I am in the process of winding up a company which has no remaining assets. Out of the blue my accountant informed me that he has not previously issued any bills for his services going back to 2010/11 and sent me his invoices for the period from then to now. He made a point of reminding me that, as a Director, I am persoanlly liable under the terms of the engagement letter. I am not disputing the work he has done and accept my share of the blame for not realising that the work was unbilled, but surely he must accept some blame as well. Is it reasonable to expect a signifcant reduction to his fees as it was his failing in not issuing the invoices sooner? Any advice welcome. Thank you.