The AISMA Charter

The AISMA Charter sets the service level standards AISMA accountants are required to provide for their clients.

Here are extracts from the Charter, which is shared by AISMA accountants with their medical clients:


As a member of the Association of Independent Specialist Medical Accountants (AISMA), our AISMA nominated specialist has overall responsibility for ensuring that standards are maintained within our firm. We will inform you who will be your main contact within our firm and which other members of our team will manage your affairs on a day-to-day basis.

Response times

We will deal with correspondence from clients promptly. For enquiries requiring an element of research, we will give you a full detailed reply by a notified deadline. We will respond to telephone messages either the same day or, where not practical, by the end of the following working day.

Service and quality

As members of AISMA we are subject to regular peer reviews to ensure our standards are maintained. We will always be friendly, courteous and approachable. You will be encouraged to discuss issues with us. If in your view our services do not attain expected standards, or if you are ever disappointed, please tell us. We will do our utmost to enhance our service and provide value for money.


Our fees reflect the quality and value of our service and the specialist nature of our work. We will advise you in advance of the basis of our fees. We can, on request, provide an estimate before undertaking any work on your behalf.

Accounting standards

We will ensure that all accounts are drawn up in accordance with best practice to properly reflect all aspects of GMS, PMS or APMS income.

Profits, assets and drawings

The accounts will clearly disclose the basis on which the profits are allocated between the partners and the investment of the partners in the capital assets of the practice. A schedule of drawings by the individual partners will be included in the accounts.


We will show the ownership of the practice assets and make it clear which partners own the surgery premises and how the income and expenses have been allocated. For health centre practices we will clearly show all amounts notionally paid by the PCO in respect of rent, rates and similar items.


Our team receives continuous, appropriate training at all levels to help provide a service that is reliable, responsive and gives you total confidence.


We will advise partners in advance of forthcoming tax liabilities and their relevant payment dates. In this way, the partners will be able to set funds aside to provide for tax liabilities.


We will prepare annual superannuation certificates and advise doctors in advance of any anticipated shortfall in pension contributions.

Feedback from doctors

We believe that the perception of our performance is always the reality. Your feedback is critical to our continual innovation and improvement. We will always look for your ideas, comments and suggestions.