End User License Agreement

1. Parties

This End User License Agreement ("Agreement") is between Myung Keon Kim CPA("Firm," "we," "us," or "our"), a sole proprietorship registered with the New York State Education Department under that name, and you ("Client," "you," or "your") — the individual or entity engaging the Firm's services or accessing the Firm's client-facing tools and website at keonadvisory.com.

By engaging the Firm's services, signing an engagement letter, submitting information through our website, or using any client-facing tools (including QuickBooks-integrated workflows), you agree to the terms of this Agreement.

If you have signed an engagement letter with the Firm, that engagement letter — with its Terms of Engagement, schedules and proposal — governs the Firm's professional services and controls over this Agreement wherever the two differ. This Agreement governs your use of the Firm's website and client-facing tools.

2. Services Covered

This Agreement governs your use of the following services provided by Myung Keon Kim CPA:

• Federal and state income tax preparation and filing
• Bookkeeping and accounting services
• Tax planning and advisory services
• Payroll processing and compliance
• QuickBooks setup, integration, and ongoing support
• Business entity formation and compliance advisory
• International tax compliance (FBAR, FATCA, foreign income reporting)
• Related client-facing tools, portals, and digital workflows

Specific scope, fees, and deliverables for each engagement are defined in a separate engagement letter or service agreement between you and the Firm.

3. Client Responsibilities

As a condition of using the Firm's services, you agree to:

1. Provide accurate and complete information. You are solely responsible for the accuracy, completeness, and timeliness of all information, documents, and records you provide to the Firm. Errors or omissions in information you supply may result in incorrect filings, penalties, or interest for which the Firm is not liable.
2. Maintain confidentiality of login credentials. If you are provided access to any client portal, shared document system, or integrated tool, you are responsible for keeping your credentials confidential and notifying the Firm immediately if you suspect unauthorized access.
3. Comply with applicable laws. You agree to use the Firm's services only for lawful purposes. You will not use our services to facilitate tax fraud, money laundering, or any activity that violates federal, state, or local law.
4. Respond to Firm requests promptly. Timely delivery of requested documents and information is essential to meeting filing deadlines. The Firm is not responsible for late filing penalties caused by your failure to provide information in a timely manner.
5. Review all returns and documents before signing. You have the final responsibility to review and approve all tax returns and filings before submission. By signing any return, you affirm that the information contained is true, correct, and complete.

4. Intellectual Property

The Firm's working papers — notes, calculations, drafts and checklists — remain the Firm's. How unpaid fees affect finished work, and what the Firm never withholds, are in section 5.

The Firm's website, branding, templates, methodologies, and proprietary processes remain the exclusive property of Myung Keon Kim CPA at all times. You may not reproduce, distribute, or create derivative works from those materials without prior written consent. Nothing in this section restricts your use of the returns and reports the Firm delivers to you.

5. Fees and Payment

Service fees are established in your engagement letter. If a fee for a specific piece of finished work is unpaid, the Firm may hold that work until it is paid. The Firm never withholds documents you provided, or copies of returns and reports it has already delivered to you, and holds no lien on your records. Unpaid balances may accrue interest as stated in your engagement letter and may be referred to collection.

The Firm reserves the right to withdraw from an engagement if fees remain unpaid after written notice, if you provide false or misleading information, if a conflict of interest arises that cannot be resolved, or if continuing the engagement would require the Firm to violate professional standards or applicable law. The Firm will tell you why.

6. Nature of Services — Not Legal Advice

The services provided by Myung Keon Kim CPA are accounting, tax preparation, and financial advisory in nature. Nothing in this Agreement, any engagement letter, or any communication from the Firm constitutes legal advice. For legal matters — including but not limited to contracts, litigation, immigration, or criminal tax defense — you should consult a licensed attorney.

Tax advice provided by the Firm is based on the information you provide, the laws in effect at the time of the engagement, and the Firm's professional judgment. Tax positions taken on your returns represent the Firm's best professional opinion, not a guarantee of outcome.

7. Limitation of Liability

To the fullest extent permitted by applicable law, Myung Keon Kim CPA's liability to you for any claim arising from services rendered under this Agreement shall not exceed the fees you paid the Firm for that service in the twelve months before the claim arose.

The Firm is not liable for:

• Errors resulting from inaccurate, incomplete, or untimely information provided by you
• IRS, state, or local tax agency decisions, audits, or assessments
• Penalties or interest assessed due to tax positions taken at your direction
• Changes in tax law or IRS guidance after a return is filed
• Indirect, consequential, incidental, or punitive damages of any kind
• Lost profits, lost revenue, or business interruption

Some jurisdictions do not allow limitation of certain damages; in such cases, the Firm's liability is limited to the maximum extent permitted by law.

8. Disclaimers

No guarantee of tax outcomes. Tax preparation and advisory services are provided based on currently available information and applicable law. The Firm makes no guarantee that any specific tax refund, deduction, credit, or outcome will be achieved. IRS and state tax agency decisions are outside the Firm's control.

QuickBooks and third-party integrations. The Firm uses QuickBooks and other third-party tools to provide services. The Firm is not responsible for outages, data loss, or errors caused by third-party platforms. QuickBooks is a product of Intuit Inc.; the Firm is an independent accounting practice and is not affiliated with Intuit.

Website information. Content on keonadvisory.com is provided for general informational purposes only and does not constitute tax, legal, or financial advice. No client-advisor relationship is created by visiting the website.

9. Confidentiality

The Firm treats all client information as confidential in accordance with the AICPA Code of Professional Conduct, IRS Publication 4557 (Safeguarding Taxpayer Data), the FTC Safeguards Rule, and the New York SHIELD Act. Client information will not be disclosed to third parties except as required by law, with your written consent, or as necessary to provide the services you have engaged.

Your tax return information is protected by Internal Revenue Code section 7216. Before the Firm gives it to anyone outside the Firm — a lender, a landlord, an attorney — the Firm asks for your separate signed consent naming who receives it and why; that consent is never a condition of the Firm's services, and you may decline it. If the Firm learns that your information has been accessed without authorization, it will tell you promptly.

10. Termination

Either party may terminate the engagement at any time by written notice, with thirty days' notice for an ongoing monthly service. Upon termination, you remain responsible for fees incurred through the termination date. The Firm will return the documents you provided, whether or not a bill is outstanding. Finished work not yet delivered may be held until the fee for that specific work is paid.

11. Governing Law and Dispute Resolution

This Agreement is governed by the laws of the State of New York, without regard to its conflict of law provisions. Any disputes arising under this Agreement shall be resolved in the state or federal courts located in New York County, New York, and you consent to personal jurisdiction in those courts.

Before initiating legal proceedings, both parties agree to attempt resolution through good-faith negotiation for at least thirty (30) days.

12. Modifications

Myung Keon Kim CPA reserves the right to update this Agreement at any time. Changes will be posted on this page with an updated effective date. Continued use of the Firm's services after changes are posted constitutes acceptance of the revised Agreement. Changes to this Agreement affect your use of the website and client-facing tools only; the terms of any engagement you have signed change only as that engagement letter provides.

13. Contact

For questions about this Agreement, please contact: