Commercial Service Charges

At M+A Partners, we are experienced in delivering an independent review of service charge accounts in order to provide you with an accurate and clear set of costs for reporting and budgeting.

Our Service Charge Accounts team review all commercial service charge accounts in accordance with the international standard on review engagements (UK and Ireland) 2400 (revised), “engagement to review historical financial statements” issued by the financial reporting council (ISRE 2400 reviewed) and the ICAEW Technical release TECH 09/14 Accountants report on commercial property service charge accounts.

ISRE 2400 (revised) and TECH 09/14 requires us to conclude whether anything has come to our attention that causes us to believe that the statement of service charge expenditure is not prepared in all material respects in accordance with the relevant provisions of the code of practice ‘service charge in commercial property’ issued by the RICS.