Terms and Conditions / Service Agreement

1.1 FIG is a professional services firm providing tax preparation, accounting, bookkeeping, payroll, financial consulting, and related financial services from its principal place of business at:

1.2 The relationship between FIG and Client is that of an independent contractor. FIG and its personnel are not employees, partners, or agents of Client, and Client is not an employee, partner, or agent of FIG.

1.3 No partnership, joint venture, or fiduciary relationship is created by these Terms or by any engagement between FIG and Client, except as expressly required by applicable professional standards.

2.1 FIG may provide one or more of the following services, as specifically agreed in an engagement letter, proposal, invoice, or signed contract (collectively, "Engagement Documents"):

• Accounts payable
• Accounts receivable
• Bank reconciliations
• Bill payment
• Budget preparation
• Detailed general ledgers
• Financial statements (management-level, non-attest)
• General bookkeeping
• Payroll services
• Tax preparation, tax planning, and tax compliance
• Business entity formation
• CFO and advisory services
• Mortgage and lending services
• Asset management and asset protection
• Insurance management
• Real estate financial services
• Capital gains and investment consulting
• Other services as mutually agreed in writing

2.2 The exact scope of work, deliverables, timelines, and assumptions will be defined in the applicable Engagement Documents. Fees will be based entirely on the nature, complexity, and volume of work to be performed, and may be structured as one-time project fees, per-deliverable fees, or fixed recurring service fees. No hourly billing applies.

2.3 FIG is not engaged to audit, review, or examine financial statements or to provide any form of assurance or attestation services unless expressly and separately agreed in writing. Our work should not be relied upon to detect fraud or other irregularities, unless a specific fraud investigation engagement is agreed to in writing.

2.4 Client is solely responsible for all management decisions, financial policies, tax positions, and the overall accuracy and completeness of all information and records provided to FIG.

3.1 No Legal Advice

FIG is not a law firm and does not provide legal advice. Nothing on our website, marketing materials, emails, videos, audio content, reports, or any other communications should be construed as legal advice. You are solely responsible for consulting with your own licensed attorney or qualified legal professional regarding your specific legal circumstances.

3.2 No Investment or Insurance Advice

FIG does not act as a registered investment adviser, broker-dealer, or licensed insurance producer unless separately licensed, engaged, and expressly disclosed in writing. Any general discussion of investments, insurance, or financial strategies is informational in nature only and does not constitute individualized investment, insurance, or securities advice.

3.3 No Guarantee of Outcomes

FIG does not guarantee any specific tax savings, financial results, business outcomes, or regulatory approvals. All advice and services are based on information available to FIG at the time the services are rendered and are not automatically updated for subsequent law changes unless otherwise agreed in writing.

3.4 Slogan Interpretation

Our slogan, "At Fiscal Integrity Group, We Enlighten Your Finances," is a metaphorical expression representing the clarity, transparency, and professional insight we bring to your financial situation. It does not imply or guarantee the provision of any physical light source or any specific financial outcome.

3.5 Information Currency

Financial, tax, and regulatory laws change frequently and may be subject to differing interpretations. Our advice reflects the law and regulatory guidance in effect at the time services are performed. FIG is not responsible for changes in law that occur after services are completed unless a separate ongoing advisory engagement is in place.

4.1 Client agrees to:

• Provide full, accurate, and timely information, records, and documentation necessary for FIG to perform the services
• Grant access to accounting systems, software platforms, client portals, and relevant third-party platforms as needed
• Review and approve all tax returns, reports, filings, financial statements, and other deliverables before submission or filing
• Notify FIG promptly of any changes in ownership, business structure, contact information, banking details, legal proceedings, or other material events that may affect the services
• Respond to requests for information or clarification within a reasonable time to avoid delays in service delivery

4.2 Client acknowledges that FIG will rely on the information provided by Client and by third parties designated by Client, and FIG is not responsible for verifying the completeness or accuracy of such information beyond the procedures expressly agreed in writing.

4.3 Client is solely responsible for the accuracy and completeness of all financial information provided to FIG and for any resulting tax, regulatory, financial, or legal consequences arising from inaccurate, incomplete, or untimely information.

4.4 Client is responsible for maintaining its own complete copies of all source records, documents, and deliverables. FIG may, at its discretion, retain copies in accordance with its own record retention policies, but FIG's files are not a substitute for Client's own recordkeeping obligations.

5.1 All fees charged by FIG are based on the amount, complexity, and scope of work to be performed, as set forth in the applicable Engagement Documents. Fees are structured on a fixed, work-based model as follows:

• One-time fixed project fees — for specific engagements, filings, or defined deliverables
• Fixed fees per deliverable — for individual reports, returns, or financial documents
• Recurring fixed service fees — for ongoing services (e.g., monthly, quarterly, or annual bookkeeping, payroll, or advisory retainers) tied to the agreed scope of services

FIG does not bill on an hourly basis. All fees reflect the full value of the agreed work to be performed.

5.2 Unless otherwise specified in writing in the Engagement Documents, payment is due in full prior to FIG commencing work on any service or engagement.

5.3 FIG may require retainers, deposits, or prepayments at its discretion. FIG reserves the right to suspend work, withhold deliverables, and/or terminate the engagement if invoices are not paid when due. Client remains solely responsible for any resulting penalties, interest charges, or adverse consequences from delayed filings or submissions caused by non-payment or late payment.

5.4 Invoices not paid when due may incur interest or late fees at the maximum rate permitted by applicable California law. Client agrees to reimburse FIG for all reasonable costs of collection, including attorneys' fees and court costs, incurred in recovering unpaid amounts.

5.5 Quoted fees do not include out-of-pocket expenses such as government filing fees, courier or delivery charges, third-party software licensing fees, credit card or payment processing fees, or similar direct costs. These will be passed through to Client and billed separately.

5.6 FIG reserves the right to adjust recurring fees at any time upon at least thirty (30) days' written notice to Client. Continued use of FIG's services after the notice period constitutes acceptance of the revised fees.

6.1 FIG will maintain the strictest level of confidentiality with respect to all personal, financial, business, and sensitive information provided by Client. FIG will not disclose such information to any third party except:

• As expressly authorized by Client in writing
• As required or permitted by applicable law, regulation, or court order
• To FIG's employees, subcontractors, and service providers on a strict need-to-know basis and subject to binding confidentiality obligations
• To tax authorities, regulatory bodies, or professional oversight organizations as required by law or professional standards
• To professional advisors (e.g., attorneys, auditors, insurers) in connection with FIG's own business operations

6.2 As tax and accounting professionals, FIG adheres to the confidentiality standards required by the AICPA Code of Professional Conduct, IRS rules on tax return preparer confidentiality, and all applicable state professional ethics requirements.

6.3 FIG's collection, use, storage, disclosure, and protection of personal information is further governed by our Privacy Policy, which is incorporated into these Terms by reference. By engaging FIG's services, you acknowledge that you have read and agree to our Privacy Policy.

7.1 If you opt in to receive SMS or text messages from FIG, you consent to receive messages that may include:

• Appointment reminders and scheduling confirmations
• Follow-up and account status communications
• Billing notices and payment inquiries
• Two-factor authentication and account security codes
• Important updates regarding tax deadlines, regulatory changes, or account matters
• Marketing or promotional messages (only with your explicit and separately obtained consent)

7.2 Message frequency may vary and may be up to approximately 20 messages per week, depending on your account activity and the nature of services.

7.3 Standard message and data rates may apply depending on your wireless carrier and service plan. You are responsible for all such charges.

7.4 To opt out of SMS messages at any time, reply "STOP" to any message from FIG. For help, reply "HELP" or visit our support page at https://secure.fiscalintegritygroup.com/support.

7.5 FIG will not sell, share, rent, or disclose your SMS opt-in data, phone number, or consent information to any third party for marketing purposes. This data is used exclusively for communication between FIG and you.

7.6 SMS opt-in and consent records will be retained for compliance and service purposes only, and message content will be retained for a period of 30 days unless a longer retention period is required by law or for legitimate business purposes.

8.1 FIG's website is provided for informational purposes. While we strive to maintain accurate and up-to-date content, FIG makes no representations or warranties regarding the completeness, accuracy, or timeliness of any content published on our website.

8.2 Our website may contain links to third-party websites, social media platforms, or external resources. FIG is not responsible for the content, accuracy, security, or privacy practices of any third-party sites. We encourage you to review the applicable privacy policies and terms of any third-party site you visit.

8.3 FIG uses cookies and similar tracking technologies on its website to improve functionality, analyze site usage, personalize content, and facilitate secure portal access. You may manage cookie preferences through your browser settings. FIG honors Do Not Track (DNT) signals.

9.1 FIG may engage third-party vendors, cloud storage providers, software platforms, sub-processors, and other service providers to deliver or support its services (including but not limited to hosting, document storage, email delivery, payment processing, payroll software, tax platforms, and SMS messaging services).

9.2 All such third parties are contractually required to protect your information and use it only as directed by FIG and as necessary to perform services on FIG's behalf.

9.3 FIG maintains a list of active sub-processors, available upon written request, which identifies the name and location of each sub-processor, the services they provide, and the types of information they process.

9.4 FIG is not liable for the independent acts or omissions of third-party service providers beyond FIG's own contractual and statutory obligations to you.

10.1 FIG retains all right, title, and interest in and to its proprietary templates, methodologies, checklists, tools, software, know-how, and systems developed or utilized by FIG in providing services, including any enhancements or modifications.

10.2 Upon receipt of full payment, Client receives a non-exclusive, non-transferable license to use the deliverables produced for Client (e.g., tax returns, financial statements, reports) for Client's own internal business, compliance, and filing purposes. Client may not resell, license, or otherwise commercially exploit FIG's proprietary materials, tools, or methodologies.

11.1 These Terms apply to all services provided by FIG to Client beginning on the Effective Date and continue until all active engagements have been completed or terminated as described below.

11.2 Either Party may terminate an engagement as follows:

• Mutual termination: By providing the other Party at least days' written notice
• Client-initiated termination: By providing FIG at least days' written notice
• FIG-initiated termination: By providing Client at least days' written notice

11.3 FIG may suspend or immediately terminate services without advance notice for cause, including but not limited to:

• Non-payment of any outstanding invoice
• Breach of these Terms or any Engagement Document
• Requests or instructions that FIG believes in good faith to be unethical, fraudulent, or unlawful
• Client's failure to cooperate in a manner that makes the engagement impractical or impossible to complete

11.4 Upon termination, Client must immediately pay all outstanding invoices, including fees for all work performed and all authorized expenses incurred through the effective date of termination. FIG may retain copies of work papers and records as required by applicable law and professional standards.

11.5 The following sections shall survive termination of any engagement or these Terms: Sections 3 (Disclaimers), 4.3 (Client Responsibility for Accuracy), 6 (Confidentiality), 10 (Intellectual Property), 11.4 (Payment Upon Termination), 12 (Limitation of Liability), 13 (Indemnification), 14 (Dispute Resolution), and 15 (Governing Law).

12.1 To the fullest extent permitted by applicable law, FIG's total cumulative liability to Client for any and all claims, losses, damages, or expenses of any kind arising out of or in connection with any engagement or these Terms — whether in contract, tort, negligence, strict liability, or otherwise — shall not exceed the greater of:

• The total fees actually paid by Client to FIG for the specific engagement giving rise to the claim during the twelve (12) calendar months immediately preceding the event; or
• The available limits of FIG's applicable professional liability / errors and omissions insurance policy in force at the time of resolution.

12.2 In no event shall either Party be liable to the other for any indirect, incidental, consequential, special, exemplary, or punitive damages, including but not limited to loss of profits, loss of revenue, loss of business opportunity, business interruption, or loss of data — even if such Party has been advised of the possibility of such damages.

12.3 These limitations shall not apply to the extent expressly prohibited by applicable law, or in cases of gross negligence or willful misconduct by FIG.

13.1 Client shall indemnify, defend, and hold harmless FIG and its owners, officers, members, employees, contractors, and agents (collectively, "FIG Parties") from and against any and all claims, liabilities, damages, losses, costs, and expenses (including reasonable attorneys' fees and court costs) arising out of or related to:

• Client's breach of these Terms or any Engagement Document
• Client's use or misuse of the deliverables or services provided by FIG
• Any inaccurate, incomplete, fraudulent, or misleading information supplied by Client or on Client's behalf
• Client's failure to comply with any applicable law, regulation, or governmental requirement
• Any third-party claims arising from Client's business operations, tax positions, or financial decisions

13.2 FIG will promptly notify Client of any claim subject to indemnification and will cooperate reasonably in the defense of such claim, at Client's expense.

14.1 FIG will perform services in material compliance with applicable U.S. federal and state laws, regulations, and professional standards, including:

• Internal Revenue Service (IRS) regulations and Circular 230
• State tax agency requirements
• Gramm-Leach-Bliley Act (GLBA)
• California Consumer Privacy Act (CCPA)
• General Data Protection Regulation (GDPR), where applicable
• AICPA Code of Professional Conduct
• Fair Credit Reporting Act (FCRA)
• CAN-SPAM Act and TCPA (for electronic and SMS communications)
• Payment Card Industry Data Security Standard (PCI DSS), where applicable
• Other applicable state and federal laws

14.2 Client is responsible for ensuring its own compliance with all laws and regulations applicable to its business or personal affairs, including employment law, sales and use tax, corporate governance, licensing, and recordkeeping obligations. FIG's services do not relieve Client of these independent compliance obligations.

15.1 The Parties agree to attempt in good faith to resolve any dispute, claim, or controversy arising out of or relating to these Terms or any engagement through informal written notice and direct discussion within thirty (30) days of the written notice.

15.2 If the dispute cannot be resolved informally within that period, it shall be submitted to and settled by binding arbitration in Los Angeles County, California, before a single neutral arbitrator, conducted in accordance with the rules of a recognized arbitration provider mutually agreed upon by the Parties, or, if they cannot agree, as designated by a court of competent jurisdiction.

15.3 Either Party may commence arbitration at any time after the informal resolution period expires by providing written notice of arbitration to the other Party. The arbitrator's award shall be final and binding, and judgment on the award may be entered in any court of competent jurisdiction.

15.4 Each Party shall bear its own attorneys' fees and costs incurred in arbitration. Arbitration administration fees and arbitrator compensation shall be shared equally by the Parties unless the arbitrator determines otherwise as permitted by applicable law.

15.5 Nothing in this Section prevents either Party from seeking emergency, temporary, or preliminary injunctive or equitable relief in a court of competent jurisdiction to prevent irreparable harm pending the conclusion of arbitration.

16.1 These Terms and all engagements between FIG and Client shall be governed by and construed in accordance with the laws of the State of California, without regard to its conflict-of-law principles.

16.2 Subject to the mandatory arbitration provisions in Section 15, any judicial proceeding (including proceedings to enforce or confirm an arbitration award) shall be brought exclusively in the state or federal courts located in Los Angeles County, California, and the Parties hereby irrevocably consent to personal jurisdiction and venue in such courts.

17.1 Client consents to receiving communications from FIG electronically, including via email, SMS, client portal, and other digital channels, which may include sensitive financial and personal information. If you wish to receive communications by a different method, please notify us in writing.

17.2 Electronic signatures, click-wrap acceptance, electronic initials, and other forms of digital consent to these Terms or any Engagement Documents shall have the same legal force and effect as original handwritten signatures, to the fullest extent permitted by the Electronic Signatures in Global and National Commerce Act (E-SIGN), the Uniform Electronic Transactions Act (UETA), and applicable California law.

18.1 These Terms, together with all applicable Engagement Documents, invoices, and FIG's Privacy Policy, constitute the entire agreement between FIG and Client with respect to the subject matter herein and supersede all prior proposals, discussions, representations, negotiations, or agreements, whether oral or written.

18.2 In the event of a direct conflict between these Terms and a specific Engagement Document signed by both Parties, the Engagement Document shall control only with respect to the specific conflicting provision, and these Terms shall govern all other matters.

19.1 FIG may update or revise these Terms from time to time to reflect changes in services, operations, applicable law, or regulatory requirements. Updated Terms will be posted on our website with a revised effective date and/or provided to you by email or portal notification.

19.2 Continued use of FIG's services after the revised effective date constitutes your acceptance of the updated Terms. If you do not agree to updated Terms, you must notify FIG in writing and discontinue use of services, subject to payment of all amounts then due and outstanding.

23.1 All formal notices required or permitted under these Terms shall be in writing and deemed duly delivered when:

• Delivered personally to the receiving Party
• Sent by certified U.S. mail, return receipt requested
• Sent by a nationally recognized overnight courier service with confirmation
• Sent by email with confirmed delivery or read-receipt acknowledgment (except for notices legally required to be sent by physical mail)

23.2 Notices to FIG shall be directed to:

In the event of a confirmed data breach that affects your personal information, FIG will:

• Notify affected individuals without undue delay, and generally within 72 hours of becoming aware of the breach
• Provide information on the nature of the breach, the data affected, and the steps FIG has taken to address it
• Offer guidance on protective measures you may take
• Notify relevant supervisory authorities as required by applicable law

By signing an Engagement Document, submitting information to FIG to commence work, using FIG's services, or otherwise accepting these Terms (including electronically), Client confirms that:

• Client has read, understood, and agrees to be bound by these Terms and Conditions in their entirety
• Client acknowledges that all fees are based on the scope and amount of work to be performed — either as a one-time fixed project fee or a fixed recurring service fee — and that no hourly billing applies
• Client has had the opportunity to seek independent legal, tax, or financial advice prior to entering into any engagement with FIG
• The person accepting these Terms on behalf of a business entity has the authority to bind that entity

This Terms and Conditions document is entered into by Fiscal Integrity Group and the Client as identified in the applicable Engagement Documents and is effective as of the date first signed or accepted.