Is this email too informal for a client?

A recent online exchange between two anonymous accountants made me chuckle:

Accountant 1
Has anyone else noticed that email communication with clients is becoming more personal and less formal?

Accountant 2

Dear [Accountant 1],

I hope you are well.

My emails, like yours, have moved imperceptibly from sublimely formal to ridiculously over-friendly.

Please find attached our fee-note in respect of our professional charges relating to our involvement and commentary upon the matter(s) raised by you; settlement of which is due within seven days. Thank you for using our services, which I trust have been to your satisfaction.

Thank you in anticipation of your timely settlement.

Yours objectively,

Mr ThisIsAsInformalAsIget F.C.A.