Terms of Service
Last Updated: January 1, 2025
These Terms of Service ("Terms") govern your engagement of KohariGonzalez Oneyear&Brown, CPAs & Advisors ("KGOB," "we," "us," or "our") for professional accounting, tax, and advisory services. By engaging our services, you agree to be bound by these Terms.
As a licensed CPA firm in North Carolina, we are governed by the North Carolina State Board of CPA Examiners (21 NCAC 08N), the AICPA Code of Professional Conduct, and applicable federal and state regulations. These Terms are designed to comply with professional standards and clearly establish the relationship between our firm and our clients.
Contact Information
Office Address
2740 East WT Harris Blvd, Suite 240
Charlotte, NC 28213
Phone
1-844-499-3355
relief@kgob.com
1. Scope of Services
Services We Provide
KGOB offers the following professional services, subject to individual engagement agreements:
- IRS Peace-of-Mind Reviews and transcript analysis
- Individual and business tax return preparation
- Tax planning and advisory services
- IRS and state tax authority representation
- IRS notice review and response services
- Accounting, bookkeeping, and financial statement preparation
- Business consulting and advisory services
Engagement Letters
Each professional engagement will be governed by a separate written engagement letter that specifies the exact scope of services, deliverables, timeline, and fees for that engagement. The engagement letter, together with these Terms, constitutes the complete agreement for each service engagement.
Services NOT Included
Unless specifically stated in your engagement letter, our services do NOT include:
- Legal advice: We are not attorneys and cannot provide legal advice or legal representation (per N.C. G.S. 93-1(b))
- Fraud detection: Our services are not designed to detect fraud, embezzlement, or illegal acts
- Internal control assessment: Unless specifically engaged, we do not assess or test internal controls
- Audit procedures: Review and compilation engagements do not include audit procedures
- Third-party reliance: Our work products are for your use only and may not be relied upon by third parties without our written consent
- Ongoing monitoring: We do not provide continuous monitoring unless specifically engaged
2. Professional Standards & Limitations
Our services are performed in accordance with applicable professional standards, including Generally Accepted Auditing Standards (GAAS), Statements on Standards for Accounting and Review Services (SSARS), Statements on Standards for Attestation Engagements (SSAE), and AICPA Statements on Standards for Tax Services (SSTS).
Important Limitations
- Professional Judgment: In accordance with 21 NCAC 08N .0301(a), we retain independent professional judgment in rendering all services. We will not subordinate our professional judgment to meet client expectations or preferences.
- No Guarantee of Results: We cannot guarantee specific tax outcomes, IRS determinations, or audit results. Tax law is subject to interpretation and change, and IRS positions may differ from positions taken on your returns.
- Reliance on Information: We rely on the accuracy and completeness of information you provide. We are not responsible for errors resulting from incomplete or inaccurate information.
- Estimated Taxes: Unless specifically engaged, we do not calculate or remind you of estimated tax payment requirements.
3. Client Responsibilities
By engaging our services, you agree to:
Provide Accurate Information
- • Complete and accurate financial records
- • All source documents and supporting schedules
- • Disclosure of all material events
- • Written representations when requested
Respond Timely
- • Respond to information requests promptly
- • Provide documents within requested timeframes
- • Review and approve deliverables timely
- • Notify us of changed circumstances
Maintain Internal Controls
- • Establish and maintain internal controls
- • Safeguard your own financial records
- • Make all management decisions
- • Retain responsibility for business operations
Disclose Material Information
- • Significant accounting issues
- • Unusual or complex transactions
- • Known fraud or irregularities
- • Post-engagement material events
Important: We are not responsible for the prevention or detection of fraud, errors, or illegal acts unless specifically engaged for that purpose. You remain responsible for all management decisions and the accuracy of underlying financial data.
4. Fees & Payment Terms
Fee Structure
Our fees are determined based on the scope and complexity of services, as specified in your engagement letter. Fee arrangements may include:
- Fixed fees: A predetermined fee for defined scope of work (e.g., Peace-of-Mind Review packages)
- Hourly rates: Time-based billing for services where scope may vary
- Retainer arrangements: Advance payment for ongoing services
Payment Terms
- Payment is due upon receipt of invoice unless otherwise specified
- For fixed-fee engagements, full payment may be required before services begin
- Late payments may be subject to interest charges of 1.5% per month
- We reserve the right to suspend services for past-due accounts
Additional Fees
The following may result in additional fees beyond the original engagement:
- Services required due to incomplete or inaccurate records provided by client
- Extensive research or consultation beyond normal scope
- IRS notice responses or representation (separate engagement)
- Amended returns or corrections to prior work
- Rush or expedited services requested by client
5. Confidentiality & Client Records
In accordance with 21 NCAC 08N .0205 and the AICPA Code of Professional Conduct, we maintain strict confidentiality of all client information. Please review our complete Privacy Policy for detailed information about how we protect your data.
Client Records (Per 21 NCAC 08N .0305)
- Client-provided records: Original documents you provide will be returned to you upon request at no additional charge.
- CPA-prepared records: Tax returns, reports, and work products we prepare may be withheld if professional fees remain unpaid, if work is incomplete, or if litigation is pending or threatened.
- Retention period: We retain engagement files for a minimum of 7 years after completion of the engagement.
6. Limitation of Liability
Scope of Liability: Our liability for any claim arising from our services shall not exceed the total fees paid to us for the specific engagement giving rise to the claim, or $50,000, whichever is greater.
No Consequential Damages: We shall not be liable for any consequential, incidental, indirect, punitive, or special damages, including lost profits, lost tax savings, or loss of business opportunity, regardless of the form of action.
Third-Party Reliance: Unless we provide explicit written consent, we assume no responsibility to any third parties who may rely on our work products, including lenders, investors, creditors, or regulatory agencies.
Reliance on Information: We are not liable for errors or deficiencies resulting from information provided by you, your employees, or your representatives that was incomplete, inaccurate, or misleading.
This limitation applies to all claims regardless of legal theory (contract, tort, negligence, or otherwise) and survives termination of the engagement.
7. Dispute Resolution
Any dispute arising from our services or these Terms shall be resolved as follows:
Step 1: Good Faith Negotiation
The parties shall first attempt in good faith to resolve any dispute through direct negotiation within 30 days of written notice of the dispute.
Step 2: Mediation
If negotiation fails, the parties agree to submit the dispute to mediation administered by the American Arbitration Association (AAA) Professional Accounting and Related Services Disputes Rules, or another mutually agreed mediation service, in Mecklenburg County, North Carolina. Each party shall bear its own expenses; mediator fees shall be split equally.
Step 3: Litigation
If mediation fails to resolve the dispute, either party may pursue litigation in the Superior Court of Mecklenburg County, North Carolina, which shall have exclusive jurisdiction.
Time Limitation: Any claim related to our services must be brought within two (2) years from the date of the service giving rise to the claim or the date the alleged negligence was discovered, whichever is later.
8. Termination of Services
Termination by Client
You may terminate our engagement at any time by providing written notice. You remain responsible for fees incurred up to the date of termination and for any wrap-up services necessary to protect your interests.
Termination by KGOB
We reserve the right to terminate or withdraw from an engagement if:
- Fees remain unpaid for more than 60 days
- You fail to provide requested information or cooperation
- Continuing the engagement would violate professional standards or law
- We discover a conflict of interest that cannot be resolved
- We are unable to maintain required independence
- The professional relationship has deteriorated to an extent that impairs our ability to serve you
Effect of Termination: Upon termination, we will provide you with any completed work products and return client-provided records. Provisions regarding confidentiality, limitation of liability, and dispute resolution survive termination.
9. Governing Law & Regulatory Compliance
These Terms shall be governed by and construed in accordance with the laws of the State of North Carolina, without regard to conflicts of law principles.
Regulatory Compliance
These Terms comply with:
- N.C. General Statutes Chapter 93 – Certified Public Accountants
- 21 NCAC 08N – Professional Ethics and Conduct
- AICPA Code of Professional Conduct
- AICPA Statements on Standards for Tax Services (SSTS)
- IRS Circular 230 – Regulations Governing Practice Before the IRS
10. Independence & Conflicts of Interest
For attest engagements (audits, reviews, and certain attestation services), we are required by 21 NCAC 08N .0402 to maintain independence in fact and appearance. This means we cannot have financial interests in your business, make management decisions for you, or have certain relationships that would impair our objectivity.
For non-attest engagements (tax preparation, consulting, bookkeeping), independence is not required, but we remain bound by confidentiality and professional conduct standards.
You agree to notify us promptly of any circumstances that could create a conflict of interest. We reserve the right to withdraw from an engagement if we discover an unresolvable conflict.
11. IRS Circular 230 Disclosure
To ensure compliance with requirements imposed by the IRS, we inform you that, unless we specifically state otherwise in writing, any U.S. federal tax advice contained in communications from our firm (including attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing, or recommending to another party any transaction or matter addressed herein.
12. Electronic Communications
By engaging our services, you consent to receive communications from us electronically, including via email and our secure client portal. You acknowledge that:
- Email communications are not guaranteed to be secure and may be intercepted by third parties
- We recommend using our secure portal for transmission of sensitive information
- You are responsible for maintaining the security of your email account and portal credentials
- Electronic signatures on engagement letters and authorizations are legally binding
13. General Provisions
Entire Agreement: These Terms, together with your engagement letter and our Privacy Policy, constitute the entire agreement between you and KGOB regarding the subject matter hereof.
Severability: If any provision of these Terms is found to be unenforceable, the remaining provisions shall continue in full force and effect.
Waiver: Our failure to enforce any provision of these Terms shall not constitute a waiver of that provision or our right to enforce it in the future.
Assignment: You may not assign your rights or obligations under these Terms without our written consent. We may assign our rights and obligations to a successor firm.
Amendments: We may update these Terms from time to time. Material changes will be communicated to clients, and continued engagement of our services constitutes acceptance of amended Terms.
14. Questions & Complaints
If you have questions about these Terms or concerns about our services, please contact us:
KGOB Direct
Email: relief@kgob.com
Phone: 1-844-499-3355
2740 East WT Harris Blvd, Suite 240
Charlotte, NC 28213
NC Board of CPA Examiners
1101 Oberlin Road, Suite 104
Raleigh, NC 27605
Phone: (919) 733-4222
Website: nccpaboard.gov
This firm is licensed by the North Carolina State Board of CPA Examiners pursuant to N.C. General Statutes Chapter 93.
© 2025 KohariGonzalez Oneyear&Brown, CPAs & Advisors. All rights reserved.