Terms and Conditions

Effective Date: February 17, 2026

SMS Messaging Terms

By providing your mobile number and opting into text messaging communications with William Costley LLC, you agree to the following terms:

Consent to Receive Messages: You consent to receive text messages from William Costley LLC at the mobile number you provided. These messages may include appointment reminders, service updates, tax deadline notifications, and other business-related communications.
Opt-Out: You may opt out at any time by replying "STOP" to any text message from us. After opting out, you will receive one final confirmation message. To resume text messages, reply "START" or contact us directly.
Support Information: If you experience issues with the messaging program, reply with the keyword "HELP" for more assistance, or reach out directly to will@williamcostleyllc.com or call (470) 719-1040 during business hours.
Carrier Liability: Carriers are not liable for delayed or undelivered messages.
Message & Data Rates: Message and data rates may apply for messages sent to you from us and to us from you. Message frequency varies based on your service usage and appointment schedule. For questions about your text plan or data plan, contact your wireless provider.
Supported Carriers: Our SMS program works with all major U.S. wireless carriers, including AT&T, T-Mobile, Verizon, Sprint, and most regional carriers.
Age Restriction: You must be 18 years or older to participate in our SMS program.
Privacy Policy: For privacy-related inquiries, please refer to our Privacy Policy at williamcostleyllc.com/privacy-policy

We comply with all applicable laws and regulations, including the Telephone Consumer Protection Act (TCPA) and CTIA guidelines, regarding the use of SMS communications.

General Terms

This website (the "Site") is owned and operated by William Costley LLC ("Company," "we" or "us"). By using the Site, you agree to be bound by these Terms of Service and to use the Site in accordance with these Terms of Service, our Privacy Policy, and any additional terms and conditions that may apply to specific sections of the Site or to services available through the Site or from William Costley LLC.

Accessing the Site, in any manner, whether automated or otherwise, constitutes use of the Site and your agreement to be bound by these Terms of Service.

We reserve the right to change these Terms of Service or to impose new conditions on the use of the Site from time to time, in which case we will post the revised Terms of Service on this website. By continuing to use the Site after we post any such changes, you accept the Terms of Service, as modified.

Nature of Services

William Costley LLC provides outsourced accounting, bookkeeping, tax preparation, tax planning, and related financial advisory services to small business owners. All services are performed in accordance with professional standards and applicable regulations.

Important Notice: William Costley, EA (Enrolled Agent), is authorized by the U.S. Department of the Treasury to represent taxpayers before the Internal Revenue Service. While William Costley is not a Certified Public Accountant (CPA), he is licensed to practice before the IRS and provide comprehensive tax and accounting services.

Client Engagement & Service Agreements

The specific terms of service delivery, fees, scope of work, and client responsibilities are detailed in individual Service Agreements or Engagement Letters provided at the time of engagement. These Terms and Conditions supplement but do not replace those specific agreements.

By engaging our services, you agree to:

Provide accurate, complete, and timely information necessary for us to perform our services
Respond promptly to requests for documentation or clarification
Maintain accurate records of your business transactions
Notify us immediately of any changes to your business structure, operations, or tax situation

Intellectual Property Rights

Our Limited License to You

This Site and all the materials available on the Site are the property of William Costley LLC and/or our affiliates or licensors and are protected by copyright, trademark, and other intellectual property laws. The Site is provided solely for your personal non-commercial use.

You may not use the Site or the materials available on the Site in a manner that constitutes an infringement of our rights or that has not been authorized by us.

Unless explicitly authorized, you may not modify, copy, reproduce, republish, upload, post, transmit, translate, sell, create derivative works, exploit, or distribute in any manner or medium any material from the Site. However, you may download and/or print one copy of individual pages for your personal, non-commercial use, provided that you keep intact all copyright and other proprietary notices.

Client Work Product

All tax returns, financial statements, reports, and other deliverables prepared by William Costley LLC for clients remain the property of the client upon full payment of fees. However, our working papers, methodologies, proprietary processes, and internal documentation remain the property of William Costley LLC.

Professional Standards & Limitations

Tax Advice

Tax advice provided by William Costley LLC is based on current tax laws, regulations, and our professional interpretation. Tax laws are subject to change, and interpretations may vary. While we exercise due professional care in all services, we cannot guarantee specific tax outcomes or IRS acceptance of positions taken on returns.

No Audit Representation Guarantee

While Enrolled Agents are authorized to represent clients before the IRS, representation in the event of an audit or examination is typically covered under separate engagement terms and may involve additional fees.

Third-Party Information

We may rely on information provided by clients, third-party software providers, financial institutions, or other sources. While we exercise reasonable care in reviewing such information, we are not responsible for errors or omissions in third-party data unless we had actual knowledge of such errors.

Confidentiality

William Costley LLC maintains strict confidentiality regarding all client information in accordance with professional standards, IRS Circular 230, and applicable privacy laws. We will not disclose your confidential information to third parties without your consent, except as required by law or professional obligation.

Fees & Payment Terms

Unless otherwise specified in your Service Agreement:

Fees are due upon receipt of invoice
Late payments may be subject to interest charges as permitted by law
Services may be suspended for accounts more than 30 days past due
We reserve the right to withdraw from engagement for non-payment
Disputed fees should be raised in writing within 10 days of invoice date

Limitation of Liability

To the maximum extent permitted by law:

William Costley LLC's total liability for any claims arising from services provided shall not exceed the fees paid by the client for the specific service giving rise to the claim.
William Costley LLC shall not be liable for any indirect, incidental, consequential, special, or punitive damages, including but not limited to lost profits, lost business opportunities, or penalties imposed by tax authorities, except in cases of gross negligence or willful misconduct.
Claims must be brought within one year of the date the client knew or should have known of the facts giving rise to the claim.
William Costley LLC is not liable for penalties or interest assessed by tax authorities when such penalties result from late filing caused by the client's failure to provide timely information or documentation.

Links to Third-Party Websites & Services

Our Site may contain links to third-party websites, software providers, or service providers. These links are provided for convenience only. William Costley LLC does not endorse, warrant, or assume responsibility for the content, privacy policies, or practices of any third-party sites or services.

Your participation in any dealings with third-party vendors is solely between you and the third party. William Costley LLC shall not be responsible for any loss or damage incurred as a result of such dealings.

Electronic Communications & Signatures

By engaging our services, you consent to:

Receive communications from us via email, text message, client portal, or other electronic means
Execute agreements and documents using electronic signatures where permitted
Receive tax returns, financial statements, and other deliverables in electronic format unless you specifically request paper copies

You are responsible for:

Maintaining the security of your email accounts and electronic devices
Regularly checking email and client portals for important communications
Notifying us if your contact information changes
Maintaining adequate backups of all electronic documents we provide

Data Security & Technology

While we implement reasonable security measures to protect client information, no method of electronic transmission or storage is 100% secure. You acknowledge and accept the inherent risks of electronic communication and data storage.

We recommend that clients:

Use secure methods to transmit sensitive information
Maintain strong passwords for any client portals
Keep antivirus and security software up to date
Avoid transmitting highly sensitive information over unsecured networks

Client Responsibilities

Clients are responsible for:

The accuracy and completeness of all information provided
Maintaining adequate books and records of their business activities
Timely submission of required documentation
Reviewing and approving all tax returns and financial statements before filing
Informing us of any changes in circumstances that may affect tax or accounting treatment
Compliance with all applicable laws and regulations

Critical Notice: Your signature on a tax return constitutes your representation that you have examined the return and that it is true, correct, and complete to the best of your knowledge and belief. You remain ultimately responsible for the positions taken on your tax returns.

Termination

By Client

You may terminate services at any time by providing written notice. You will be responsible for payment of all fees for services rendered through the termination date, plus any reasonable costs associated with the orderly transition of your work to another provider.

By William Costley LLC

We reserve the right to terminate or suspend services if:

You fail to provide required information or documentation after reasonable notice
You fail to pay invoices within 30 days of due date
You engage in conduct that we deem inappropriate, abusive, or inconsistent with professional standards
Circumstances arise that create a conflict of interest or professional obligation
We determine in our professional judgment that we cannot serve you effectively

Upon termination, you must cease all use of proprietary materials, client portals, and systems provided by William Costley LLC.

Dispute Resolution

Informal Resolution

In the event of any disagreement regarding services, fees, or any other matter, we encourage clients to first contact us directly to seek informal resolution.

Binding Arbitration

Any dispute, claim, or controversy arising out of or relating to these Terms, our services, or our relationship with you shall be resolved through binding arbitration in accordance with the Commercial Arbitration Rules of the American Arbitration Association. The arbitration shall be conducted in Cherokee County, Georgia, or such other location as the parties may agree.

You agree to waive any right to a jury trial. The arbitrator's decision shall be final and binding, and judgment may be entered in any court of competent jurisdiction.

Exception: Either party may seek injunctive relief in court to protect intellectual property rights or confidential information.

Governing Law

These Terms of Service shall be governed by and construed in accordance with the laws of the State of Georgia, without regard to its conflict of law provisions. Any legal action not subject to arbitration shall be brought exclusively in the courts of Cherokee County, Georgia.

IRS Circular 230 Disclosure

To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing, or recommending to another party any transaction or matter addressed herein.

Professional Licensing

William Costley is an Enrolled Agent (EA) licensed by the U.S. Department of the Treasury. License verification can be performed through the IRS Directory of Federal Tax Return Preparers with Credentials and Select Qualifications.

Changes to Terms of Service

We may update these Terms of Service from time to time to reflect changes in our services, legal requirements, or business practices. The latest version will always be available on our website at williamcostleyllc.com/terms-and-conditions with the effective date clearly displayed.

Material changes will be communicated to active clients via email. Your continued use of our services after such changes constitutes acceptance of the revised Terms.

Entire Agreement

These Terms of Service, together with any Service Agreement or Engagement Letter you have signed and our Privacy Policy, constitute the entire agreement between you and William Costley LLC regarding the use of our website and services.

Severability

If any provision of these Terms is found to be unenforceable or invalid under applicable law, such provision shall be modified to the minimum extent necessary to make it enforceable, or if that is not possible, it shall be severed from these Terms. The remaining provisions shall continue in full force and effect.

Contact Information

For any questions regarding these Terms of Service, please contact us at:

William Costley LLC
Woodstock, Georgia
Phone: (470) 719-1040
Email: will@williamcostleyllc.com
Website: williamcostleyllc.com

By using our website and engaging our services, you consent to these Terms of Service.

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