Terms and Conditions

Effective Date: 4.24.25

1. Services Offered

We provide the following services to U.S.-based clients:

• Tax preparation and filing

• Bookkeeping

• Tax advisory and strategy

• Fractional/Part-Time CFO services

• Cost segregation and business valuations (offered case-by-case)

2. Engagement

Services begin only after a signed engagement letter is received. The letter outlines the scope of work, responsibilities, and fees.

3. Client Responsibilities

Clients must provide complete, timely, and accurate information. You are responsible for reviewing and approving all filings or deliverables before submission.

4. Disclaimers

We do not guarantee specific tax outcomes, refunds, or financial results. Our services do not constitute legal advice. All recommendations are made based on the information you provide.

5. Payment Terms

Invoices are due upon receipt unless otherwise stated in your engagement letter. Late payments may incur additional fees. Services may be paused for unpaid invoices.

6. Cancellations and Refunds

Because of the nature of our services, refunds are generally not provided after work has begun. You may cancel ongoing engagements per the terms outlined in your engagement letter.

7. Limitation of Liability

We are not liable for indirect, incidental, or consequential damages. Our maximum liability is limited to the fees paid for the specific service in question.

8. Intellectual Property

All content on this website, including text, graphics, and documents, are the property of J Smith & Company LLC and may not be reproduced without permission.

9. Governing Law

These terms are governed by the laws of the State of Washington and applicable U.S. federal laws.