Common use of Engagement Objective and Scope Clause in Contracts

Engagement Objective and Scope. Our advice is dependent upon the accuracy and completeness of the information and representations that we receive from you as well as your stated intended use of the advice. Therefore, providing us with inaccurate or incomplete information or representations may result in inaccurate findings or inappropriate recommendations and critical recommendations may not be identified. We will not audit or otherwise verify the data you submit to us, although we may ask you to clarify certain information. CPA Firm Responsibilities Government Inquiries. This engagement does not include responding to inquiries by any governmental agency or tax authority. If your tax return is selected for examination or audit, you may request our assistance in responding to such an inquiry. If you ask us to represent you, we will confirm this representation in a separate engagement letter. Tax Advice. Our advice is based upon tax reference materials, facts, assumptions, and representations that are subject to change. Our advice is valid as of the time it is given and we may advise you of changes that are likely to occur, but we will not update our advice for subsequent legislative or administrative changes or future judicial interpretations except on request. To the extent we provide written advice concerning federal tax matters, we will follow the guidance contained in Arguable Positions. We will use our judgment to resolve questions in your favor where a tax law is unclear, provided there is sufficient support for doing so. If there are conflicting interpretations of the law, we will explain the possible positions that may be taken on your return. We will follow the position you request, provided it is consistent with our understanding of the tax reference materials. If the IRS, state or local tax authorities later contest the position taken, there may be an assessment of additional tax, penalties, interest, and professional fees. We assume no liability, and you hereby release us from any liability for such additional tax, penalties, interest, and professional fees. Client Responsibilities Ultimate responsibility. You have final responsibility for your tax consulting services. We will provide you with a copy of any deliverables for review prior to finalization. You agree to review and examine them carefully for accuracy and completeness. You are solely responsible for implementation of any strategies discussed in the deliverables. Penalties and Interest Charges. Federal, state, and local tax authorities impose various penalties and interest charges for non-compliance with tax laws and regulations, including, failure to file or late filing of returns, and underpayment of taxes. You, as the taxpayer, remain responsible for the payment of all tax, penalties, and interest charges imposed by tax authorities.

Engagement Objective and Scope. Our advice is dependent We will prepare the following tax returns for the year ended December 31, 2017: Form 1040 U.S. Individual Income Tax Return We will not prepare any tax returns except those identified above, without your written request, and our written consent to do so. We will prepare your tax returns based upon the accuracy and completeness of the information and representations that we receive from you as well as your stated intended use of the advice. Therefore, providing us with inaccurate or incomplete information or representations may result in inaccurate findings or inappropriate recommendations and critical recommendations may not be identifiedprovide to us. We will not audit or otherwise verify the data you submit to us, although we may ask you to clarify certain information. CPA Firm Responsibilities Government InquiriesYou agree to indemnify and hold our firm and its partners, principals, shareholders, officers, directors, members, employees, agents or assigns (collectively, “firm,” “we,” “us,” or “our”) harmless with respect to any and all claims arising from the use of the tax returns for any purpose other than filing with the IRS and state and local tax authorities regardless of the nature of the claim, including the negligence of any party. Our engagement does not include any procedures designed to detect errors, fraud, or theft. Therefore, our engagement cannot be relied upon to disclose such matters. This engagement is limited to the professional services outlined above. Unless otherwise noted, we will perform our services in accordance with the Statements on Standards for Tax Services (“SSTS”) issued by the American Institute of Certified Public Accountants (“AICPA”) and U.S. Treasury Department Circular 230 (“Circular 230”). We will prepare your tax returns based upon your filing status (single, married filing jointly, married filing separately, head of household or qualifying widow with dependent child) as reflected in your income tax returns for last year. If your filing status has changed, you wish to change your filing status, or you have questions about your filing status, please contact us immediately. Our engagement does not include tax planning services. During the course of preparing the tax returns identified above, we may bring to your attention potential tax savings strategies for you to consider as a possible means of reducing your taxes in subsequent tax years. However, we have no responsibility to do so, and will take no action with respect to such recommendations, as the responsibility for implementation remains with you, the taxpayer. If you ask us to provide tax planning services, we will confirm this representation in a separate engagement letter. This engagement does not include responding to inquiries by any governmental agency or tax authority. If your tax return is selected for examination or audit, you may request our assistance in responding to such an inquiry. If you ask us to represent you, we will confirm this representation in a separate engagement letter. Tax Advice. Our advice is based upon tax reference materials, facts, assumptions, and representations that are subject to change. Our advice is valid as of the time it is given and we may advise you of changes that are likely to occur, but we We will not update our advice respond to any request from banks, mortgage brokers or others for subsequent legislative or administrative changes or future judicial interpretations except on request. To the extent we provide written advice concerning federal tax matters, we will follow the guidance contained in Arguable Positions. We will use our judgment to resolve questions in your favor where a tax law is unclear, provided there is sufficient support for doing so. If there are conflicting interpretations of the law, we will explain the possible positions that may be taken on your return. We will follow the position you request, provided it is consistent with our understanding of the tax reference materials. If the IRS, state or local tax authorities later contest the position taken, there may be an assessment of additional tax, penalties, interest, and professional fees. We assume no liability, and you hereby release us from any liability for such additional tax, penalties, interest, and professional fees. Client Responsibilities Ultimate responsibility. You have final responsibility for your tax consulting services. We will provide you with a copy verification of any deliverables for review prior to finalization. You agree to review and examine them carefully for accuracy and completeness. You are solely responsible for implementation of any strategies discussed in the deliverables. Penalties and Interest Charges. Federal, state, and local information reported on these tax authorities impose various penalties and interest charges for non-compliance with tax laws and regulations, including, failure to file or late filing of returns, and underpayment of taxes. You, as the taxpayer, remain responsible for the payment of all tax, penalties, and interest charges imposed by tax authorities.

Engagement Objective and Scope. Our advice is dependent We will prepare all required documents including state trust returns involved in the completion of your federal 1041 trust return. We will not prepare any tax returns except those identified above, without your written request, and our written consent to do so. We will prepare your tax returns based upon the accuracy and completeness of the information and representations that we receive from you as well as your stated intended use of the adviceprovide to us. Therefore, providing us with inaccurate or incomplete information or representations may result in inaccurate findings or inappropriate recommendations We have not been engaged to and critical recommendations may will not be identifiedprepare financial statements. We will not audit or otherwise verify the data you submit to us, although we may ask you to clarify certain information. CPA Firm Responsibilities Government InquiriesWe will prepare the above-referenced tax returns solely for filing with the Internal Revenue Service (“IRS”) and state and local tax authorities as identified above. Our work is not intended to benefit or influence any third party, either to obtain credit or for any other purpose. You agree to indemnify and hold us harmless with respect to any and all claims arising from the use of the tax returns for any purpose other than filing with the IRS and state and local tax authorities regardless of the nature of the claim, including the negligence of any party. Our engagement does not include any procedures designed to detect errors, fraud, or theft. Therefore, our engagement cannot be relied upon to disclose such matters. In addition, we are not responsible for identifying or communicating deficiencies in your internal controls. You are responsible for developing and implementing internal controls applicable to your operations. This engagement is limited to the professional services outlined above. Unless otherwise noted, we will perform our services in accordance with the Statements on Standards for Tax Services (“SSTSs”) issued by the American Institute of Certified Public Accountants (“AICPA”) and U.S. Treasury Department Circular 230 (“Circular 230”). It is our duty to perform services with the same standard of care that a reasonable tax return preparer would exercise in this type of engagement. It is your responsibility to safeguard your assets and maintain accurate records pertaining to transactions. We will not hold your property in trust for you, or otherwise accept fiduciary duties in the performance of the engagement. B ookkeeping assistance We may deem it necessary to provide you with accounting and bookkeeping assistance solely for the purpose of preparing the tax returns. These services will be performed solely in accordance with the AICPA Code of Professional Conduct. We will request your approval in writing before rendering these services. Additional charges will apply for such services. You may be required to make quarterly estimated tax payments. We will calculate these payments for the current tax year based upon the information you provide to prepare your prior tax returns (the “safe harbor” rule). Updating recommended payments to more closely reflect your actual current year’s income is not within the scope of this engagement. If you would like us to provide this service, we will confirm this update in a separate engagement letter. T ax planning services Tax planning services are not within the scope of this engagement. During the course of preparing the tax returns identified above, we may bring to your attention potential tax savings strategies for you to consider as a possible means of reducing your taxes in subsequent tax years. However, we have no responsibility to do so, and will take no action with respect to such recommendations, as the responsibility for implementation remains with you, the taxpayer. If you ask us to provide tax planning services, we will confirm this representation in a separate engagement letter. G overnment inquiries This engagement does not include responding to inquiries by any governmental agency or tax authority. If your tax return is selected for examination or audit, you may request our assistance in responding to such an inquiry. If you ask us to represent you, we will confirm this representation in a separate engagement letter. Tax Advice. Our advice is based upon tax reference materials, facts, assumptions, and representations that are subject to change. Our advice is valid as of the time it is given and we may advise you of changes that are likely to occur, but we will not update our advice for subsequent legislative or administrative changes or future judicial interpretations except on request. To the extent we provide written advice concerning federal tax matters, we will follow the guidance contained in Arguable Positions. We will use our judgment to resolve questions in your favor where a tax law is unclear, provided there is sufficient support for doing so. If there are conflicting interpretations of the law, we will explain the possible positions that may be taken on your return. We will follow the position you request, provided it is consistent with our understanding of the tax reference materials. If the IRS, state or local tax authorities later contest the position taken, there may be an assessment of additional tax, penalties, interest, and professional fees. We assume no liability, and you hereby release us from any liability for such additional tax, penalties, interest, and professional fees. Client Responsibilities Ultimate responsibility. You have final responsibility for your tax consulting services. We will provide you with a copy of any deliverables for review prior to finalization. You agree to review and examine them carefully for accuracy and completeness. You are solely responsible for implementation of any strategies discussed in the deliverables. Penalties and Interest Charges. Federal, state, and local tax authorities impose various penalties and interest charges for non-compliance with tax laws and regulations, including, failure to file or late filing of returns, and underpayment of taxes. You, as the taxpayer, remain responsible for the payment of all tax, penalties, and interest charges imposed by tax authorities.

Engagement Objective and Scope. Our advice is dependent We will prepare the following federal tax returns for the year ended December 31, 2018: Form 1040 U.S. Individual Income Tax Return We will not prepare any tax returns except those identified above, without your written request, and our written consent to do so. We will prepare your tax returns based upon the accuracy and completeness of the information and representations that we receive from you as well as your stated intended use of the adviceprovide to us. Therefore, providing us with inaccurate or incomplete information or representations may result in inaccurate findings or inappropriate recommendations We have not been engaged to and critical recommendations may will not be identifiedprepare financial statements. We will not audit or otherwise verify the data you submit to us, although we may ask you to clarify certain information. CPA Firm Responsibilities Government InquiriesWe will prepare the above-referenced tax returns solely for filing with the Internal Revenue Service (“IRS”) and state and local tax authorities as identified above. Our work is not intended to benefit or influence any third party, either to obtain credit or for any other purpose. You agree to indemnify and hold us harmless with respect to any and all claims arising from the use of the tax returns for any purpose other than filing with the IRS and state and local tax authorities regardless of the nature of the claim, including the negligence of any party. Our engagement does not include any procedures designed to detect errors, fraud, or theft. Therefore, our engagement cannot be relied upon to disclose such matters. This engagement is limited to the professional services outlined above. Unless otherwise noted, we will perform our services in accordance with the Statements on Standards for Tax Services (“SSTSs”) issued by the American Institute of Certified Public Accountants (“AICPA”) and U.S. Treasury Department Circular 230 (“Circular 230”). We will prepare your tax returns based upon your filing status as reflected in your income tax returns for last year. If your filing status has changed, you wish to change your filing status, or you have questions about your filing status, please contact us. Our engagement does not include tax planning services. During the course of preparing the tax returns identified above, we may bring to your attention potential tax savings strategies for you to consider as a possible means of reducing your taxes in subsequent tax years. However, we have no responsibility to do so, and will take no action with respect to such recommendations, as the responsibility for implementation remains with you, the taxpayer. If you ask us to provide tax planning services, we will confirm this representation in a separate engagement letter. This engagement does not include responding to inquiries by any governmental agency or tax authority. If your tax return is selected for examination or audit, you may request our assistance in responding to such an inquiry. If you ask us to represent you, we will confirm this representation in a separate engagement letter. Tax Advice. Our advice is based upon tax reference materials, facts, assumptions, and representations that are subject to change. Our advice is valid as of the time it is given and we may advise you of changes that are likely to occur, but we We will not update our advice respond to any request from banks, mortgage brokers or others for subsequent legislative or administrative changes or future judicial interpretations except verification of any information reported on request. To the extent we provide written advice concerning federal these tax matters, we will follow the guidance contained in Arguable Positionsreturns. We will use our judgment to resolve questions in your favor where a do not communicate with third parties or provide them with copies of tax law is unclear, provided there is sufficient support for doing so. If there are conflicting interpretations of the law, we will explain the possible positions that may be taken on your return. We will follow the position you request, provided it is consistent with our understanding of the tax reference materials. If the IRS, state or local tax authorities later contest the position taken, there may be an assessment of additional tax, penalties, interest, and professional fees. We assume no liability, and you hereby release us from any liability for such additional tax, penalties, interest, and professional fees. Client Responsibilities Ultimate responsibility. You have final responsibility for your tax consulting services. We will provide you with a copy of any deliverables for review prior to finalization. You agree to review and examine them carefully for accuracy and completeness. You are solely responsible for implementation of any strategies discussed in the deliverables. Penalties and Interest Charges. Federal, state, and local tax authorities impose various penalties and interest charges for non-compliance with tax laws and regulations, including, failure to file or late filing of returns, and underpayment of taxes. You, as the taxpayer, remain responsible for the payment of all tax, penalties, and interest charges imposed by tax authorities.

Engagement Objective and Scope. Our advice is dependent We will prepare your federal and state individual tax returns for the year ended December 31, 2021. We will not prepare any tax returns other than those identified above, without your written request, and our written consent to do so. We will rely upon the completeness and accuracy and completeness of the information and representations that we receive from you as well as provide to us to prepare your stated intended use of the advicetax returns. Therefore, providing us with inaccurate or incomplete information or representations may result in inaccurate findings or inappropriate recommendations We have not been engaged to and critical recommendations may will not be identifiedprepare financial statements. We will not audit or otherwise verify the data you submit to us, although we may ask you to clarify certain information. CPA Firm Responsibilities Government InquiriesWe will prepare the above-referenced tax returns solely for filing with the Internal Revenue Service (“IRS”) and applicable state and local tax authorities. This Our work is not intended to benefit or influence any third party, either to obtain credit or for any other purpose. You agree to indemnify and hold us harmless with respect to any and all claims arising from the use of the tax returns for any purpose other than filing with the IRS, state and local tax authorities regardless of the nature of the claim, including the negligence of any party. Our engagement does not include responding any procedures designed to inquiries detect errors, fraud, or theft. Therefore, our engagement cannot be relied upon to disclose such matters. In addition, we are not responsible for identifying or communicating deficiencies in your internal controls. You are responsible for developing and implementing internal controls applicable to your operations. This engagement is limited to the professional services outlined above. Unless otherwise noted, we will perform our services in accordance with the Statements on Standards for Tax Services (“SSTSs”) issued by any governmental agency the American Institute of Certified Public Accountants (“AICPA”) and U.S. Treasury Department Circular 230 (“Circular 230”). It is our duty to perform services with the same standard of care that a reasonable tax return preparer would exercise in this type of engagement. It is your responsibility to safeguard your assets and maintain accurate records pertaining to transactions. We will not hold your property in trust for you, or otherwise accept fiduciary duties in the performance of the engagement. We will prepare your tax authorityreturns based upon your filing status (single, married filing jointly, married filing separately, head of household or qualifying widow[er] with dependent child) as reflected in your income tax returns for last year. If your tax return is selected for examination or auditfiling status has changed, you may request our assistance wish to change your filing status, or you have questions about your filing status, please contact us immediately. XxXxxx CPA LLC, in responding its sole professional judgment, reserves the right to such an inquiry. If you ask us refuse to represent you, we will confirm this representation in a separate engagement letter. Tax Advice. Our advice is based upon tax reference materials, facts, assumptions, and representations take any action that are subject to change. Our advice is valid could be construed as of the time it is given and we may advise you of changes that are likely to occur, but we will not update our advice for subsequent legislative making management decisions or administrative changes or future judicial interpretations except performing management functions on request. To the extent we provide written advice concerning federal tax matters, we will follow the guidance contained in Arguable Positionsyour behalf. We will use our judgment to resolve questions in your favor where a tax law is unclear, provided that we have a reasonable belief that there is sufficient support substantial authority for doing so. If there are conflicting interpretations of the law, we will explain the possible positions that may be taken on your return. We will follow the position you request, provided it is consistent with our understanding of the tax reference materials. Tax reference materials include but are not limited to, the Internal Revenue Code (“IRC”), tax regulations, Revenue Rulings, Revenue Procedures, Private Letter Rulings, court cases, and similar state and local guidance. If the IRS, state or local tax authorities later contest the position takenyou select, there may be an assessment of additional tax, penalties, interest, and professional feesinterest may be assessed. We assume no liability, and you hereby release us from any liability for such liability, including but not limited to, additional tax, penalties, interest, and related professional fees. Client Responsibilities Ultimate responsibility. You have final responsibility for your tax consulting services. We will provide fees you with a copy of any deliverables for review prior to finalization. You agree to review and examine them carefully for accuracy and completeness. You are solely responsible for implementation of any strategies discussed in the deliverables. Penalties and Interest Charges. Federal, state, and local tax authorities impose various penalties and interest charges for non-compliance with tax laws and regulations, including, failure to file or late filing of returns, and underpayment of taxes. You, as the taxpayer, remain responsible for the payment of all tax, penalties, and interest charges imposed by tax authoritiesmay incur.

Engagement Objective and Scope. Our advice is dependent We will prepare the following federal and resident state tax returns for 2019: We will not prepare any tax returns except those identified above, without your written request, and our written consent to do so. We will prepare your tax returns based upon the accuracy and completeness of the information and representations that we receive from you as well as your stated intended use of the adviceprovide to us. Therefore, providing us with inaccurate or incomplete information or representations may result in inaccurate findings or inappropriate recommendations We have not been engaged to and critical recommendations may will not be identifiedprepare financial statements. We will not audit or otherwise verify the data you submit to us, although we may ask you to clarify certain information. CPA Firm Responsibilities Government InquiriesWe will prepare the above-referenced tax returns solely for filing with the Internal Revenue Service (“IRS”) and state and local tax authorities as identified above. This Our work is not intended to benefit or influence any third party, either to obtain credit or for any other purpose. You agree to indemnify and hold us harmless with respect to any and all claims arising from the use of the tax returns for any purpose other than filing with the IRS and state and local tax authorities regardless of the nature of the claim, including the negligence of any party. Our engagement does not include responding any procedures designed to inquiries detect errors, fraud, or theft. Therefore, our engagement cannot be relied upon to disclose such matters. This engagement is limited to the professional services outlined above. Unless otherwise noted, we will perform our services in accordance with the Statements on Standards for Tax Services (“SSTSs”) issued by any governmental agency the American Institute of Certified Public Accountants (“AICPA”) and U.S. Treasury Department Circular 230 (“Circular 230”). It is our duty to perform services with the same standard of care that a reasonable income tax preparer would exercise in this type of engagement. It is your responsibility to safeguard your assets and maintain accurate records pertaining to transactions. We will not hold your property in trust for you, or otherwise accept fiduciary duties in the performance of the engagement. We will prepare your tax authorityreturns based upon your filing status (single, married filing jointly, married filing separately, head of household or qualifying widow[er] with dependent child) as reflected in your income tax returns for last year. If your tax return is selected for examination or auditfiling status has changed, you may request our assistance in responding wish to such an inquiry. If change your filing status, or you ask have questions about your filing status, please contact us to represent you, we will confirm this representation in a separate engagement letter. Tax Advice. Our advice is based upon tax reference materials, facts, assumptions, and representations that are subject to change. Our advice is valid as of the time it is given and we may advise you of changes that are likely to occur, but we will not update our advice for subsequent legislative or administrative changes or future judicial interpretations except on request. To the extent we provide written advice concerning federal tax matters, we will follow the guidance contained in Arguable Positions. We will use our judgment to resolve questions in your favor where a tax law is unclear, provided there is sufficient support for doing so. If there are conflicting interpretations of the law, we will explain the possible positions that may be taken on your return. We will follow the position you request, provided it is consistent with our understanding of the tax reference materials. If the IRS, state or local tax authorities later contest the position taken, there may be an assessment of additional tax, penalties, interest, and professional fees. We assume no liability, and you hereby release us from any liability for such additional tax, penalties, interest, and professional fees. Client Responsibilities Ultimate responsibility. You have final responsibility for your tax consulting services. We will provide you with a copy of any deliverables for review prior to finalization. You agree to review and examine them carefully for accuracy and completeness. You are solely responsible for implementation of any strategies discussed in the deliverables. Penalties and Interest Charges. Federal, state, and local tax authorities impose various penalties and interest charges for non-compliance with tax laws and regulations, including, failure to file or late filing of returns, and underpayment of taxes. You, as the taxpayer, remain responsible for the payment of all tax, penalties, and interest charges imposed by tax authoritiesimmediately.

Engagement Objective and Scope. Our advice is dependent We will prepare the following federal tax return for the year ended December 31, 2020: Form 1040 U.S. Individual Income Tax Return We will not prepare any tax returns except those identified above, without your written request, and our written consent to do so. We will prepare your tax returns based upon the accuracy and completeness of the information and representations that we receive from you as well as your stated intended use of the adviceprovide to us. Therefore, providing us with inaccurate or incomplete information or representations may result in inaccurate findings or inappropriate recommendations We have not been engaged to and critical recommendations may will not be identifiedprepare financial statements. We will not audit or otherwise verify the data you submit to us, although we may ask you to clarify certain information. CPA Firm Responsibilities Government InquiriesWe will prepare the above-referenced tax returns solely for filing with the Internal Revenue Service (“IRS”). Our work is not intended to benefit or influence any third party, either to obtain credit or for any other purpose. Our engagement does not include any procedures designed to detect errors, fraud, or theft. Therefore, our engagement cannot be relied upon to disclose such matters. Unless otherwise noted, we will perform our services in accordance with the Statements on Standards for Tax Services (“SSTSs”) issued by the American Institute of Certified Public Accountants (“AICPA”) and U.S. Treasury Department Circular 230 (“Circular 230”). It is our duty to perform services with the same standard of care that a reasonable tax return preparer would exercise in this type of engagement. It is your responsibility to safeguard your assets and maintain accurate records pertaining to transactions. We will prepare your tax returns based upon your filing status as reflected in your income tax returns for last year. If your filing status has changed, you wish to change your filing status, or you have questions about your filing status, please contact us immediately. Tax planning services are not within the scope of this engagement. During the course of preparing the tax returns identified above, we may bring to your attention potential tax savings strategies for you to consider as a possible means of reducing your taxes in subsequent tax years. However, we have no responsibility to do so, and will take no action with respect to such recommendations, as the responsibility for implementation remains with you, the taxpayer. If you ask us to provide tax planning services, we will confirm this representation in a separate engagement letter. This engagement does not include responding to inquiries by any governmental agency or tax authority. If your tax return is selected for examination or audit, you may request our assistance in responding to such an inquiry. If you ask us to represent you, we will confirm this representation in a separate engagement letter. Tax Advice. Our advice is based upon tax reference materials, facts, assumptions, and representations that are subject to change. Our advice is valid as of the time it is given and we may advise you of changes that are likely to occur, but we We will not update our advice respond to any request from banks, mortgage brokers or others for subsequent legislative or administrative changes or future judicial interpretations except verification of any information reported on request. To the extent we provide written advice concerning federal these tax matters, we will follow the guidance contained in Arguable Positionsreturns. We will use our judgment to resolve questions in your favor where a do not communicate with third parties or provide them with copies of tax law is unclear, provided there is sufficient support for doing so. If there are conflicting interpretations of the law, we will explain the possible positions that may be taken on your return. We will follow the position you request, provided it is consistent with our understanding of the tax reference materials. If the IRS, state or local tax authorities later contest the position taken, there may be an assessment of additional tax, penalties, interest, and professional fees. We assume no liability, and you hereby release us from any liability for such additional tax, penalties, interest, and professional fees. Client Responsibilities Ultimate responsibility. You have final responsibility for your tax consulting services. We will provide you with a copy of any deliverables for review prior to finalization. You agree to review and examine them carefully for accuracy and completeness. You are solely responsible for implementation of any strategies discussed in the deliverables. Penalties and Interest Charges. Federal, state, and local tax authorities impose various penalties and interest charges for non-compliance with tax laws and regulations, including, failure to file or late filing of returns, and underpayment of taxes. You, as the taxpayer, remain responsible for the payment of all tax, penalties, and interest charges imposed by tax authorities.

Engagement Objective and Scope. Our The objective of this engagement is to assist you with your submission of certain beneficial ownership information (“BOI”) to the Financial Crimes Enforcement Network (“FinCEN”) as required by the Corporate Transparency Act (“CTA” or “the Act”). We will help you submit to FinCEN via electronic interface on your behalf information you provide to us in support of your Corporate Transparency Act/Beneficial Ownership Initial Report (“Report”). These services do not include advice is dependent upon the accuracy and completeness or statutory interpretation of the Act, such as whether any exemption applies, a determination of who is or is not a beneficial owner, or guidance on any other requirement under the Act. These services do not include any other federal or state reporting requirement to which you may be subject. While we will assist you with your reporting obligation under the Act, we are not an agent of your reporting entity and have no fiduciary responsibilities related to your reporting entity. The CTA is a federal statute which requires statutorily identified reporting companies to identify and report beneficial ownership information to the FinCEN. This reporting is required under the Bank Secrecy Act, and the primary users of BOI reported to FinCEN will be federal, state and local law enforcement. Failure to comply with the CTA may result in significant penalties, including criminal penalties such as monetary fines and/or jail time. Because of the nature of the Act and penalties associated with non-compliance, you should discuss your obligations under the Act with legal counsel. By entering into this Agreement, you acknowledge that we have advised you to seek legal counsel with respect to your CTA obligations. If, prior to executing this Agreement you believe you need to speak with an attorney regarding your CTA obligations, please do not sign this Agreement. Our engagement is limited to the professional services outlined above. You have sole responsibility for assessing your Report for compliance with the Act prior or subsequent to its submission to FinCEN. You (including your successors) are and shall at all times remain responsible for all future compliance with the Act, including any change to a Report submitted which may be required under the Act. Unless separately engaged to do so, we shall have no responsibility to: correct, amend, or re-submit the Report; alert you to situations where the Act requires you to correct, amend, or re-submit the Report; or inquire as to whether any event has occurred which may necessitate correction, amendment, or re-submission of the Report. We shall have no liability for your failure to correct, amend, or re-submit any report as required under the Act. Our services to you under this Agreement will be based upon guidance promulgated by the U.S. Department of Treasury and FinCEN which is “final” as of the time services are rendered. For purposes of this Agreement, “CTA” or “the Act” does not include draft legislation, Proposed Rules, or any administrative notice affecting the responsibilities of those affected by the Act which is not considered “final”. Guidance is subject to change, and those changes may affect your Report. You are responsible for understanding all requirements applicable to your compliance with the CTA. You are encouraged to seek the advice of your own legal counsel before and during the totality of our engagement. If, prior to the completion of this engagement, changes are made to the Act which are considered “final,” we may require a modification to this Agreement. If, prior to your submission, your information or facts change, you must provide us with the updated information and representations that we receive from you as well soon as possible, as those changes may affect your stated intended use of obligations under the advice. Therefore, providing us with inaccurate or incomplete information or representations may result in inaccurate findings or inappropriate recommendations Act and critical recommendations may not be identified. We will not audit or otherwise verify the data you submit to us, although we may ask you to clarify certain information. CPA Firm Responsibilities Government Inquiriesour obligations under this Agreement. This engagement does not include responding any procedures designed to inquiries by detect errors, fraud, theft, misrepresentation, or other wrongdoing. Therefore, our engagement cannot be relied upon to disclose such matters. In addition, our engagement is not intended to assess your compliance with any governmental agency other reporting or tax authorityregistration requirement in any jurisdiction, legal or other. We shall have no liability to you or any other party in the event it is determined you are non-compliant with other reporting or registration requirements during the course of this engagement. You may request that we perform additional services not contemplated in this engagement letter. If your tax return is selected for examination or audit, you may request our assistance in responding to such an inquiry. If you ask us to represent youthis occurs, we will confirm this representation in communicate with you regarding the scope and estimated cost of these additional services and provide you with a separate engagement letter. Tax Advice. Our advice is based upon tax reference materials, facts, assumptions, and representations that are subject to change. Our advice is valid as of In the time it is given and we may advise you of changes that are likely to occur, but we will not update our advice for subsequent legislative or administrative changes or future judicial interpretations except on request. To the extent we provide written advice concerning federal tax matters, we will follow the guidance contained in Arguable Positions. We will use our judgment to resolve questions in your favor where a tax law is unclear, provided there is sufficient support for doing so. If there are conflicting interpretations of the law, we will explain the possible positions that may be taken on your return. We will follow the position you request, provided it is consistent with our understanding of the tax reference materials. If the IRS, state or local tax authorities later contest the position taken, there may be an assessment of additional tax, penalties, interest, and professional fees. We assume no liability, and you hereby release us from any liability for such additional tax, penalties, interest, and professional fees. Client Responsibilities Ultimate responsibility. You have final responsibility for your tax consulting services. We will provide you with a copy absence of any deliverables for review prior other engagement letter, our services to finalization. You agree you will be limited to review and examine them carefully for accuracy and completeness. You are solely responsible for implementation governed by the terms of any strategies discussed in the deliverables. Penalties and Interest Charges. Federal, state, and local tax authorities impose various penalties and interest charges for non-compliance with tax laws and regulations, including, failure to file or late filing of returns, and underpayment of taxes. You, as the taxpayer, remain responsible for the payment of all tax, penalties, and interest charges imposed by tax authoritiesthis Agreement.