Effective Date: January 1 st , 2026

Disclaimer Statement

IMPORTANT LIMITATION: This Disclaimer document, titled “Candour Tax & Bookkeeping
Services Disclaimer,” is an informational statement provided solely to clarify the terms of
service, limitations of liability, and the scope of services offered by Candour Tax & Bookkeeping
Services. It is not, and should not be construed as, legal advice.

• No Legal Reliance: The purpose of this Disclaimer is to inform our clients, not to provide definitive legal guidance on any matter.
• Consult Counsel: We strongly and unequivocally advise all users and clients to consult with independent legal counsel to review the terms of service, the limitations outlined herein, and all relevant state, federal, and international laws pertaining to their specific business operations, tax obligations, and legal rights.
• Precedence: This document is subject to the terms of your formal engagement letter and any applicable statutory or regulatory requirements.

This Disclaimer clarifies the terms, conditions, and limitations that govern the utilization of all
services and information offered by Candour Tax & Bookkeeping Services (“the Company,”
“we,” or “us”). This applies to all clients, including prospective, prior, and existing clients,
regardless of their location (New York, other U.S. states, or internationally).

1. General Information and Limitation of Advice

• No Professional Advice: The information furnished by the Company (via its website, consultations, documents, or any mode of communication) is solely for the purpose of providing contracted bookkeeping, accounting, and tax preparation services. It must not be construed as legal, financial, investment, or certified public accounting (CPA) advice.
• Reliance on Information: The Company is not responsible for any actions taken, determinations made, or losses incurred based on the general information accessible through our resources. Clients must consult with their own qualified legal, financial, or tax advisors concerning their specific circumstances.
• Regulatory Changes: Tax laws, financial regulations, and compliance obligations are subject to frequent change at the domestic, cross-state, and international levels. We cannot guarantee the accuracy, completeness, or timeliness of information provided, and we disclaim any responsibility for errors or omissions resulting from regulatory changes occurring after the date the information was provided.

2. Client Responsibilities and Engagement Terms

• Accuracy of Data: The onus lies solely with the client to furnish precise, complete, and verifiable information and documentation to the Company for tax return preparation, bookkeeping, and all allied services.
• Indemnification: The Company shall not be held accountable for inaccuracies, underpayment of taxes, late filings, omissions, or errors arising from incomplete, misleading, deceptive, or fraudulent information provided by the client. The client agrees to indemnify and hold the Company harmless against any penalties, assessments, or liabilities arising from the client’s failure to provide accurate data.
• Nature of Relationship: Engagement with our firm establishes a client-bookkeeper/tax preparer relationship. It does not create an attorney-client, financial advisor-client, or similar professional relationship.
• Service Termination: The Company reserves the right to decline, suspend, or terminate services at its discretion for reasons including, but not limited to, non-payment, non-compliance with information requests, or unethical conduct. We disclaim responsibility for any losses arising directly or indirectly from the termination of the service agreement.

3. Cross-Jurisdictional Service Limitations

• State and Domestic Clients: Clients residing outside of New York acknowledge that tax laws, state-specific obligations, nexus rules, and business registration requirements may differ significantly from those applicable in New York. The Company only advises on or files returns for jurisdictions where it is professionally qualified or licensed to do so.
• International Clients: Clients residing outside of the United States must be fully aware that they are subject to their respective foreign tax laws, treaty obligations, and foreign reporting requirements. The Company’s primary expertise is U.S. domestic taxation. It is the client’s sole responsibility to ensure compliance with the tax and financial laws of their resident country. The Company shall not be held liable for any consequences resulting from non-compliance with the laws of other states or countries.

4. Confidentiality, Security, and Electronic Communications

• Electronic Risk Acknowledgment: While our Company adheres to rigorous confidentiality measures and uses appropriate security protocols (e.g., encryption), the privacy and security of communications transmitted over the Internet or through electronic means (including email and document portals) cannot be guaranteed.
• Client Risk: Clients acknowledge and accept that transmitting information electronically carries inherent risks, and the Company cannot guarantee the security of information transmitted electronically. Clients agree to exercise caution when communicating highly sensitive information.

5. Regulatory Disclosures

• Circular 230 Disclosure: Pursuant to requirements imposed by the U.S. Internal Revenue Service (IRS), we notify you that any tax advice provided via the Company’s website, in written communications, or during consultations (unless specifically identified as “covered opinion”) is neither intended nor written to be used for the purpose of avoiding penalties under the Internal Revenue Code nor for promoting, marketing, or recommending any transaction or matter addressed herein to another party.

6. Website and Third-Party Links

• Third-Party Resources: Our Company’s website may contain links to third-party websites for supplemental resources or information. The inclusion of these links does not imply endorsement, verification, or responsibility for the content, accuracy, privacy practices, or availability of those websites.
• Assumption of Risk: Clients acknowledge that they access third-party websites at their own risk and that the Company is not liable for any damages or losses arising from the use of such websites.

7. Amendments and Acceptance

• Right to Amend: The Company maintains the right to alter, update, or revise this Disclaimer at any time without prior notice. It is incumbent upon clients to periodically review the Disclaimer to remain informed of any modifications.
• Client Consent: By engaging with Candour Tax & Bookkeeping Services, clients acknowledge that they have perused, comprehended, and consented to the stipulations and conditions delineated in this Disclaimer.