# LETTER OF APPOINTMENT OF AUDITOR
Date: 20 May 2038
Parties: Company: Meriton Design Ltd, 41 Temple Street, Bristol BS1 6QL, represented by director Oliver Grant. Auditor: Hart & Vale Audit LLP, 2 Queen Square, Bristol BS1 4JQ, represented by partner Miriam Hart.
## 1. Appointment and objective
Hart & Vale accepts appointment as statutory auditor for the year ending 31 December 2038. It will plan and perform work to obtain reasonable assurance that the financial statements are free from material misstatement and will report as required by applicable law and professional standards.
## 2. Scope and responsibilities
The company remains responsible for preparing accounts, maintaining controls, selecting appropriate accounting policies and preventing and detecting fraud. The auditor will assess evidence and materiality, but an audit cannot detect every error or guarantee future viability. Any non-audit service requires a separate written agreement and independence assessment.
## 3. Access, timetable and fee
The company will provide ledgers, contracts, bank evidence and management explanations by 31 January 2039 and provide reasonable premises and staff access. The £9,600 fee plus VAT is invoiced £3,200 plus VAT on 20 May, 1 October 2038 and 15 January 2039; extra work requires prior written approval.
## 4. Communication and confidentiality
The auditor will communicate significant findings and the proposed report to the directors and members as required. Information is confidential except where disclosure is required by law, a regulator, professional obligation or the company's consent. Working papers remain the auditor's property and are retained under its current policy.
## 5. Termination, law and execution
Either party may terminate for a material uncured breach on 14 days' written notice, without removing statutory resignation or removal procedures. Fees for work performed remain payable. England and Wales law governs. Miriam Hart for Hart & Vale Audit LLP and Oliver Grant for Meriton Design Ltd signed on 20 May 2038; current Companies Act and audit rules must be verified.