TERMS AND CONDITIONS
Beckford Accounting
Keith Beckford, CPA, MBA, CFE, CBM
Effective Date: [Insert Date]
1. General Information
1.1 Business Structure
Beckford Accounting operates as a sole proprietorship doing business as (DBA) "Beckford Accounting" and/or "Keith Beckford CPA." Keith Beckford is a Certified Public Accountant licensed by the Texas State Board of Public Accountancy.
1.2 Professional Services
We provide the following professional services:
Individual income tax preparation
Small business tax preparation and planning
Tax consultation services
Bookkeeping and accounting services
We do not provide audit, review, or attest services.
1.3 Acceptance of Terms
By engaging our services, you agree to these Terms and Conditions. These terms, together with any engagement letter provided for specific services, constitute the entire agreement between you and Beckford Accounting.
2. Engagement and Scope of Services
2.1 Engagement Letter
For each service engagement, we will provide an engagement letter outlining:
Specific services to be performed
Client and firm responsibilities
Timeline and deadlines
Fee structure
Terms of the engagement
Services commence only upon your acceptance of the engagement letter.
2.2 Scope Limitations
Our services are limited to those explicitly described in the engagement letter. We are not responsible for services outside the agreed scope unless separately engaged in writing.
2.3 Reliance on Client Information
We will rely on the accuracy and completeness of information you provide. You are responsible for:
Providing all relevant financial documents and records
Ensuring accuracy of information submitted
Disclosing all income, deductions, and financial activities
Maintaining adequate documentation to support tax positions
We are not responsible for errors resulting from incomplete, inaccurate, or misleading information provided by you.
3. Client Responsibilities
3.1 Document Provision
You agree to provide all requested documents and information in a timely manner to allow adequate time for preparation and review before applicable deadlines.
3.2 Review and Approval
You are responsible for:
Reviewing all prepared tax returns and financial statements before filing or finalization
Asking questions about any items you do not understand
Approving returns and statements before submission
Ensuring accuracy of final documents
3.3 Record Retention
You are responsible for maintaining original source documents (receipts, statements, etc.) for the required retention period, typically seven (7) years for tax records.
3.4 Tax Law Compliance
While we provide professional guidance, ultimate responsibility for tax compliance rests with you as the taxpayer. You are responsible for filing timely returns and paying taxes due.
4. Fees and Payment
4.1 Fee Structure
Fees are determined based on:
Complexity of work required
Time invested in the engagement
Specific services requested
Urgency and timeline requirements
Fee estimates will be provided in the engagement letter. Final fees may vary based on actual complexity encountered.
4.2 Payment Terms
Unless otherwise agreed in writing:
Tax preparation fees are due upon completion and before filing
Bookkeeping services are billed monthly
Consultation fees are due upon service delivery or monthly, as specified
4.3 Late Payment
Accounts not paid within thirty (30) days of invoice date may be subject to:
Late fees of 1.5% per month (18% annual percentage rate) on outstanding balances
Suspension of services until account is current
Referral to collections (client responsible for collection costs and attorney fees)
4.4 Refusal to Release Work Product
We reserve the right to withhold work product, including unfiled tax returns, until all fees and expenses are paid in full, except where prohibited by law or professional standards.
5. Professional Standards and Limitations
5.1 Professional Conduct
Our services are performed in accordance with:
AICPA Code of Professional Conduct
Texas State Board of Public Accountancy Rules of Professional Conduct
Applicable federal and state laws and regulations
Professional tax preparation standards
5.2 Independence and Conflicts
We maintain professional independence and will disclose any potential conflicts of interest. We reserve the right to decline or withdraw from engagements where conflicts exist.
5.3 No Guarantee of Results
While we strive for accuracy and optimal tax outcomes, we cannot guarantee:
Specific refund amounts
Approval of tax positions by authorities
Specific financial results from bookkeeping or planning services
Acceptance of returns without inquiry by tax authorities
5.4 Tax Authority Examinations
Our services do not include responding to inquiries or examinations by tax authorities unless separately engaged. Additional fees apply for audit representation, correspondence responses, and examination support.
6. Confidentiality
6.1 Professional Obligation
We maintain strict confidentiality of all client information as required by professional standards and described in our Privacy Statement.
6.2 Limitations on Confidentiality
Confidentiality obligations are subject to:
Legal requirements (subpoenas, court orders)
Professional standards (peer review)
Client authorization
6.3 Working Papers
All working papers, files, and documents prepared by us in the course of the engagement remain our property. However, upon request and payment of any outstanding fees, we will provide you with copies of tax returns and supporting schedules.
7. Limitation of Liability
7.1 Liability Cap
To the fullest extent permitted by law, our liability for any claim arising from services provided is limited to the fees paid for the specific service giving rise to the claim.
7.2 Third-Party Claims
Our services are provided solely for your use. We are not liable to third parties who may rely on our work product unless we have specifically agreed to such reliance in writing.
7.3 Consequential Damages
We are not liable for consequential, special, indirect, incidental, or punitive damages, including lost profits or business interruption.
7.4 Time Limitation
Any claim arising from our services must be brought within two (2) years from the date you knew or should have known of the facts giving rise to the claim.
8. Term and Termination
8.1 Engagement Term
Each engagement continues until services described in the engagement letter are completed, unless earlier terminated by either party.
8.2 Client Termination
You may terminate the engagement at any time by providing written notice. You remain responsible for:
Fees for services performed through the termination date
Reimbursable expenses incurred
Reasonable costs associated with termination
8.3 Firm Termination
We may terminate the engagement if:
You fail to provide requested information or documentation
You fail to pay fees when due
Conflicts of interest arise
Professional standards require withdrawal
Circumstances prevent us from providing quality service
Upon termination, we will provide reasonable notice when professional standards permit.
8.4 Effect of Termination
Termination does not relieve either party of obligations incurred prior to termination. Confidentiality obligations survive termination.
9. Electronic Communications and Technology
9.1 Email and Electronic Files
We may communicate via email and exchange documents electronically. While we implement security measures, electronic communication carries inherent risks. By engaging our services, you consent to electronic communication and acknowledge these risks.
9.2 E-Filing Authorization
For tax preparation services, you authorize us to electronically file returns unless you specifically request paper filing. E-filing requires you to sign authorizations (Form 8879 for federal, equivalent for state).
9.3 Technology Changes
We reserve the right to update technology platforms and communication methods. We will notify you of significant changes affecting service delivery.
10. Disclaimers
10.1 Not a CPA Firm
Beckford Accounting is operated by Keith Beckford, an individual CPA, as a sole proprietorship. This is not a CPA firm and these services are not regulated by the Texas State Board of Public Accountancy as a firm.
10.2 Tax Advice Limitations
Tax advice provided is based on current tax laws and interpretations. Tax laws change frequently, and positions taken may be subject to IRS or state challenge. We do not provide legal advice; consult an attorney for legal matters.
10.3 No Investment Advice
We do not provide investment advice, securities recommendations, or financial planning services beyond tax planning. Consult appropriate licensed professionals for such services.
11. Dispute Resolution
11.1 Governing Law
These Terms and Conditions are governed by the laws of the State of Texas without regard to conflict of law principles.
11.2 Venue
Any legal action arising from our services must be brought in the state or federal courts located in Harris County, Texas.
11.3 Mediation
Before initiating litigation, parties agree to attempt to resolve disputes through mediation with a mutually agreed-upon mediator. Mediation costs will be shared equally.
12. Miscellaneous Provisions
12.1 Entire Agreement
These Terms and Conditions, together with any engagement letter, constitute the entire agreement and supersede all prior discussions or agreements.
12.2 Amendments
We may update these Terms and Conditions periodically. Current clients will be notified of material changes. Continued use of services constitutes acceptance of updated terms.
12.3 Severability
If any provision is found unenforceable, the remaining provisions remain in full effect.
12.4 Waiver
Failure to enforce any provision does not constitute a waiver of that provision or any other provision.
12.5 Assignment
You may not assign your rights or obligations without our written consent. We may assign our obligations to qualified professionals with appropriate notice.
13. Contact Information
Questions regarding these Terms and Conditions should be directed to:
Beckford Accounting
Keith Beckford, CPA, MBA, CFE, CBM
[Phone Number]
[Email Address]
Houston, Texas
14. Acknowledgment
By engaging our services, you acknowledge that you have read, understood, and agree to these Terms and Conditions and our Privacy Statement.
Last Updated: [Insert Date]
Implementation Notes
Important Legal Considerations:
Disclaimer Requirement: The statement "This is not a CPA firm and these services are not regulated by the Texas State Board of Public Accountancy as a firm" is required by Texas law (Board Rule 501.81(c)) for sole proprietors operating under a DBA. This must appear on:
Website
Business cards
Letterhead
Advertising materials
Written promotional statements
Professional Liability Insurance: Consider recommending your father obtain professional liability (E&O) insurance. The limitation of liability provisions are stronger with insurance backing.
Engagement Letters: These terms reference engagement letters for each service. Your father should use specific engagement letters for each client that detail the particular services, fees, and timeline.
Legal Review: While I've drafted these to be comprehensive and compliant, consider having a Texas attorney who specializes in professional services review them before implementation.
Suggested Additions:
Would you like me to also draft:
Sample engagement letter template for tax preparation services?
Client intake forms for gathering initial information?
IRS Form 8879 language explaining e-file authorization?
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