2015 Individual Income Tax Return Annual Engagement Template (Page 4 of 4) in pdf

17. In recognition of the relative risks and benefits of this agreement to both the client and the accounting firm, the client

and the accounting firm have discussed and have agreed on the fair allocation of risk between them. As such, the client

agrees, to the fullest extent permitted by law, to limit the liability of the accounting firm to the client for any and all claims,

losses, costs, and damages of any nature whatsoever, so that the total aggregate liability of the accounting firm to the client

shall not exceed the accounting firm’s total fee for services rendered under this agreement. The client and the accounting

firm intend and agree that this limitation apply to any and all liability or cause of action against the accounting firm, however

alleged or arising, unless otherwise prohibited by law. Both parties agree that there is a one-year limitation period to bring

a claim against us for errors and omissions. The one-year period will begin upon the date of the tax professional’s signature

on the tax returns covered by this engagement letter.

18. From time to time various third parties may request that we sign, for you, some verification of income,

employment or tax filing status. Because we were engaged only to prepare your income tax return, without

examination, review, audit or verification our insurance carriers as well as the state board of accountancy prohibit

us from signing any such document and we suggest that you have them send IRS Form 4506 to the IRS to obtain

such verification.

19. Please complete the separate questionnaire for compliance with the individual insurance mandate of the Affordable

Care Act. We will rely without independent verification on the information you have provided on the questionnaire to

determine your eligibility for credits, application of penalties and reconciliation of any advance credit payments where

applicable.

20. Notwithstanding anything contained herein, both accountant and client agree that regardless of where the client is

domiciled and regardless of where this Agreement is physically signed, this Agreement shall have been deemed to have

been entered into at Accountant’s office located in [Specific County], [Specific State], USA, and [Specific County], [Specific

State], USA, shall be the exclusive jurisdiction for resolving disputes related to this Agreement. This Agreement shall be

interpreted and governed in accordance with the Laws of [State].

21. In connection with this engagement, we may communicate with you or others via email transmission. As emails can be

intercepted and read, disclosed, or otherwise used or communicated by an unintended third party, or may not be delivered

to each of the parties to whom they are directed and only to such parties, we cannot guarantee or warrant that emails from

us will be properly delivered and read only by the addressee. Therefore, we specifically disclaim and waive any liability or

responsibility whatsoever for interception or unintentional disclosure of emails transmitted by us in connection with the

performance of this engagement. In that regard, you agree that we shall have no liability for any loss or damage to any

person or entity resulting from the use of email transmissions, including any consequential, incidental, direct, indirect, or

special damages, such as loss of revenues or anticipated profits, or disclosure or communication of confidential or

proprietary information.

22. We appreciate the opportunity to serve you. Please date and sign the enclosed copy of this letter to acknowledge your

agreement with and acceptance of your responsibilities and the terms of this engagement. It is our policy to initiate services

after we receive the executed engagement letter. If any provision of this agreement is declared invalid or unenforceable, no

other provision of this agreement is affected and all other provisions remain in full force and effect.

Sincerely,

Steven Brewer & Company, CPAs, PC

_____________________________________________________ (Client Signature) ___________________ (Date)

I (We) have read the above terms of the engagement letter and agree with the terms of this engagement.

2015 Individual Income Tax Return Annual Engagement Template Page 4