Terms of Service

Last updated: 18 August 2026

Website information

Website content is general information and is not a substitute for advice based on complete facts. Applicable law, forms, portal requirements, fees and timelines may change.

Engagement

A professional engagement begins only after scope, responsibility, fees, exclusions and required documents are confirmed in writing.

Client responsibility

Clients are responsible for providing complete, accurate and timely information and for reviewing drafts or confirmations before filing or submission.

Third-party systems

Government portals, banks, payment providers and other third-party systems operate independently. Their availability and processing timelines are outside our control.