Effective Date: [Insert Date]

Welcome to Marino CPA Firm (“we,” “our,” “us”). These Terms of Service (“Terms”) govern your use of our website located at marinocpa.com (the “Site”) and any related services provided by us.

1. Acceptance of Terms

By accessing or using our Site, you agree to be bound by these Terms and our Privacy Policy. If you do not agree, do not use our Site.

2. Services

We provide accounting, tax preparation, advisory, and related financial services. The information provided on the Site is for general informational purposes only and does not constitute professional advice.

3. Client Relationship

Use of this Site does not establish a client relationship. A formal engagement letter is required to establish such a relationship with our firm.

4. User Conduct

You agree not to:

• Use the Site for any unlawful purpose.

• Attempt to gain unauthorized access to any part of the Site.

• Interfere with the operation of the Site.

5. Intellectual Property

All content on the Site, including text, graphics, logos, and images, is the property of Marino CPA Firm and is protected by applicable intellectual property laws.

6. Third-Party Links

Our Site may contain links to third-party websites. We are not responsible for the content, accuracy, or practices of those sites.

7. Limitation of Liability

We are not liable for any damages resulting from your use of, or inability to use, this Site. This includes direct, indirect, incidental, or consequential damages.

8. Disclaimer

All content is provided “as is” without warranty of any kind, express or implied.

9. Governing Law

These Terms shall be governed by the laws of the State of Texas, without regard to conflict of law principles.

10. Changes to Terms

We reserve the right to update these Terms at any time. Updates will be posted on this page with a new effective date.