TERMS OF SERVICE

1. Purpose

This Client Policy outlines the expectations, terms, and conditions for clients engaging in the services of Joe M. Teston, CPA (JMTCPA), a Certified Public Accounting (CPA) firm. Our firm provides services in accordance with the AICPA Code of Professional Conduct, U.S. Generally Accepted Accounting Principles (GAAP), and Internal Revenue Code (IRC) requirements. This policy ensures mutual understanding and professional standards in all engagements, particularly those involving tax matters.

2. Scope of Services

Our services are tailored to individual and business clients, and include the following:

• A. Tax Services
  • Preparation and filing of federal, state, and local tax returns for:
    • Individuals (Form 1040 series)
    • Corporations (Form 1120, 1120-S)
    • Partnerships (Form 1065)
    • Trusts and Estates (Form 1041)
    • Nonprofits (Form 990)
  • Tax planning and strategy to optimize after-tax results
  • Estimated tax calculations and planning
  • IRS and state audit representation
  • Amended returns and prior-year filings
  • Sales and use tax compliance
  • Payroll and 1099_Vendor tax reporting (Forms 1099, 941, 940, W-2, W-3, etc.)
• B. Accounting & Financial Services
  • Bookkeeping and general ledger maintenance
  • Monthly, quarterly, and annual financial statement preparation
  • Budgeting and forecasting
  • Cash flow analysis
• C. Assurance Services
  • Compilations, reviews, and audits (performed under AICPA professional standards)
• D. Business Advisory Services
  • Business formation and structuring
  • Entity tax classification evaluation
  • Mergers, acquisitions, and succession planning
  • Accounting systems implementation and consulting

Each engagement is formalized through a signed engagement letter outlining the specific scope, responsibilities, deliverables, deadlines, and fee structure.

3. Client Responsibilities

Clients are expected to:

• Provide complete, accurate, and timely documentation, including prior-year returns, W-2s, 1099s, bank statements, and all tax-related documents.
• Notify us of any IRS or state notices immediately upon receipt.
• Respond promptly to questions and requests for additional documentation.
• Review and sign all tax documents requiring authorization.
• Comply with tax return filing deadlines (or request extensions as needed).

Failure to provide required documentation on time may delay filings or result in penalties for which the firm is not responsible.

4. Communication Policy

• Communication occurs via email, phone, or secure client portal.
• We strive to respond within two (2) business days.
• Tax season (January–April and September–October) may result in longer response times.
• Urgent issues (e.g., IRS deadlines) should be clearly marked and may receive priority attention.

Telephone Policy

• All clients must contact the firm exclusively through our main office phone number: (813) 440-2277.
• Direct calls to staff mobile phones or personal lines are not permitted for business communication.
• The firm has discontinued voicemail monitoring. Voicemail is no longer supported.
• If a voicemail is left, the client must also notify the firm via email or text indicating a message was recorded.
• Otherwise, it may not be retrieved or acknowledged.
• For time-sensitive or confidential matters, email or the secure client portal is the preferred method of communication.

5. Work Prioritization and Triage Policy

To ensure regulatory compliance and best serve all clients efficiently, [Joe Teston CPA Advisors (JMTCPA)] follows a triage-based work prioritization process. Our team prioritizes work based on statutory deadlines and filing requirements rather than order of inquiry or client preference.

This Policy also applies to requests for special reports or services (income verification, interim financial statements, loan applications, etc.).

Priority is given to the following, in order of urgency:

1. Tax Filing Deadlines (Federal and state income tax returns and extensions)
2. Sunbiz Annual Reports (typically due by May 1)
3. Payroll Reporting (Forms 941, 940, W-2, etc.)
4. Sales and Use Tax and Compliance Filings
5. Financial Statement Preparation

6. Billing & Payment Terms

Fees are determined by complexity and time. Terms are detailed in engagement letters. Payment is due upon invoice. Interest applies to late payments. Additional fees may apply for amended returns, late data, or representation.

7. Document & Record Retention

We retain records for seven (7) years per IRS and AICPA rules. Clients must keep original tax documents. Retrieval of past records may incur fees.

8. Termination of Services

We may terminate services for nonpayment, lack of documentation, or engagement violations. Clients may also terminate with written notice. Documents will be returned if no balance is owed.

9. Limitations of Liability

JMTCPA is not liable for penalties or consequences arising from inaccurate or late client data, tax law changes, or factors beyond our control. Liability is limited to fees paid for the engagement.

10. Dispute Resolution

Disputes will be resolved first informally. If unresolved, binding arbitration under AAA rules applies. This agreement is governed by the laws of the State of Florida.

11. Amendments & Policy Updates

JMTCPA may revise this policy at its discretion. Material changes will be communicated via email or portal.

12. Additional Florida Peer Review And Professional Standards Provisions

• A. Firm Responsibilities (GAAP / GAAS / Florida Peer Review Compliance)

  Joe M. Teston, CPA (the “Firm”) agrees to:

  • - Perform all professional services in accordance with applicable professional standards, including GAAP, GAAS, Statements on Standards for Accounting and Review Services (SSARS), Statements on Standards for Attestation Engagements (SSAE), and applicable AICPA and Florida Board of Accountancy rules.
  • Maintain independence, integrity, and objectivity as required by the AICPA Code of Professional Conduct.
  • Assign qualified personnel with appropriate training and supervision to all engagements.
  • Maintain required engagement documentation sufficient to support conclusions reached, in compliance with peer review standards.
  • Communicate known material issues identified during the engagement.
  • Safeguard client information in accordance with applicable confidentiality and data security requirements.
  • Participate in and comply with the AICPA Peer Review Program as adopted by the State of Florida.
• B. Client Responsibilities – Additional Acknowledgments

  In addition to prior responsibilities, the Client acknowledges and agrees:

  • Management is responsible for the accuracy and completeness of all information provided.
  • Management is responsible for internal controls, fraud prevention, and compliance with laws and regulations.
  • The Client is responsible for reviewing all deliverables prior to submission or filing.
  • The Firm does not assume management responsibilities or decision-making authority.
  • The Client represents that all information provided is truthful and complete to the best of their knowledge.
• C. Telephone and Text Communication Policy – Mandatory
  • The Firm’s ONLY authorized office phone number and text number is: **813-440-2277**
  • No other phone numbers or text numbers are authorized for Firm business.
  • Voicemail is NOT supported and is not monitored.
  • If a Client leaves a voicemail, the Client MUST send a text message to **813-440-2277** stating that a voicemail was recorded.
  • Failure to send a confirming text may result in the voicemail not being retrieved or responded to.
  • Text messages MUST clearly identify the Client (client name, entity name if applicable).
  • The Firm CANNOT and WILL NOT respond to unidentified text messages.
  • Text messaging is for brief administrative communication only and is not appropriate for transmitting confidential documents or detailed technical matters.
  • Email or the secure client portal remains the preferred method for confidential or substantive communication.
• D. Engagement Limitations
  • - The Firm does not guarantee outcomes related to tax positions, audits, examinations, or financial results.
  • - The Firm does not monitor filing deadlines unless expressly stated in the engagement letter.
  • - Services outside the written engagement letter require a separate written agreement.
• E. Governing Law

  This Client Policy and all engagements are governed by the laws of the State of Florida.

• F. Engagement Letter Integration and Cross Reference

  This Client Policy Document is incorporated by reference into every engagement letter issued by Joe M. Teston, CPA. In the event of a conflict between the terms of an individual engagement letter and this Client Policy, the engagement letter shall govern with respect to the specific engagement. All clients acknowledge that execution of an engagement letter constitutes acceptance of this Client Policy, including all communication, documentation, and peer review compliance provisions.

• G. Peer Review Best Practice Disclosures (Florida)

  The Firm maintains a system of quality control designed to provide reasonable assurance that professional services are performed in accordance with applicable professional standards and regulatory requirements. As required by the State of Florida, the Firm participates in an approved Peer Review Program. Engagement documentation is prepared and retained to support the nature, timing, extent, and conclusions of procedures performed. The Client acknowledges that peer reviewers may be granted limited access to engagement documentation as required under peer review standards, subject to applicable confidentiality requirements.

13. Client Acknowledgment And Acceptance

By engaging in the services of Joe M. Teston, CPA , the Client acknowledges that they have read, understand, and agree to the Client Policy Document of Joe M. Teston, CPA, including all Florida Peer Review, communication, engagement limitation, and responsibility provisions. The Client further acknowledges that this policy applies to all current and future engagements unless superseded in writing.

Last updated: January 27, 2026