Engagement Terms

1. About these terms

These Engagement Terms (“Terms”) are published by Randle Havens CPA, PLLC, doing business as Havens Advisory (“we,” “us,” or “our”), a licensed CPA firm. These Terms set out the general conditions that govern the professional relationship between Havens Advisory and its clients. They apply to all engagements unless a separate, signed engagement letter states otherwise.

A separate written engagement letter is issued for each client engagement and describes the specific scope of work, deliverables, fees, and any additional terms applicable to that engagement. In the event of a conflict between these Terms and a signed engagement letter, the engagement letter controls.

2. Scope of services

We provide tax preparation, bookkeeping, and advisory services as described in your individual engagement letter. Services may include, but are not limited to, preparation of federal and state individual or business income tax returns, quarterly bookkeeping, and ongoing financial or tax advisory discussions.

Services not described in your engagement letter are outside the scope of the engagement unless we agree in writing to add them. We reserve the right to decline engagements or withdraw from an engagement if the scope changes materially or circumstances arise that would impair our professional obligations.

3. Client responsibilities

You agree to provide us with timely, accurate, and complete information necessary to perform the services described in your engagement letter. Specifically:

• You are responsible for maintaining adequate records supporting the information you provide to us. We rely on the information you provide and do not independently audit or verify it unless expressly engaged to do so.
• You agree to review all tax returns, financial statements, and other deliverables we prepare before they are filed or finalized. Your signature or approval on any return or document represents your confirmation that the information is accurate and complete to the best of your knowledge.
• You are responsible for making timely payment of any taxes, estimated taxes, or other amounts owed to taxing authorities, regardless of any dispute concerning our fees or services.
• You agree to inform us promptly of any changes in your circumstances that may be relevant to your engagement — such as changes in marital status, business structure, or ownership of significant assets.

4. Fees & billing

Fees for services are set out in your engagement letter and may be based on a fixed fee, hourly rate, or a combination, depending on the nature of the engagement. We reserve the right to adjust fees for scope changes or unusually complex work, with advance notice to you.

Invoices are payable by the due date stated on the invoice. Balances not paid when due may be subject to a late fee or may result in suspension of services until your account is current. We reserve the right to require a retainer for new engagements or for clients with past-due balances. Any fees or costs we incur in collecting unpaid balances are your responsibility.

5. Professional standards

All services provided by Havens Advisory are performed in accordance with applicable professional and ethical standards governing Certified Public Accountants, including standards established by the relevant state board of accountancy and IRS Circular 230 (governing practice before the Internal Revenue Service). Where applicable, tax return preparation is performed in accordance with the standards of accuracy and due diligence required by the Internal Revenue Code and Treasury Regulations.

We maintain our professional license in good standing and engage in continuing professional education as required. Randle Havens CPA, PLLC is licensed as a CPA in the state of Texas.

6. Confidentiality & data

We treat all client information as strictly confidential. We do not disclose your information to third parties except as described in our Privacy Policy and as required by law or professional standards. Our handling of client financial and tax information is governed by the Gramm-Leach-Bliley Act (GLBA) Safeguards Rule and IRS Publication 4557.

IRC §7216 — Tax return information. Under Internal Revenue Code §7216 and applicable Treasury regulations, we may not use or disclose your tax return information for any purpose other than preparing your return without your prior written consent. Where required, we will obtain that consent before using or disclosing your tax return information for any other purpose, such as offering you additional services.

7. Document retention & return

We retain copies of documents and work product related to your engagement for a period consistent with applicable law, IRS guidance, and professional standards — generally a minimum of seven years from the date of filing for tax-related records. Original documents you provide to us will be returned to you at the conclusion of the engagement or upon request. Our working papers, internal analyses, and firm-prepared documents remain the property of Randle Havens CPA, PLLC.

After the applicable retention period, records are disposed of securely through methods appropriate for the sensitivity of the information (such as shredding or secure digital deletion).

8. Limitation of liability

To the fullest extent permitted by applicable law and professional standards, our liability to you arising from or related to this engagement is limited to the fees paid by you for the specific service giving rise to the claim. We are not liable for any indirect, incidental, consequential, special, or punitive damages of any kind, including but not limited to lost profits, lost savings, or penalties assessed by taxing authorities due to information you provided that was inaccurate or incomplete.

9. No guarantee of outcomes

We do not guarantee any particular tax refund, tax position, or outcome in any audit, appeal, or other proceeding. Tax law involves judgment and is subject to IRS and court interpretation. While we use our professional judgment and best efforts on your behalf, we cannot guarantee that a taxing authority will agree with the positions taken on your return. Prior-year refund amounts do not guarantee similar results in subsequent years.

10. E-file, IRS & third-party interactions

Where we prepare and e-file your tax return, you will be asked to sign a Form 8879 (IRS e-file Signature Authorization) or equivalent state authorization form. Your signature authorizes us to electronically submit your return to the appropriate taxing authority. You remain responsible for reviewing the completed return before signing the authorization.

If you authorize us to represent you before the IRS or a state taxing authority (for example, in connection with an inquiry or audit), we will do so under the authority of a signed Form 2848 (Power of Attorney) or equivalent instrument. Representation before a taxing authority may require a separate engagement and additional fees.

We may use third-party tax software platforms and cloud-based service providers in the course of delivering services. These providers are vetted by us and operate under confidentiality obligations. We are not responsible for the independent acts or failures of those providers beyond exercising reasonable care in their selection.

11. Term & termination

An engagement begins when both parties have agreed to its scope, either through a signed engagement letter or written confirmation. Either party may terminate an engagement by providing written notice to the other. Upon termination:

• You remain responsible for fees earned through the date of termination for work completed or substantially completed.
• We will provide you with reasonable notice and take steps to minimize disruption, including returning original documents promptly.
• We reserve the right to cease work immediately if you fail to pay amounts due, provide false or misleading information, or ask us to act in a manner inconsistent with our professional obligations.

12. Governing law & disputes

These Terms and any engagement governed by them are subject to the laws of the State of Texas, without regard to its conflict-of-law provisions. Any dispute arising out of or related to these Terms or a client engagement shall be subject to the exclusive jurisdiction of the state and federal courts located in Texas.

13. Changes to these terms

We may update these Terms from time to time. When we do, we will update the “Last updated” date at the top of this page. The Terms in effect at the time an engagement commences govern that engagement. For ongoing engagements, we will notify you of material changes. Your continued engagement with us after notice of changes constitutes acceptance of the updated Terms.

14. Contact

Questions about these Terms or your engagement should be directed to:

• Email: advisor@havisory.com
• Phone: 931.395.0030

Randle Havens CPA, PLLC · Licensed CPA · Texas · Nationwide / Remote · U.S.