Unless otherwise agreed with you in writing, our fees are calculated on the basis of the time spent on the assignment by our team and on the levels of skill and responsibility involved. If required by you, we will provide you with either an estimate or a firm quotation, of the fees involved prior to commencing an assignment. Invoices are due in advance and payable on the 1st of the month for accounting services.  Invoices for taxes are 50% upon engagement and 50% due upon completion of tax preparation services for review and receipt. Year-end clean-up or quarterly accounting services are also billed 75/25. We reserve the right to charge interest on overdue amounts at a maximum rate of 15% per annum. You should be aware that, like all other providers of services, we are entitled to retain possession of our work papers and records that have been created or used in relation to this engagement until outstanding fees are settled.

Non-Refundable Minimum Fee: The Client agrees to a non-refundable minimum fee of $99.99. This fee compensates the Tax Preparer for time, effort, and expertise in preparing the tax return. The fee applies if:

• The Client does not proceed with filing.

• The Client fails to review, sign, or complete the filing process within 30 days of engagement.

• This fee is not an estimate of tax preparation costs but payment for the preparation service itself.