When we refer to our “Services,” we mean the tax preparation, tax planning, accounting, bookkeeping, advisory, and related professional services provided by KEI Tax & Accounting through:

• Our website at https://www.kei.tax.

• Our secure client portal at https://app.smartwiz.io/keitax.

• Email, phone, virtual meetings, and other communication channels.

• Any tools, documents, resources, or features we make available to you.

Some services may require a separate engagement letter, consent form, or additional terms (“Additional Terms”). If Additional Terms conflict with these Terms, the Additional Terms control.

We may update or modify these Terms at any time by posting a revised version on our website or notifying you through the Services. Continued use of the Services constitutes acceptance of the updated Terms.

Our Services evolve over time, and features may be added, changed, or removed as we improve our client experience.

3.1 General Requirements

To use our Services, you must create an account in our secure client portal. By registering, you certify that:

• You are at least 18 years old.

• You have a valid U.S. Social Security Number or Employer Identification Number (if applicable).

• All information you provide is accurate, current, and complete.

• You will keep your information updated.

• You are creating an account for yourself or your business and not on behalf of another individual without proper authorization.

You are responsible for maintaining the confidentiality of your login credentials and for all activity under your account. You may not share your account, transfer it, or allow unauthorized access.

If you believe your account has been compromised, notify us immediately at contactus@kei.tax.

3.2 Consent to Create and Maintain Your Client Profile

By registering, you authorize KEI to create and maintain a client profile containing the information you provide, as well as information we collect or generate while delivering Services. This may include tax documents, communications, notes, and workpapers, all maintained in accordance with our Privacy Policy and professional obligations.

You agree not to:

• Use the Services for unlawful purposes.

• Misrepresent your identity or provide false information.

• Attempt to gain unauthorized access to our systems.

• Interfere with the operation or security of the Services.

• Upload harmful, malicious, or infringing content.

We reserve the right to refuse service, terminate accounts, or restrict access if we believe these Terms have been violated.

All content, tools, documents, and materials provided through our Services—including text, graphics, branding, workflows, and proprietary processes—are owned by KEI or licensed to us. You may use them only for your personal or business tax and accounting needs.

You may not copy, distribute, modify, or create derivative works without our written permission.

We may monitor use of the Services to maintain security, ensure compliance, and improve performance. We may disclose information if required by law, regulation, subpoena, court order, or to protect our rights, clients, or systems.

Our Services are provided by licensed and experienced professionals, but certain limitations apply:

• We rely on the accuracy and completeness of the information you provide.

• We do not guarantee any specific tax outcome, refund amount, or IRS/state acceptance.

• Tax laws change frequently; we provide guidance based on the information available at the time of service.

• We are not responsible for delays caused by government agencies, third‑party software, or incomplete client information.

Except where prohibited by law, the Services are provided “as is” without warranties of any kind, express or implied.

To the fullest extent permitted by law:

• KEI is not liable for indirect, incidental, special, or consequential damages.

• Our total liability for any claim related to the Services is limited to the amount you paid for those Services during the 12 months preceding the claim.

This limitation applies even if we have been advised of the possibility of such damages.

You agree to indemnify and hold KEI, its owners, employees, and contractors harmless from any claims, losses, liabilities, or expenses arising out of:

• Your use of the Services.

• Your violation of these Terms.

• Your failure to provide accurate or complete information.

Any dispute arising out of or relating to these Terms or the Services will be resolved through binding arbitration on an individual basis. Class actions and class arbitration are not permitted.

This agreement to arbitrate does not prevent you from filing a claim in small claims court if eligible.

We may suspend or terminate your access to the Services if:

• You violate these Terms.

• You fail to provide required information.

• You engage in abusive, fraudulent, or unlawful behavior.

You may request account closure at any time by contacting us. Certain records may be retained as required by law or professional standards.

• These Terms are governed by the laws of the State of Ohio.

• If any provision is found unenforceable, the remaining provisions remain in effect.

• Failure to enforce a provision does not constitute a waiver.

• You may not assign your rights under these Terms without our consent.

We may update this Terms of Service periodically to reflect changes in our practices, legal requirements, or service offerings. When updates occur, the “Effective Date” at the top of the policy will be revised. Continued use of our services after changes are posted constitutes acceptance of the updated policy.

If you access our Services through a mobile device or third‑party platform, you agree to any applicable platform terms. KEI is not responsible for platform outages, data charges, or third‑party service interruptions.