Terms of Service

Effective Date: January 12, 2026

Welcome to the website of William B. Carpenter, CPA, LLC ("Firm," "we," "us," or "our"). By accessing or using https://www.wbc-cpa.com/ (the "Site"), you agree to comply with and be bound by the following terms and conditions. Please read them carefully.

1. No Accountant-Client Relationship

The information provided on this Site is for general informational purposes only. Your use of this Site, including the submission of information through contact forms, does not create an accountant-client relationship between you and William B. Carpenter, CPA, LLC. An accountant-client relationship is only established after:

1. We have determined that there is no conflict of interest; and
2. You have signed a formal Engagement Letter detailing the scope of services and fees.

2. Not Professional Advice

The content on this Site is not intended to be, and should not be substituted for, professional accounting, tax, or financial advice. Because tax laws change frequently and vary by jurisdiction, you should consult with a qualified professional regarding your specific situation before taking any action.

3. Use of Client Portal

If you use the secure Client Portal linked through this Site:

• You are responsible for maintaining the confidentiality of your login credentials.
• You agree to notify us immediately of any unauthorized use of your account.
• We reserve the right to terminate portal access at our discretion for security or administrative reasons.

4. Circular 230 Disclosure

In accordance with IRS requirements, any tax advice contained on this website (including any attachments or blog posts) 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.

5. Intellectual Property

All content on this Site, including text, graphics, logos, and code, is the property of William B. Carpenter, CPA, LLC and is protected by copyright and trademark laws. You may view and print portions of this Site for your own personal, non-commercial use, but any other use is strictly prohibited without our prior written consent.

6. Third-Party Links

Our Site may contain links to third-party websites (such as the IRS, Georgia Department of Revenue, or QuickBooks). These links are provided for convenience only. We do not endorse, verify, or claim responsibility for the content or privacy practices of these external sites.

7. Limitation of Liability

To the fullest extent permitted by law, William B. Carpenter, CPA, LLC shall not be liable for any direct, indirect, incidental, or consequential damages resulting from your use of, or inability to use, this Site or the information contained herein. This Site is provided on an "as-is" and "as-available" basis.

8. Governing Law

These Terms of Service are governed by and construed in accordance with the laws of the State of Georgia, without regard to its conflict of law principles. Any legal action arising out of these terms shall be filed in the courts located in [Insert County, e.g., Fulton County], Georgia.

9. Changes to Terms

We reserve the right to modify these Terms of Service at any time. Updates will be posted on this page with a revised "Effective Date." Your continued use of the Site after changes are posted constitutes your acceptance of the new terms.

10. Contact Information

If you have questions regarding these Terms of Service, please contact us at:

William B. Carpenter, CPA, LLC

bryant@wbc-cpa.com

‍