TAX RETURN ENGAGEMENT AGREEMENT NICHOLS, CAULEY & ASSOCIATES, LLC TAX RETURN ENGAGEMENT AGREEMENT This letter is to confirm and specify the terms of our engagement with you and to clarify the nature and extent of the services we will provide. We will prepare your 2019 federal and requested state tax return(s) from information that you furnish us. We will not audit or otherwise verify the data you submit, although we may ask you for clarification of some of the information. It is your responsibility to provide all the information required for the preparation of complete and accurate returns. You should retain all the documents, canceled checks and other data that form the basis of income and deductions. These may be necessary to prove the accuracy and completeness of the returns to a taxing authority. You have the final responsibility for the income tax returns and, therefore, you should review them carefully before signing. If you request advice from us for any particular transaction that you believe to be significant, get our opinion in writing, in advance, or it is not binding upon us. To the extent we provide written advice concerning federal tax matters, we will follow the guidance contained in Circular 230, §10.37, Requirements for Written Advice. Our advice is based upon tax reference materials, facts, assumptions, and representations that are subject to change. Tax reference materials include, but are not limited to the Internal Revenue Code (“IRC”), tax regulations, Revenue Rulings, Revenue Procedures, private letter rulings and court decisions. We are under no obligation to update and we will not update our advice after the conclusion of the engagement for subsequent legislative or administrative changes or future judicial interpretations. If an extension of time is required, any tax due with this return must be paid with the extension. Any amounts not paid by the filing deadlines may be subject to interest and late payment penalties. Certain individuals may be required to electronically file Form 114, Report of Foreign Bank and Financial Accounts (FBAR); Form 8938 (Statement of Specified Foreign Financial Assets); and/or other foreign asset reporting forms. Failure to comply with the filing requirements may result in significant civil and criminal penalties. PLEASE CHECK THE BOXES BELOW IF YOU HAVE ANY OF THE FOLLOWING SO WE MAY PREPARE APPROPRIATE FILINGS. IF NONE, NO FURTHER ACTION IS REQUIRED. I have an interest in, signature or authority over, a financial account in a foreign country or any other foreign asset meeting the reporting requirement. I elect NCA to prepare forms necessary for foreign reporting of bank accounts (FBAR) and/or the required foreign asset reporting forms (if applicable) based on information provided to you. newestdraft2019 Our work in connection with the preparation of your tax returns will not include any procedures designed to discover defalcations or other irregularities, should any exist, and as such should not be relied upon for those purposes We use professional judgment in resolving questions where the tax law is unclear, or where there may be conflicts between the taxing authorities’ interpretations of the law and other supportable positions. Unless otherwise instructed by you, we will resolve such questions in your favor whenever possible. If the IRS, state or local tax authorities later contest the position taken, additional tax, penalties and interest may be assessed. We assume no liability, and you hereby release us from any liability for such additional tax, penalties, interest and related professional fees. The law provides various penalties that may be imposed when taxpayers understate their tax liability. If you would like information on the amount or the circumstances of these penalties, please contact us. Your returns may be selected for review by the taxing authorities; any proposed adjustments by the examining agent are subject to certain rights of appeal. In the event of such government tax examination, we will be available upon request to represent you and will render additional invoices for the time and expenses incurred. If inaccurate or incomplete information has been provided to our firm that requires your returns to be corrected or amended after completion, we will charge you for making the necessary corrections and/or amendments to your returns. In the interest of facilitating our services to you, we may send data over the Internet, or store electronic data via computer software applications hosted remotely on the Internet or clouds. Your confidential electronic data may be transmitted or stored using these methods. We may use third party service providers to store or transmit this data, such as providers of tax return preparation software. In using these data communication and storage methods, our firm employs measures designed to maintain data security. We use reasonable efforts to keep such communications and data access secure in accordance with our obligations under applicable laws, regulations, and professional standards. We require our third party vendors to do the same. You recognize and accept that we have no control over the unauthorized interception or breach of any communications or data once it has been sent or has been subject to unauthorized access, notwithstanding all reasonable security measures employed by us or our third party vendors. You consent to our use of these electronic devices and applications and submission of confidential client information to third party service providers during this engagement. We live in a world of alternative methods of communication (i.e. cell phone, email, voicemail), and we strive to respond to all client correspondence promptly. When you communicate with us, the fact that we don’t respond to you should not be implied as approval. Bad things happen to all of us, be it on the web, voicemail, or even the postal service. We strive to respond to all inquiries within two business days. If we don’t respond to a request from you within 2 working days, you must assume that your correspondence has been lost. CPAs, like all providers of personal financial services, are now required by law to inform their clients of their policies regarding privacy of client information. CPAs have been, and continue to be bound by professional standards of confidentiality that are even more stringent than those required by law. Therefore, we have always protected your right to privacy. We recommend that you password protect any confidential information you send to us via email to further protect the privacy of your data. Additionally, if we are requested to email information to you, copies of documents containing confidential information (i.e. tax identification numbers), we will password protect those documents as well. Types of Nonpublic Personal Information We Collect We collect nonpublic personal information about you that is provided to us by you or obtained by us with your authorization. Parties to Whom We Disclose Information For current and former clients, we do not disclose any nonpublic personal information obtained in the course of our practice except as required or permitted by law. Permitted disclosures include, for instance, providing information to our employees, and in limited situations, to unrelated third parties who need to know that information to assist us in providing services to you. In all such situations, we stress the confidential nature of information being shared. Protecting the Confidentiality and Security of Current and Former Clients’ Information We retain records relating to professional services that we provide so that we are better able to assist you with your professional needs, and in some cases, to comply with professional guidelines. In order to guard your nonpublic personal information, we maintain physical, electronic, and procedural safeguards that comply with our professional standards. Our fees are based upon the amount of time and the complexity of the issues required by your return. All invoices are due and payable upon presentation. If a dispute arises among the parties hereto, the parties agree first to try in good faith to settle the dispute by mediation administered by the American Arbitration Association under its Rules for Professional Accounting and Related Services Disputes before resorting to litigation. The costs of any mediation proceeding shall be shared equally by all parties. Any claim arising out of services rendered pursuant to this agreement are limited to the fee charged. Client and accountant both agree that any dispute over fees charged by the accountant to the client will be submitted for resolution by arbitration in accordance with the Rules for Professional Accounting and Related Services Disputes of the American Arbitration Association. Such arbitration shall be binding and final. In agreeing to arbitration, we both acknowledge that, in the event of a dispute over fees, each of us is giving up the right to have the dispute decided in a court of law before a judge or jury and instead we are accepting the use of arbitration for resolution. Thank you for the opportunity to work with you. Nichols, Cauley & Associates, LLC I am authorized to enter into this agreement, and I accept the terms set forth in this agreement. The following acknowledgement is required. * Check here to acknowledge you have read and accepted the above letter. Type your name here. If signing for your business sign your name as an owner.*Spouse (if filing jointly, spouse must type name & sign below also.)Signature(s)* If you have a touch screen, you can sign above with a pen or stylus. Otherwise your mouse may be used to complete your signature. Use the circled arrows to erase a signature and start over.