3.4We will perform the agreed procedures with reasonable skill and care and will report any misstatement, frauds or errors that are revealed by the enquiries we undertake within the scope of the engagement. Our work should not, however, be relied upon to disclose all misstatements, frauds or errors that might exist.
3.5We accept that, whether or not you meet the applicable obligations under the lease, we remain under an obligation to perform our work with reasonable care. Failure by you to meet your obligations under the lease or to provide such assistance as we require may cause us to be unable to provide our report in the agreed terms. In circumstances where we are unable to provide a report we may withdraw from the engagement.
3.6 We also have a professional responsibility not to allow our name to be associated with financial information which we believe may be misleading. Therefore, although we are not required to search for such matters, should we become aware, for any reason, that the service charge accounts may be misleading, we will discuss the matter with you with a view to agreeing appropriate adjustments and/or disclosures in the accounts. In circumstances where adjustments and/or disclosures that we consider appropriate are not made or where we are not provided with appropriate information, and as a result we consider that the accounts are misleading, we will withdraw from the engagement.