Helpsheet outlining when accountants may exercise a lien over client documents, covering conditions that need to be met, exceptions applying for company records, insolvency, and fee disputes.
Continue reading
This content is not freely available. To access 'Exercising Liens' you need to be one of the following:
ACA student
This content is available to ACA students. If you want to start the ACA qualification there are several routes you can take
Business and Finance Professional
An internationally recognised designation and professional status from the ICAEW.
ICAEW member
Gain access to world-leading information resources, guidance and local networks. 98% of the best global brands rely on ICAEW chartered accountants.