to charge the firm a cancellation fee equal to half of the published course fee.

Mercia also operates a fair usage policy for our memberships. The aim of these is to enable firms and individuals to meet all their training needs within the fixed monthly payment. Unfortunately, a very small number of clients abuse the unlimited nature of the package. If a client’s usage is excessive, unfair or affects other clients’ enjoyment of our training we will first raise our concerns with that client. However, in extreme cases we reserve the right to increase the membership charge for the firm or individual or to cancel the membership.

10. Disclaimers

The Mercia brochures are correct at the time of going to print but the content may be subject to change. Current information about courses running can be found on the Mercia website at www.mercia-group.com

No responsibility for acting upon or refraining to act upon any advice received during the courses contained in this programme can be accepted by the course presenter, notes author, or Mercia. The content of the course may vary dependant on the speaker and course location.

Prices quoted on this website and in brochures are valid until 31 December 2020. Prices are subject to VAT at the current rate.


1. General

1.1 Our peer review service incorporates a wide range of reviews, which include:

  • Audit Compliance Review
  • Audit File Review (hot or cold)
  • Practice Assurance Compliance Review
  • Anti-Money-Laundering Compliance Review
  • Clients’ Money Compliance Review
  • Investment Business Compliance Review

2. Contact details

2.1 All enquiries in respect of our peer review service should be directed to Mercia Group Ltd (Mercia), 0330 058 7141.

2.2 Should you wish to discuss a technical matter in respect of a review, we will transfer you to one of our reviewers.

3. Arranging a review

3.1 In order to arrange a review we will require the following information:

  • Firm name, address and contact details
  • The type of review required
  • The number of locations to visit (where applicable)
  • The number of files to review
  • The nature of any specialist files to review (e.g. charities, pension schemes, solicitors etc.)
  • An approximate preferred date for the review
  • Whether the firm uses electronic audit software
  • Whether your firm is a member of Mercia or uses the Mercia audit manual
  • Whether your firm is a member of the Bluefin insurance scheme
  • Whether your firm uses a proprietary audit system or has recently switched systems
  • Any special requirements for the review (e.g. comments and conclusions based upon a previous review by the QAD or ACCA Monitoring Unit). We will need to see a copy of the report and any special instructions from your regulator.

3.2 If you have not had a previous review from Mercia we will need to conduct a customer due diligence check before we can arrange the review. To carry this out we will contact you to go through a number of questions. In accordance with our obligations under anti-money laundering legislation your personal data will be processed for the purpose of preventing money laundering or terrorist financing, and as you otherwise agree, for example, in order for us to provide the services for which you engage us.

In accordance with the Data Protection Act 1998, the data controller is Mercia.

3.4 The detailed terms and conditions of the review will be set out in an engagement letter. We will send you two copies of our signed engagement letter. One copy should be signed and returned to us prior to the review.

3.5 Where the review involves a visit to your offices, we will contact you as soon as possible after your initial enquiry with possible dates for the review.

3.6 Once a date has been agreed we will send you a confirmation letter, confirming the following:

  • The name of the reviewer(s)
  • The date(s) of the review
  • The type(s) of review and the number of files to be reviewed (including any specialist files)
  • The cost of the review and an indication of any travelling and accommodation expenses.

4. The review process (for visits to firm’s offices)

4.1 Shortly before the review, the reviewer will contact you to confirm the final arrangements. This will normally involve confirmation of:

  • Whether the reviewer or the firm will be selecting the files for review
  • Where the reviewer is selecting the files, whether this will be done in advance or on the day of the review
  • Whether any files for locations not visited need to be transferred to the location of the review
  • The expected time of arrival.

4.2 On the day of the review, the reviewer will initially outline the review process and discuss any particular requirements of the review.

4.3 Once the file review is complete, the reviewer will discuss the key findings and provide an indication of the grades of the files that have been cold reviewed. We do not grade hot file reviews.

4.4 Our reviewers grade cold reviewed files from A to D. A copy of the grading structure will be included in the final report.

5. The review process (for postal reviews)

5.1 Once the file has been received, we will confirm safe receipt and indicate the likely date of return.

5.2 Once the file has been reviewed, the reviewer will telephone you to discuss the main findings of the report.

6. The report

6.1 We aim to issue the final report within 10 working days of the review. However, we retain the right to extend this period without prior notice.

6.2 Should we extend the period in which the report is issued, we will inform you of the delay and will provide an indication of when the report may be expected. Advance, draft PDF copies of the report can be issued on request.

6.3 Our final report will be issued as a locked PDF file and an invoice for the service will be issued.

7. Confidentiality

7.1 All information obtained during the course of the review, together with the final report, will be treated as strictly private and confidential.

7.2 The report is prepared for the internal use of the firm and its employees. It should not be disclosed to any third party apart from regulation compliance officers without our prior written consent.

8. Disclaimer

8.1 In view of the limited amount of detailed review, the report should not be relied upon to identify all weaknesses that exist within the firm's audit and other regulatory procedures. However, it should identify the main problem areas in the files reviewed and therefore enable standards to be improved as necessary.

9. Limitation of liability

Please see our general limitation of liability cap for consultancy services above.

10. Complaints

10.1 If you are not satisfied with the service that you have received you may either contact the reviewer or contact David Southern, Head of Audit Reviews, Mercia.

11. Charges and cancellations

11.1 Mercia will invoice your firm for all consultancy work, including any expenses, once the work has been completed. Our standard terms are for payment within 30 days of the date of invoice. We reserve the right to discontinue the provision of consultancy services where invoices have not been paid by their due date.

11.2 Charges additional to those included in Premium Membership will be collected via the direct debit mandate held.

11.3 In the case of all reviews, you undertake wherever possible to give Mercia notice as follows of the review being required.

- On-site cold file review: 4 weeks’ notice

- On-site hot file review: 2 weeks’ notice

- Electronic or Postal cold file review: 4 weeks’ notice

- Electronic or Postal hot file review: 2 weeks’ notice

11.4 If your request for a review is urgent and is required within 2 weeks, we reserve the right to levy the following surcharges:

- £100 for less than 2 weeks’ notice

- £200 for less than 1 weeks’ notice

If Mercia needs to cancel a consultancy visit, you will be notified of the cancellation at least 5 working days prior to the date of the visit, except in exceptional circumstances such as the illness of the consultant.

If Premium or Bespoke members cancel a confirmed visit with less than 30 days’ notice, the support time will not be reallocated.

In other cases, if an arranged review is cancelled or rearranged with less than 30 days’ notice, Mercia reserves the right to charge a cancellation fee of 50% of the agreed fee.

Tax, Audit & Accountancy Technical Support

1. General

1.1 Our Tax and Audit & Accountancy Technical Support service covers the majority of day to day issues practices face and includes:

Tax Technical Support

  • Key taxes, including income, inheritance, corporation and capital gains tax
  • HMRC enquiries
  • International tax
  • Stamp Duty
  • National insurance
  • VAT
  • Share valuations
  • Capital allowances

Audit & Accountancy Technical Support

  • Company law
  • Auditing
  • Practice assurance 
  • Financial reporting
  • Ethical matters
  • Anti money laundering matters
  • Investment Business regulatory issues
  • Specialist areas (those covered by Mercia’s Specialist Assignment Manual sections)

2. Contact details

2.1 All enquiries in respect of the Tax Technical Support service should be directed to Mark Morton, Mercia Group Ltd, 0116 2581200.

2.2 All enquiries in respect of the Audit & Accountancy Technical Support service should be submitted using our online form.

3. Using the support service

3.1 Before you can use the technical support service, we need to have performed customer due diligence (CDD) procedures on your firm. If this has already been done as part of our peer review service it should not need to be done again.

3.2 Our CDD records will also need updating from time to time to ensure that the firm’s circumstances and details have not changed significantly. In accordance with our obligations under anti-money laundering legislation your personal data will be processed for the purpose of preventing money laundering or terrorist financing, and as you otherwise agree, for example, in order for us to provide the services for which you engage us.

3.3 In accordance with the Data Protection Act 1998, the data controller is Mercia Group Limited (Mercia).

3.4 The Technical Support service is available Monday to Friday from 9:30am to 12:30pm and 2:00pm until 5:00pm. All queries should be entered onto the online form and this will be sent to our team to log your query on to our system. The consultant manning the helpline that day will then contact you via phone or email.

3.5 For tax queries, the consultant will discuss the query with you and give advice over the telephone. For other queries, the consultant will also email you a written note that sets out the question asked and the answer given, to provide you with a record of the consultation and reduce the possibility of misunderstanding.

3.4 We will endeavour to contact you within one working day. If we are unable to provide an answer to your query within this timeframe, we will endeavour to agree a suitable timeframe for the response to your query.

3.5 The minimum charge for the service is 15 minutes for tax queries and 30 minutes for other queries. Where we expect the time taken to be longer than the minimum amount (for example where a technical query involves the review of accounts, leases, or other documents, or would otherwise be expected to take longer than 30 minutes), the timescale and cost of dealing with such queries will be by agreement on a case by case basis.

4. Confidentiality

4.1 All information obtained during the course of the query will be treated as strictly private and confidential.

4.2 The advice should not be disclosed to any third party without our prior written consent.

4.3 We will make no direct contact with any of your clients unless it is agreed in advance with you. Our contract will always be with your firm even if, by agreement, we deal directly with your client.

5. Pricing

5.1 Access to the TQ helpline for non-tax queries is free to Premium Members for queries that can be answered within 30 minutes, including research time, documenting the query and emailing the answer to you. Any time in excess of that is chargeable in 15 minute units.

5.2 Bespoke Members can purchase an agreed number of hours of TQ time and include it in their membership.

5.3 Members of the Money Laundering Reporting Officer Support Service receive, free of charge, 2 hours of TQ time on AML queries.

5.4 Any use of the TQ service in excess of time included within any membership, as above, will be invoiced at the rate applicable at the time of the query.

5.5 The time charged includes the time necessary to research and document the query and email the answer to you. Invoices are raised at the end of each month.

5.6 For all chargeable technical queries, an invoice will be rendered directly to your firm; responsibility for payment rests with the person who raised the query. Where we hold a direct debit mandate, payment will be collected on or immediately after the 1st or 15th day of the month. In accordance with the direct debit guarantee, we will provide at least 10 days’ notice prior to collection.

5.7 We reserve the right to discontinue the provision of consultancy services where invoices have not been paid by their due date.

6. Disclaimer

6.1 The advice given can only relate to the exact facts as outlined by the caller. No responsibility for any loss occasioned to any person acting or refraining from action as a result of the advice provided via this service can be accepted by Mercia or the consultant providing the advice.

6.2 For more information on our limitation of liability, please see our general terms and conditions.

7. Complaints

7.1 If you are not satisfied with the service that you have received you may either contact the person concerned or David Norris, Director, Mercia.

Marketing Support

1. Price Variation

The price agreed will be the amount invoiced unless a Customer advises non-agreement within seven days of receipt of invoice.

2. Tax

Except in the case of a Customer who is not contracting in the course of a business nor holding himself out as doing so, Mercia Group Limited reserves the right to charge the amount of any value added tax payable whether or not included on the invoice.

3. Preliminary Work

The Customer shall pay for all work carried out at their request (and for all materials used in connection with such work) whether for drafting, research, design experimentation, preparation or otherwise at Mercia Group Limited standard rate(s) in force from time to time and whether or not any final or subsequent order is submitted or completed.

4. Proofs

The Customer shall pay (in addition to the agreed price or charges) for any additional work carried out as a result of:

a. Additional (or alterations to) proofs required as a result of the Customer's failure to check and/or correct proofs submitted for approval.

b. Alterations to style, layout, or content by Customers in all cases where those matters were in the first instance left to the discretion of Mercia Group Limited.

5. Delivery

5.1 Goods are delivered to the Customer when Mercia Group Limited makes them available to the Customer or any agent of the Customer or any carrier (who shall be the Customer's agent whoever pays his charges) at Mercia Group Limited's premises or other delivery point agreed by Mercia Group Limited.

5.2 Risk in the Goods passes when they are delivered to the Customer.

5.3 Mercia Group Limited may at its discretion deliver the Goods by instalments in any sequence.

5.4 Where the Goods are delivered by instalments, each instalment shall be deemed to be the subject of a separate contract and no default or failure by Mercia Group Limited in respect of any one or more instalments shall vitiate the Contract in respect of the Goods previously delivered or undelivered.

5.5 Any dates quoted by Mercia Group Limited for the delivery of the Goods are approximate only and shall not form part of the Contract and the Customer acknowledges that in the performance expected of Mercia Group Limited no regard has been paid to any quoted delivery dates.

5.6 If the Customer fails to take delivery of the Goods or any part of them on the due date and fails to provide any instructions, documents, licences, consents or authorisations required to enable the goods to be delivered on the due date, Mercia Group Limited shall be entitled upon giving written notice to the Customer to store or arrange for the storage of the Goods, and then risk in the Goods shall pass to the Customer delivery shall be deemed to have taken place and the Customer shall pay to Mercia Group Limited all costs and expenses including storage and insurance charges arising from its failure.

5.7 Mercia Group Limited shall not be liable for any penalty, loss, injury, damage or expense arising from any delay or, failure in delivery or performance of or repudiate the Contract. This includes any failure to deliver Budget Day Publications on the advised delivery date.

6. Variations in Quantity

Every endeavour will be made to deliver the correct quantity ordered, but estimates are conditional upon margins of 2% for work in one colour only and 5% for other work being allowed for overs or shortage; the Customer shall not be entitled to refuse delivery or to any compensation or damages on account of any such shortfall.

7. Claims

Any claim for damage, delay or partial loss of goods in transit or of non-delivery must be given in writing to Mercia Group Limited and the carrier within two clear days of delivery (or, in the case of non-delivery, within seven days of despatch of the goods) and any claim in respect thereof must be made in writing to Mercia Group Limited within seven days of delivery. Mercia Group Limited shall not be liable in respect of any claim unless the aforementioned requirements have been complied with except in any particular case where the Customer proves that:

a. it was not possible to comply with the requirements and

b. advice (where required) was given and the claim made as soon as reasonably possible

c. and in the case of claim Mercia Group Limited shall be afforded all reasonable opportunity and facility to investigate claims and the Customer shall if so requested, promptly return any goods which are the subject of any claim and any packing securely packed and carriage paid to Mercia Group Limited for examination.

8. Liability

Mercia Group Limited shall not be liable for any loss to the Customer arising from delay in transit not caused by Mercia Group Limited.

9 Customer's Property

a. Customer's property and any other third party property supplied to Mercia Group Limited by or on behalf of the Customer shall, while it is in the possession of Mercia Group Limited or in transit to and from the Customer, be deemed to be at the Customer's risk and the Customer should insure accordingly.

b. Except in respect of death or personal injury caused by Mercia Group Limited's negligence, Mercia Group Limited shall not be liable to the Customer by reason of any representation or implied warranty condition or other term or under these express terms for any consequential loss or damage (whether for loss of profit or otherwise) costs, expenses, or other claims for consequential compensation whatsoever.

10. Variation

No variation to these conditions is binding unless agreed in writing between Mercia Group Limited and the Customer.

11. Payment

An invoice is raised after goods have been despatched and payment is due as per the terms on the invoice. If an order is cancelled after a proof has been produced, payment for the product set-up costs will still be due.

12. Ownership and Copyright

Mercia Group Limited shall be owner of and beneficially entitled to the copyright and all other rights of a like nature conferred in the United Kingdom in any artwork carried out by Mercia Group Limited at the Customer's request from which the work delivered has derived.

13. Copyright of Printed Material and Website/Electronic Use of Material

Unless otherwise specifically stated, no printed material purchased from Mercia Group Limited may be used for any other medium, including electronic media. It is not permitted to copy or scan Mercia Group Limited words or artwork onto a website, nor to include it in an e-mail.

The intellectual property rights in material supplied by Mercia Group Limited for incorporation into the publications belongs to Mercia Group Limited and may not be reproduced or resold in whole or in part in any format whatsoever. It may not be used for any other purpose other than that agreed between the Customer and Mercia Group Limited.

14. Copyright of Website/Electronic Material

Similarly, unless otherwise specifically stated, no electronic material purchased from Mercia Group Limited may be used for any medium other than the one stated, be it website and/or for use in an email. It is not permitted to copy or scan electronically-provided Mercia Group Limited words or artwork onto printed material.

The intellectual property rights in material supplied by Mercia Group Limited for incorporation into the publications belongs to Mercia Group Limited and may not be reproduced or resold in whole or in part in any format whatsoever. It may not be used for any other purpose other than that agreed between the Customer and Mercia Group Limited.

15. Risk and Ownership of the Work

a. A risk in the work shall pass to the Customer when the Customer or its agent take delivery of the work or collects it.

b. Even though risk in the work has passed in accordance with (a) above the Customer will not own the work until the printer is paid for the work and no other amounts are outstanding from the Customer to Mercia Group Limited in respect of other work supplied by Mercia Group Limited.

c. Before title has passed to the Customer under (b) above and without prejudice to any other rights of Mercia Group Limited, Mercia Group Limited shall have the right to recover and resell the work and may enter the Customer's premises by its servants or agents for that purpose.

16. Budget Summaries

These include disclaimers in accordance with the samples. The nature of these products is that the material is based upon Press Releases and our interpretation of that information. No responsibility is accepted as a result of any information that is not correctly reproduced. Mercia Group Limited’s responsibilities extend only to the production of a personalised summary.

17. Tax Rates Cards

The company cannot accept any responsibility for information that is changed as a result of amendments to the Budget in the Finance Bill, Finance Act or Social Security Acts.

18. Early Bird Discount

Mercia Group Limited reserves the right to bar or remove Customers from the Early Bird Discount Scheme, to amend the rules for qualification to the Early Bird Discount Scheme, and to amend or withdraw offers relating to the Early Bird Discount Scheme, at any time and without giving prior notice.

19. Availability

The availability of publications or products may be subject to change according to changes in Government policy (eg Budget Report, Pre-Budget Report summary).

20. Competition Standard Rules & Regulations

The standard Rules & Regulations for all Mercia Group Limited competitions are as follows:

Open to anyone who enters by post, phone, fax, email or via the website by 5pm on the date stated

Only one entry per company

Entry address: Mercia Group Ltd, Grove Park, 2 Thorpe Way, Enderby, Leicester LE19 1SU

One entry will be chosen at random for each prize

No cash alternative to prize

Employees, immediate families or anyone professionally connected to Mercia Group Limited are not eligible to enter

Winner notification – winning company to be displayed on the Mercia Group Limited website. The winner will also be notified by email or phone

Mercia Group Limited may wish to use winners in any related publicity

Mercia Group Limited claim no responsibility for responses which are lost, delayed or not received.


Payment terms

  • An invoice for 50% of the set-up fee will be issued on receipt of order and 50% on approval of the App.
  • The monthly subscription is payable by DD and will commence when the App is available for download in the App Store.

Who owns the content?

  • Content provided by Mercia Group Ltd is subject to copyright and cannot be reproduced in any other format or product without written permission from Mercia Group Ltd.
  • Content provided by Mercia Group Ltd is not available on an exclusive basis and may be used in other marketing support products.
  • Content provided by a firm will remain the property of that firm and will not be reproduced in any other marketing support product unless this is requested by the firm.

What is included in the monthly fee?

  • Mercia Group Ltd provides the content for the monthly business news. This will automatically be updated for taxapp subscribers.
  • Any changes within Tax regulations which affect calculators or tables are made available in the taxapp as soon as practically possible.
  • Any bug fixes as required.
  • Any updates required to support the latest operating systems for iOS and Android.
  • Any enhancements and features introduced by Mercia Group Ltd.

What will it cost to enhance my App?

  • If your suggested enhancement, content or feature is considered by us to be suitable for other App subscribers we will build this FOC and make it available to you and others.
  • If you have a suggestion to improve the App that you want exclusively designed for your App we may be able to build it for you and will agree a fee before any work is undertaken.

Can I development the App myself?

  • We cannot allow you access to the source code and cannot accept code produced by others.

What happens when the contract is terminated?

  • We will end the sale of the App in the App store on the agreed date, this will make it unavailable for further downloads.
  • We will cease to update the content within the App.
  • The App will remain on all devices which it has been downloaded.
  • The code and content will remain the property of Mercia Group Ltd (except where it has been provided by the client) and will not be reused unless a new contract is agreed.

What happens after the first 12 months?

  • Your contract will turn to a rolling 30 day contract with one month’s notice period. The VAT is payable in full on the first month of the new contract.
  • The annual subscription of £79 payable to Apple to open your developer’s account is included in the initial set up fee for year one. This will be recharged at costs in subsequent years but you can use this account to publish future Apps you may develop or subscribe to.
  • We cannot guarantee monthly fees will remain unchanged; if there is an increase planned we will let you know prior to the end of your contract.

Anti Money-Laundering Products

1. Money Laundering Reporting Officer Support Service

1.1 Mercia Group offers an annual Support Service for Money Laundering Reporting Officers, designed to ensure that your firm remains compliant with the Money Laundering regulations. It provides you with all the anti money laundering training and support you need to train your staff (and keep them up to date) and implement the required anti money laundering procedures with ease.

1.2 The Support Service provides you with:

  • Unlimited access to Mercia Group’s online Anti Money-Laundering courses;
  • Access to the online Anti Money Laundering Procedures Manual;
  • 2 hours of free Technical Queries helpline on Money Laundering issues, which will be recorded in 15 minute units  (with a minimum charge of 30 minutes)
  • Mercia Group’s monthly Anti Money Laundering newswire and 6-monthly summary newswire.

1.3 Your Money Laundering Reporting Officer Support Service covers a period of 12 months, starting on the 1st of the month. We will write to you annually in the last two months of your subscription to provide you with details of the cost of the service for the forthcoming year.

1.4 Under the anti money laundering regime, SWAT falls within the regulated sector and will have to report to the National Crime Agency any specific information disclosed to us during any conversations if it amounts to knowledge or suspicion of money laundering. However, we are relevant professional advisers under the regulations and as such must not report knowledge or suspicion obtained in privileged circumstances. Technical queries usually seek advice about the legal position under the Money Laundering Regulations, Proceeds of Crime Act or Terrorism Act, and such queries are treated as being received in privileged circumstances.

2. ICAEW AML Basic System

2.1 ICAEW has partnered with Mercia Group to develop the ICAEW Anti Money Laundering Service to raise firms’ awareness of their AML obligations and help them implement correct procedures. The service provides both guidance and the necessary tools to help you comply with the regulations.

There are three different systems, Basic, Standard and Complete, depending on the level of your client profile.

2.2 The Basic System is aimed at sole practitioners with no staff or subcontractors (or a maximum of just one or two) with a limited variety of clients, all of whom operate purely within the UK.

2.3 It provides you with:

  • The necessary documentation and forms that you need to comply with the regulations.
  • A series of short help sheets.
  • One place on Introductory Money Laundering training for Accountants, with multiple choice test and printable certificate. 
  • An annual Anti Money Laundering newswire providing an overview of key changes during the year.

Additional training is available at an additional cost.

3. ICAEW AML Standard System

3.1 The Standard System is aimed at firms with staff dealing with a more varied client portfolio, all of whom operate purely within the UK. The Standard System is not designed for firms whose clients have overseas activities.

3.2 It provides you with:

  • The necessary documentation and forms that you need to comply with the regulations, which can be downloaded from the Mercia Group website.
  • A series of short help sheets.
  • Unlimited access to one-hour introductory online training course, with multiple choice test and printable certificate. 
  • A six-monthly Anti Money Laundering update newswire.

Additional training is available at an additional cost.

The ICAEW AML Standard System is available to both ICAEW and non-ICAEW members.

4. ICAEW AML Complete System

4.1 The Complete System has been created to support firms of any size who have UK or overseas clients, or UK clients with overseas connections.

4.2 It provides you with:

  • The necessary documentation and forms that you need to comply with the regulations, which can be downloaded from the SWAT website.
  • A series of short help sheets
  • Unlimited access to one-hour introductory online training course, with multiple choice test and printable certificate.
  • A monthly update newswire and a six-month (summary) update newswire
  • Unlimited access to a live annual Anti Money Laundering update webinar, plus unlimited access to the recording of this update webinar.

4.3 Additional training is available at an additional cost.

5. General Terms

5.1 These systems are all available to both ICAEW and non-ICAEW members.

5.2 Subscriptions to these services cover a period of 12 months, starting on the 1st of the month. We will write to you annually in the last two months of your subscription to provide you with details of the cost of the service for the forthcoming year.

5.3 Payment for these products is due in full at the start of the subscription or in advance of the renewal date. SWAT’s normal payment terms are payment by credit card. Alternatively you can send a cheque, although the service will not normally commence or be renewed until the cheque is cleared. If we hold a current direct debit mandate for you, we will take your subscription by direct debit on or around the date of renewal.

5.4 We will raise an invoice for any additional work undertaken, such as additional training or answering anti-money laundering technical queries.

5.5 If you do not renew you will lose access to the documentation, forms and help sheets and you will be removed from the circulation list. You will not receive any future updates to the system to reflect changes in the regulations, legislation or guidance issued by the various supervisory bodies.


This page provides details surrounding the cookies which are used across www.mercia-group.co.uk and what they are used for.

What Are Cookies?

A cookie is a small file that is saved by your browser when you visit a website. It enables certain information about your visit to be stored by the site.

Some of these cookies are essential in order for a website to run as you would expect it to while others allow us to provide you with a better service (for example, understanding what content is most popular, to provide you more of the same).

Our Cookie Policy

We understand you need to reach the most relevant information quickly and easily. So, our main aim of using cookies is to provide you with the most optimised 'user experience' possible. (For details on what personal information we collect using cookies and how we use it, read our privacy policy http://www.wilmington.co.uk/privacy-policy .)

We may use cookies to help you navigate the website efficiently and perform certain functions. For example, cookies allow us to remember your log in details to save you from having to type your username and password every time you visit us, or move from page to page.

Our website analytics tool also uses cookies in order to analyse how, when and where visitors use our websites, but this information is not tied to personally identifiable information. We only use this data to improve your experience. For example, we are able to find out what the most popular content is each week, and update our homepage to reflect that current interest.

For members, subscribers and registered users of our website, if your cookies aren't enabled on your computer, it will mean that your experience when logged in to our website will be limited. You will only be able to browse and you will not be able to use our shop to book on an event or order publications.

For more details about cookies, visit www.aboutcookies.org.

What Cookies We Use

The following describes the cookies we use across our website and what we use them for:

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Contact information

If you have any questions about either our privacy policy or cookie policy, then please contact us on:

enquiries@mercia-group.co.uk or 0330 058 7141 by phone.

Student recruitment

General terms

Mercia Group Ltd recruits graduates seeking the ACA qualification for a number of prestigious Small to Medium sized firms of Chartered and Certified Accountants based in London and the South East.

Our firms offer competitive salaries, a 3-5 year training contract with a full study support package leading to the ICAEW Chartered Accountancy qualification (ACA).  They provide on-the-job training with a wide range of clients, leading to the potential for career progression.

Mercia Group also offers a full training and monitoring package for the students it recruits. Further information is available from our Recruitment and Student Manager in our London office.

Use of services

Mercia Group will seek to provide you with graduate students in line with requirements for your desired intake(s). We recruit students for training contracts starting in August, September or January, depending on your requirements.

The agreement between us commences on 1 January each year and relates to intakes for August and September of that year and January of the following year. We will write to you annually in November to provide you with details of the costs for the forthcoming year and a copy of our current Terms and Conditions.

Your undertakings

You agree to provide us with your company profile and your ideal student profile, together with the number of vacancies you have to fill and the starting date(s), the qualification you train towards (i.e. ACA) and your academic criteria. You also agree to provide us with a jpeg logo for inclusion on our website and a link to your own website for the purpose of maximising our marketing.

Mercia prides itself on only submitting candidates to you that match your requirements and who we think will be an asset to your firm. However, there is no obligation on you to employ any of the candidates that we send to you.

Mercia Group Ltd undertakings

We agree to provide you with candidates for 2nd interview or assessment days and potential placement. Our recruitment team will confirm candidates’ ID and qualifications, and screen, assess and interview them on your behalf. We will provide you with details of the candidates’ application, their test and assessment results, and our interview notes.

We recruit candidates by advertising extensively, including on university websites across the UK and by attending recruitment fairs. For each applicant we:

  • Check their application form to ensure minimum academic standards are met.
  • Assess their profile, looking for evidence of numeracy and literacy, initiative, problem solving, teamwork, time management and communication skills.
  • Invite them for a first interview and testing at our premises, during which we:
    • Use assessments to test their numeric and literacy skills, their ability to compose written information, to spell and whether they have a grasp of the personal qualities required;
    • Undertake a conversation-based interview to discuss the candidate’s experiences to date, to challenge their assumptions, and to assess their inter-personal skills.

Only candidates that pass these stages and match your company and student profile will be submitted to you for 2nd interview.

Mercia Group Ltd fees, refunds and payment terms

There is no charge for registration to Mercia Group’s Student Recruitment service.

There is a fixed charge per student placed with you, which will be notified to you each year, in advance of the commencement of each year’s agreement. You will be invoiced for each student recruited on commencement of their first day at your firm.

Firms will be charged a non-refundable upfront membership fee which will be 1/3 of total cost per vacancy and invoiced 12 months in advance of each intake. The remainder of the fee(s) will be due on success and when the candidate(s) commence with the firm.

Firms will be invoiced for vacancy withdrawals on a sliding scale for the period 6-2 months of the candidates start date and the full fee if withdrawn within 1 month.


Notice of cancellation of the Student Recruitment agreement between us for the following year, by either party, must be given in writing no later than 15 December in any given year.


Mercia Group Ltd cannot be held responsible for being unable to find suitable candidates to fill all your vacancies, or for candidates refusing positions offered to them.

Student Training and monitoring

Mercia Group Ltd offers a full training and monitoring package for students studying for the ICAEW Chartered Accountancy qualification (ACA) or the Association of Chartered Certified Accountants qualification (ACCA) and working for member firms in the London and South East area. Exam tuition is generally provided by Kaplan Financial (Kaplan), although we also have links to other training providers. Mercia Group Ltd provides its own practical training on face-to-face Student Workshops held in London. Exam training, Mercia Group practical training courses and work experience combined with home study are spread over the period of the training contract.

Mercia Group Ltd monitors the progress of each student individually to identify any problems at an early stage and to discuss them with the student, the training provider and, if necessary, with the employing firm.

Your Student Training and Monitoring contract with Mercia Group is for a 12 month period running from 1 August to 31 July.

Mercia Group’s Student training and monitoring service is a 3 part process. Students are registered with us from the start of their training contract, and we work closely with the employing firm to map out a programme of study and client work to take them through their training and exams.

  • Tuition for the professional exams is normally provided by Kaplan, with whom we have negotiated favourable terms, though we can work with other training providers.  Mercia Group monitors their tutorial arrangements closely.
  • We provide face-to-face Student Workshops in London throughout the period of the training contract, to teach and improve practical skills at work.
  • We provide all administration related to the training, and a full monitoring service for each student to ensure that any problems are identified and dealt with at the earliest possible opportunity. We also provide counselling services in relation to the student’s studies, and access to an impartial person independent of their office to whom they can speak confidentially if necessary.

We work closely with the employing firm throughout the process.

We will write to you annually in the last two months of your contract to provide you with details of the costs for the forthcoming year and agree the students to be included in the contract, together with any amendments to our terms and conditions.

You agree to work with Mercia Group Ltd to assist the training of your students in the following ways:

  • advise Mercia Group Ltd of the commencement date of each student, and the date that they leave your employment, if applicable;
  • advise us of any absence due to illness from courses run by either Kaplan or Mercia;
  • advise us of a student’s decision to defer or cancel tuition course modules or professional exams;
  • your training partner will meet with Mercia Group Ltd staff on an annual basis to prepare a Mercia Group course programme for your students to fit in with the work that they are undertaking within your office;
  • ensure your students attend their progress tests and mock exams, including the Mercia Saturday mock exams;
  • pay Kaplan’s tuition fees and course material fees promptly when they become due (not applicable for those students studying under a Level 7 apprenticeship);
  • comply with your obligations as a training firm for ICAEW or ACCA.


Your students enter into a training agreement with you at the start of their training, setting out what you expect from them during the term of their training. We expect your students to start their studies immediately and plan to work steadily and consistently over the whole period of their training. They should expect to study for at least 15-20 hours each week, in addition to their work within your firm. We expect them to attend all the courses they are booked at both Kaplan and Mercia, to take their assessments and mock exams at the time that they are set, and to attend tutorial meetings when these are required. They are also responsible for ensuring that they book to attend the ICAEW exams at the appropriate time.

  • Mercia Group Ltd deals with the overall administration relating to practical student training courses and makes your students’ course bookings directly with the exam tutors. We prepare computerised ‘Course Programmes’ for each student.
  • There is a dedicated Mercia Group Ltd structured exam course approach with Kaplan.
  • We are a major client of Kaplan and can ensure that our students get the best possible service while preparing for their examinations including class sizes and lecturers used. We have regular 6 monthly meetings with Kaplan, discussing Course structures, Tutor teams, class sizes etc.
  • We have an advantageous price arrangement with Kaplan for course fees which we pass on to our client firms. Tuition Fee Invoices are checked before being passed on to you. (If you are a Levy payer or can claim government funding fees will be drawn down directly to the training provider and invoiced accordingly, Mercia Group Ltd will have no part in the billing process for apprentices)
  • We resolve any issues directly with the exam tutors, thus saving partner, manager and student administration time.
  • Our student counsellor will oversee each student’s studies and ensure satisfactory progress towards each examination. You will receive regular reports on each student’s progress. A member of Mercia Group Ltd will discuss reports with those students that are struggling and you will be involved only when it becomes absolutely necessary.
  • We liaise directly with ICAEW and ACCA regarding efficient implementation of changes.
  • If required, we can arrange for your students to attendICAEW’s Professional Development (PD) forums as per your agreement with Mercia Group, for an additional fee.
  • We work closely with you, the employing firm, throughout your students’ training process.


Just as there are 3 parts to our Student Training and Monitoring service, so this service is charged to you in 3 ways.

  • Tuition for the ICAEW (or ACCA) courses are invoiced to us by Kaplan (unless it is part of an apprenticeship levy or government funded). We check the invoices carefully before invoicing the firm. We have negotiated favourable rates with Kaplan which are passed on to you.
  • Payment for our face-to-face Student Workshops in London is made directly to Mercia Group, and is charged according to the number of workshops attended. Payment may be made at the time of booking. Alternatively, you will probably find it more efficient to pay for these courses by means of a Membership Subscription or by Course credits.
  • Monitoring fees for students are invoiced to you quarterly in advance, for payment within 30 days.


 Our fees are plus VAT at the current rate.


Mercia Group Ltd reserves the right to suspend services in the event of default on any payments and to take appropriate action to collect any outstanding amounts.

Subject to Mercia Group’s right to suspend services, as above, notice of cancellation of a Training and Monitoring contract by either party must be given in writing no later than one month prior to the end of the current contract, i.e. by 30 June in any year.

Should a student leave your employment, you may withdraw him or her from the Training and Monitoring contract with immediate effect. You will be credited for any workshop and training fees that are unused.

Mercia Group Ltd reserves the right to withdraw support for a student who does not comply with the Student undertakings detailed above, or who has a history of failing exams. We will first raise our concerns with you, the training partner and the student before giving written notice of the withdrawal of our support.

Newsletter Survey

Competition terms and conditions

  • Entries must be submitted by 11pm Friday 15 November 2019.
  • Only one entry per Mercia Group Limited customer.
  • Entries received by non-Mercia Group Limited newsletter customers will not be counted.
  • All correctly completed entries will be entered into a prize draw which will take place on Tuesday 19 November.
  • The winner will be notified via email and/or phone
  • The prize for the chosen winner is a £50 Amazon voucher.
  • The winner must claim their prize within 14 working days of Mercia Group Limited sending notification. If the prize is unclaimed after this time, Mercia Group Limited reserves the right to offer the unclaimed prize to a substitute winner selected in accordance with these rules.
  • Prizes are subject to availability. In the event of unforeseen circumstances, Mercia Group Limited reserves the right (a) to substitute alternative prizes of equivalent or greater value and (b) in exceptional circumstances to amend or foreclose the promotion without notice. No correspondence will be entered into.
  • To obtain details of the winners please email marketing@mercia-group.co.uk stating the name of the prize draw in the subject heading 4 weeks after the closing date.
  • By entering the prize draw each entrant agrees to be bound by these terms and conditions.
  • The promoter Mercia Group Ltd, Grove Park, 2 Thorpe Way, Enderby, Leicester, LE19 1SU These terms and conditions are governed in accordance with the laws of England and Wales.