Terms and Conditions

Dynamic Assurance Services PLC, CPA

Effective Date: 06/01/2024 • Last Updated: 06/17/2026

1. Introduction and Acceptance of Terms

These Terms and Conditions (the “Terms”) govern the professional services provided by DASCPAS (Dynamic Assurance Services PLC, CPA, the “Firm,” “we,” “us,” or “our”) to you, our client. As a certified public accounting firm, we provide bookkeeping, tax, financial, advisory, and related professional services. These Terms apply to all engagements unless superseded by a separate written engagement letter.

By engaging our services, providing us with your information, or signing an engagement letter, you acknowledge that you have read, understood, and agreed to be bound by these Terms. If you do not agree, please do not use our services.

2. Scope of Services

We provide a range of accounting and financial services, which may include the following, as agreed in your engagement:

• Bookkeeping, including recording transactions, reconciliations, and maintenance of general ledgers.
• Tax preparation and planning for individuals, businesses, and other entities, including federal, state, and local filings.
• Preparation and compilation of financial statements and related reporting.
• Payroll processing and related compliance support.
• Advisory and consulting services on financial, operational, and business matters.

The specific services, deliverables, and fees applicable to your engagement will be described in a separate engagement letter. Where these Terms conflict with a signed engagement letter, the engagement letter governs. Services not expressly described are outside the scope of our engagement.

3. Client Responsibilities

The quality and accuracy of our work depends on the information you provide. You agree to:

• Provide complete, accurate, and timely information, documents, and records necessary to perform the services.
• Maintain your own books and records and retain supporting documentation as required by law.
• Review all deliverables, including tax returns and financial statements, before filing or distribution, and notify us promptly of any errors or omissions.
• Make all management decisions, designate a qualified individual to oversee the services, and accept responsibility for the results.
• Respond promptly to our requests so that filing deadlines and other obligations can be met.

We are entitled to rely on the information and representations you provide without independent verification unless our engagement expressly requires otherwise.

4. Fees and Payment

Our fees are based on the scope of services, the complexity of the work, and the time and resources required, as set out in your engagement letter or fee schedule. Unless otherwise agreed:

• Invoices are due upon receipt or within the period stated on the invoice.
• Out-of-pocket costs and third-party fees (such as filing fees) may be billed in addition to professional fees.
• Past-due balances may be subject to a late charge, and we may suspend work until outstanding amounts are paid.
• Fees are non-contingent and remain payable regardless of the outcome of any tax filing, audit, or financial result.

We reserve the right to require a retainer or advance payment before commencing or continuing work.

5. Confidentiality and Privacy

We treat all client information as confidential and handle it in accordance with our Privacy Policy and applicable law, including Internal Revenue Code Section 7216 governing tax return information and the FTC Safeguards Rule under the Gramm-Leach-Bliley Act. We will not disclose your information except with your consent, to service providers bound by confidentiality, or as required by law or professional standards. Please refer to our Privacy Policy for a full description of how we collect, use, and protect your information.

6. Professional Standards

Our services are performed in accordance with applicable professional standards, including those of the American Institute of Certified Public Accountants (AICPA) and applicable state board requirements. Our engagements do not constitute an audit or examination unless expressly stated, and routine engagements are not designed to detect fraud, error, or illegal acts, although we will inform you of any such matters that come to our attention.

7. Limitation of Liability

To the fullest extent permitted by law, our total liability to you for any claim arising out of or relating to our services, whether in contract, tort, or otherwise, shall not exceed the total fees paid by you to the Firm for the specific engagement giving rise to the claim. We shall not be liable for any indirect, incidental, consequential, special, or punitive damages, or for any loss arising from inaccurate, incomplete, or untimely information provided by you or third parties. Nothing in these Terms limits liability that cannot be limited under applicable law.

8. Tax Matters and Government Authorities

We will prepare tax filings based on the information you provide and applicable law as we interpret it. Tax positions may be subject to challenge by taxing authorities. We do not guarantee any particular tax outcome, refund, or that a return will not be selected for examination. Should a taxing authority examine a return we prepared, assistance in responding is a separate service that may be subject to additional fees unless otherwise agreed. You remain responsible for any taxes, interest, and penalties assessed.

9. Document Retention and Ownership

Workpapers and documents we create in performing the services remain our property. Original records you provide remain yours and will be returned upon request. We retain engagement records for a period of 5 years following the conclusion of an engagement, after which they may be securely destroyed in accordance with our retention practices, unless a longer period is required by law.

10. Term and Termination

Either party may terminate an engagement upon written notice. Upon termination, you remain responsible for fees and costs incurred through the effective date of termination. We may also terminate or suspend services if you fail to meet your obligations, including payment, or if continuing the engagement would conflict with professional or legal requirements. Provisions relating to fees, confidentiality, limitation of liability, and dispute resolution survive termination.

11. Indemnification

You agree to indemnify and hold harmless the Firm and its partners, employees, and agents from any claims, liabilities, costs, and expenses, including reasonable attorney fees, arising out of false, incomplete, or misleading information provided by you, or from your misuse of any deliverable we provide.

12. Governing Law and Dispute Resolution

These Terms are governed by the laws of the State of Michigan, without regard to its conflict-of-law principles. The parties will first attempt to resolve any dispute through good-faith discussions. Any dispute that cannot be resolved informally shall be subject to the exclusive jurisdiction of the state and federal courts located in Wayne County, Michigan, unless the parties agree in writing to mediation or arbitration.

13. Changes to These Terms

We may update these Terms from time to time to reflect changes in our practices, services, technology, or legal requirements. The most current version will always be made available, and the “Last Updated” date above will reflect the latest revision. Your continued use of our services after any change constitutes acceptance of the revised Terms.

14. Contact Us

If you have questions about these Terms and Conditions, please contact:

Dynamic Assurance Services PLC, CPA
Attn: Sam Khalil
22161 Outer Dr, Dearborn, MI 48124
Phone: (313) 774-2227 | Email: Sam@dascpas.com