ICPAU issues general guidelines about fees charged by ICPAU members but the actual fees charged are a commercial matter between the practitioner and the client. Fee rates charged by our members, are expected to be determined by the marketplace and ensure that fees remain competitive. Therefore, this is a commercial matter between the member and the member's clients outside the Institute's jurisdiction. Where a dispute regarding fees arises it is advisable that you talk to the member about your concerns with the view of reaching a settlement. If this fails, consider contacting an organisation which mediates commercial disputes. Note that use of mediation services may be at a cost. Be aware that if you choose not to pay the member or agree on what to pay, a claim against you may be made in a court of law which you will need to defend. Fees will vary based on many factors, including number of staff, the perceived value of the service being provided and the practice's costs and overheads. Whenever you use the services of a CPA in Uganda you should request a letter of engagement that clearly sets out the services to be provided and the basis on which fees will be charged.