Client Tax Engagement Agreement
Thank you for choosing Guardian CPA, LLC to assist you with your taxes. This notice confirms the terms of our engagement with you and outlines the nature and extent of the services we will provide.
IMPORTANT CLIENT RESPONSIBILITIES
The following points summarize the most important responsibilities under this engagement:
• Provide complete and accurate information needed to prepare your return.
• Review the completed return carefully before signing and authorizing filing.
• Notify us promptly if additional information becomes available after filing.
• Provide requested documents early enough to meet filing deadlines.
• Maintain records supporting your tax return in case of examination by taxing authorities.
SCOPE OF WORK
We will prepare or review your requested federal and state income tax returns. We depend on you to provide the information necessary for us to prepare an accurate tax return and provide appropriate recommendations. You are responsible for providing complete and accurate information necessary to prepare your tax return(s). You represent that the information you provide to us is complete and accurate to the best of your knowledge and includes any applicable information necessary for completion of your tax return(s). We may ask you to clarify some items, but ultimately we rely on the information you provide and will not audit, examine, or otherwise verify the data submitted. Timely completion of services depends on your responsiveness to requests for information and documentation through our systems and communications.
A tax organizer / planner of 'what to bring' is provided to help you collect the data required for your return. The Organizer and planner are guides in providing information to help you avoid overlooking common, but important information. By using these, you will contribute to a more efficient preparation of your returns and help minimize the cost for services.
Our preparation of your tax return is based solely on the information and documents you provide to us. We are not responsible for identifying or verifying the existence of accounts, income sources, or transactions that are not disclosed to us. This may include items such as brokerage accounts, retirement accounts, cryptocurrency transactions, online payment platforms, foreign accounts, or other financial activities. This reliance on client-provided information also applies to situations where accounting records are incomplete or unavailable.
If accounting records are incomplete, inconsistent, or unavailable, we may rely on other documentation you provide. We may reconstruct certain amounts using reasonable estimates, assumptions, or available records such as prior tax returns, bank statements, or other supporting information. When this occurs, beginning balances may be based on amounts reported on previously filed tax returns or other available documentation. While we will use professional judgment and prepare your return using the best information available, you acknowledge that limitations in the underlying records may increase the possibility that additional information could result in changes if reviewed by a taxing authority. You remain responsible for maintaining complete and accurate records supporting the information reported on your tax return.
In situations where accounting records are incomplete, inconsistent, or require reconstruction, adjustments may be necessary in order to prepare an accurate tax return. These adjustments may cause the tax return to differ from the client’s internal bookkeeping records. The tax return reflects tax reporting requirements and may not always correspond directly to financial statements or accounting records maintained by the client.
The tax return represents tax reporting based on the information available at the time of preparation and does not constitute an assurance or certification of the client’s accounting records. The client remains responsible for maintaining accurate accounting records, and any bookkeeping corrections or reconciliations required after the preparation of the tax return may require separate services and additional fees.
If additional or corrected information becomes available after the return has been filed, please notify us promptly. We can then determine whether an amended return or other action is appropriate. If accounting records or financial data are later modified, corrected, or reclassified after the tax return has been prepared or filed, the changes may affect the accuracy of the return and may require additional review or amendments. Our firm is not responsible for such differences when they result from unavailable documents at time of preparation or changes made after the return has been prepared. We are not responsible for identifying or correcting such matters unless specifically engaged to do so. Any review of revised accounting records or additional work (including the preparation of amended returns) will be considered a separate service and may result in additional fees.
Our services for the current tax year do not include a detailed review of prior year tax returns or accounting records. This review would occur only if specifically agreed to in writing. If we become aware of information that suggests a prior year return may contain an error, we will inform you and discuss possible corrective actions. Any additional work related to prior year matters will be treated as a separate engagement.
Our services are limited to tax return preparation and related tax matters unless additional services are specifically agreed to in writing. The services provided under this engagement are intended solely for your use in complying with tax reporting requirements and should not be relied upon for other purposes without our prior written consent. Tax planning and advisory services are not included in this engagement unless specifically agreed to in writing. Any advice provided during the preparation process is based on limited information and should not be relied upon for long-term planning decisions. Discussions regarding tax planning, financial decisions, or business matters that may arise during tax return reviews are intended to provide general information based on the facts available at the time and should not be considered legal or investment advice. You should consult with appropriate legal, financial, or investment professionals before making decisions that may have broader financial or legal consequences. Our services do not include audit, review, or examination of financial statements or records, nor do they include representation before taxing authorities unless specifically agreed to in writing.
Our engagement does not include procedures to detect fraud or other irregularities. Our engagement does not include procedures designed to detect fraud, errors, irregularities, or illegal acts. Accordingly, our services should not be relied upon to disclose such matters, although we will inform you of any material issues that come to our attention.
To ensure timely filing of your tax returns, please provide requested information as early as possible. If information is received close to applicable filing deadlines, we may recommend filing an extension to allow sufficient time to properly prepare the return. While we will make reasonable efforts to accommodate late submissions, we do not guarantee completion of your tax return by any specific deadline if information is received within seven (7) days of the filing deadline. Additional fees may apply for expedited services when information is received within fifteen (15) days of the filing deadline. We are not responsible for penalties or interest resulting from delays in receiving complete and accurate information from you. We reserve the right to decline or defer services for information received within seven (7) days of the filing deadline.
Our engagement relates only to the preparation of the tax return(s) for the specific tax year identified in this agreement. Our services do not include monitoring your financial situation or advising you of changes in tax law that may affect you in future periods. If you would like ongoing tax planning or advisory services, these services must be requested separately and agreed to in writing.
Special reporting considerations: Certain tax reporting areas require specific disclosures and carry increased compliance obligations. These may include, but are not limited to, cryptocurrency or digital asset transactions, foreign financial accounts (including FBAR/FinCEN reporting), and multi-state or international income reporting. You are responsible for informing us of any such activities and providing complete and accurate information. Failure to disclose such items may result in significant penalties, for which we assume no responsibility.
PENALTIES AND APPLICATIONS OF TAX LAWS
Because tax law can be complex and subject to interpretation, the following considerations apply to the preparation of your tax return.
Tax laws are subject to interpretation and may change over time. In some cases, more than one reasonable interpretation of the law may exist. When appropriate, we may recommend tax positions that we believe are reasonable and supported by applicable tax authority. However, taxing authorities may ultimately reach different conclusions.
We cannot guarantee the outcome of any tax position or the amount of any refund. Tax results ultimately depend on the facts presented and the interpretation of tax laws by taxing authorities. Any estimates of tax liability or potential refunds are based on the information available at the time and should not be considered guarantees.
The law imposes penalties when taxpayers underestimate their tax liability. If you have concerns about potential underpayment penalties or tax estimates, please contact us to discuss available options.
Should we encounter instances of unclear tax law or potential conflicts in interpretation, we will outline reasonable courses of action and the risks and consequences of each. We will ultimately adopt, on your behalf, the alternative you select.
FINAL REVIEW, SIGNING, AND FILING
Our engagement to prepare your tax returns will conclude with the delivery of our analysis of your return(s) along with any recommended clarifications or corrections. As standard practice, we utilize electronic signing to enhance tracking and as an efficient client communication tool; whether in our office or remote, the communication is encrypted and approved by taxing authorities.
You have final responsibility for reviewing the completed tax return(s). You must confirm that all information is correct before signing and authorizing filing of the income tax return(s). Please review your tax return(s) carefully before signing and authorizing filing.
By signing and authorizing filing of the tax return, you confirm that you have reviewed the return and agree that the information reported is complete and accurate to the best of your knowledge. Your approval of the return authorizes us to file the return electronically with the appropriate taxing authorities. We will not file your tax return electronically until we receive your signed authorization to do so.
If you elect not to e-file your returns through our office, you are responsible for filing them. You are solely responsible for timely filing the signed returns with the appropriate taxing authorities and for any penalties or interest resulting from failure to do so.
SERVICE FEES AND PAYMENT TERMS
Fees for our services are based on the complexity of the return, the time involved in preparing it, and our standard fee schedule. Tax law changes, or tax form changes, may alter preparation time from year to year. Also, if additional information is provided after preparation has begun, or if additional work is required to address incomplete records, corrections, or tax authority inquiries, additional fees may apply. Charges may also include out-of-pocket expenses. Invoices are due and payable upon presentation of the final return and before filing the return. Once payment is received, the final filing will be submitted to the taxing authorities. We reserve the right to suspend or withhold services, including filing of tax returns, until all outstanding invoices are paid in full.
Once services have been rendered to the point that a review has been provided to the client and payment has been made, if the client chooses not to finalize the tax filing, refunds will not be issued. Accepted engagements with tax filings due within 15 days may incur an expedited fee (this does not apply to filing for an extension).
Past due invoices must be brought current before a new engagement is performed. In general, payments are applied to the oldest invoice first in cases of multiple invoices. A $30 late fee is incurred if an account goes more than five days past due, and to the extent permitted by state law, an accruing interest charge may be added to all accounts not paid within 30 days. If bank fees are incurred for non-sufficient funds or returned checks, a $30 fee will be assessed.
Review or revision of prior year returns is also available at an additional charge.
SECURITY, RECORDS AND RETENTION
Our firm uses electronic communication, electronic signatures, and secure portals to exchange documents. While we take reasonable steps to safeguard your information, no method of electronic transmission or storage is completely secure. By engaging our services, you acknowledge and accept the inherent risks associated with electronic communications, data transmission, and document exchanges, and you agree that the firm shall not be held liable for any unauthorized access, interception, or data breach beyond our reasonable control.
As returns contain sensitive information, our practice supports and encourages clients to use firm-provided secure portal links when sending documents. We also welcome mailing and in-person delivery when necessary.
You are responsible for maintaining records supporting your tax return. If hard-copy records are provided to our office, we will return original documents to you at the end of the engagement or make them available for pickup. Hard-copy records will be held for up to 30 days after the April 15 filing deadline, or for up to 30 days after the filing date if the return is filed after April 15.
We will retain copies of your records and our work papers for seven years, after which these documents will be destroyed.
While we recommend retaining tax records for at least seven years, certain documents should be kept longer. These may include records related to property purchases and improvements, investment cost basis, retirement accounts, and other items that may affect future tax reporting.
While disposing of outdated records can help protect sensitive information, care should be taken not to discard documents that may have ongoing financial or tax significance. If you are unsure whether to retain specific records, please contact us for guidance before discarding them.
Our privacy policy and compliance disclosure is available at:
https://www.guardiancpas.com/privacy
AUDITS AND EXAMINATIONS
Tax returns are subject to examination by taxing authorities. Any items determined against you by an examining agent may be subject to appeal. In the event of an examination, we are available upon request to represent you or review the results of any examination.
If an error occurs as a result of information that was correctly provided to our firm prior to filing, we will assist in correcting the return at no additional charge. If changes are required due to new or previously unavailable information, amended returns or additional services will be billed at our standard rates.
As an added benefit to our clients, our firm may participate in third-party partnership Audit Protection Programs to assist with potential issues involving applicable Form 1040 returns. This program is a form of audit protection and may be included with some of the firm's 1040 preparation fees depending on the tax preparation software used (normally a $40–$60 upcharge with volume software providers).
Inquiries or examinations beyond the Form 1040 are additional services and will be billed at our standard rates.
INDEMNIFICATION
You agree to indemnify and hold harmless Guardian CPA, LLC and its employees from any claims, liabilities, penalties, or costs (including legal fees) arising from the use of incomplete, inaccurate, or misleading information provided by you or your representatives.
FORCE MAJEURE
The firm shall not be responsible for delays or failures in performance resulting from circumstances beyond its control, including but not limited to system outages, natural disasters, government actions, or interruptions in electronic filing systems.
DISENGAGEMENT
We reserve the right to withdraw from this engagement at any time if we determine that we are unable to complete the work due to incomplete information, lack of cooperation, ethical concerns, or other factors that impair our ability to perform services in accordance with professional standards. In such cases, you will be responsible for payment of services rendered up to the date of withdrawal.
DISPUTE RESOLUTION
In the event of a dispute arising from this engagement, both parties agree to first attempt to resolve the matter through good-faith discussion. If resolution cannot be reached, the parties agree to pursue mediation prior to initiating legal action. Any legal proceedings shall be brought exclusively in the courts of the State of Idaho and governed by Idaho law.
LIMITATION OF LIABILITY
To the fullest extent permitted by law, the liability of Guardian CPA, LLC for any claim arising out of services provided under this engagement shall be limited to the total fees paid by you for the services rendered under this agreement.
CONCLUSION
Our engagement concludes when the tax return has been delivered to you or filed with the appropriate taxing authority. This may occur through delivery of the completed return to you, electronic filing after your signature authorization, or withdrawal by either party after significant services have been performed.
Payment for services is due in full when the return is ready to file. If the engagement ends early, payment will be due in an amount relative to the overall completion of the work performed.
While ultimate responsibility for the income tax return rests with the taxpayer, we are here to guide you, offer expertise to optimize your return, and support you in providing an accurate, complete, and timely return. Our goal is client satisfaction through trust, building long-lasting client relationships, and being a Guardian that helps reduce stress and protect your interests.
Guardian CPA, LLC may update engagement terms from time to time. Updated terms will apply to future engagements.
By proceeding with our services or signing this agreement, you acknowledge that you have read, understand, and agree to the terms of this engagement. We look forward to serving you!
V4_2026.04 effective date 04212026