Next-Generation CPA Services

Effective Date: January 1, 2026 | Last Updated: January 1, 2026

1. Information We Collect

VJ CPA Services, LLC ("we," "our," or "the Company") collects the following types of information:

• Personal identification information (name, email address, phone number, address)
• Tax identification numbers (SSN, EIN) as required for tax preparation
• Financial information necessary for accounting and tax services
• Business information for corporate clients
• Communications between you and our firm
• Website usage data through cookies and analytics

2. Legal Basis for Processing

We process your information based on:

• Contract performance - to provide our professional services
• Legal obligations - tax reporting and regulatory compliance
• Legitimate interests - business operations and service improvement
• Consent - for marketing communications where required

3. How We Use Your Information

Your information is used strictly for:

• Providing professional CPA, tax, and accounting services
• Complying with IRS and state tax authority requirements
• Meeting our legal and regulatory obligations
• Communicating about your account and services
• Internal record keeping and quality assurance
• Protecting against fraud and ensuring security

4. Information Security

We implement comprehensive security measures:

• 256-bit SSL encryption for all data transmission
• Encrypted cloud storage with redundant backups
• Multi-factor authentication on all systems
• Regular security audits and penetration testing
• Employee confidentiality agreements and training
• Physical security for paper documents
• Secure document destruction protocols

5. Information Sharing

We NEVER sell, trade, or rent your personal information. We may share information only:

• With your explicit written consent
• To comply with legal obligations, court orders, or government requests
• To protect our rights, property, or safety
• With service providers bound by confidentiality agreements (e.g., secure cloud storage)
• In connection with a business transaction (merger, acquisition) with appropriate protections

6. Data Retention

We retain your information according to professional and legal requirements:

• Tax returns and supporting documents: 7 years minimum
• Business client records: 7 years after relationship ends
• Communications: 6 years
• We may retain records longer if required by law or ongoing matters

7. Your Rights

Under applicable privacy laws, you have the right to:

• Access your personal information
• Correct inaccurate information
• Request deletion (subject to legal retention requirements)
• Object to certain processing
• Data portability where applicable
• Withdraw consent for marketing
• File a complaint with regulatory authorities

8. California Privacy Rights

California residents have additional rights under CCPA including the right to know, delete, opt-out, and non-discrimination.

9. Children's Privacy

Our services are not directed to individuals under 18. We do not knowingly collect information from children.

10. Contact Information

For privacy concerns or to exercise your rights:
Email: VJCPAServices@gmail.com
Mail: VJ CPA Services, LLC, New Jersey, NJ

Effective Date: January 1, 2026

1. Acceptance of Terms

By accessing our website or engaging our services, you agree to these Terms of Service, all applicable laws and regulations, and agree that you are responsible for compliance with any applicable local laws.

2. Professional Services

VJ CPA Services, LLC provides professional accounting, tax preparation, and advisory services. All services are subject to separate engagement letters which supersede these general terms for specific engagements.

3. No Attorney-Client Relationship

We are CPAs, not attorneys. Nothing in our services constitutes legal advice. For legal matters, consult with a qualified attorney.

4. Limited Liability Company Protection

VJ CPA Services, LLC is organized as a Limited Liability Company under New Jersey State law. The liability of the Company and its members is limited as provided by New Jersey Limited Liability Company Law.

5. Limitation of Liability

TO THE MAXIMUM EXTENT PERMITTED BY LAW:

• Our aggregate liability for any claims relating to our services shall not exceed the fees paid for those specific services
• We are not liable for indirect, consequential, special, incidental, or punitive damages
• We are not liable for lost profits, lost data, or business interruption
• Claims must be brought within one (1) year of the date the claim arose

6. Professional Standards

All services are provided in accordance with:

• AICPA Code of Professional Conduct
• IRS Circular 230
• New York State Board of Accountancy regulations
• Generally Accepted Accounting Principles (GAAP)

7. Client Responsibilities

Clients agree to:

• Provide complete and accurate information
• Respond timely to information requests
• Review and approve all tax returns before filing
• Maintain appropriate records
• Pay fees as agreed

8. Indemnification

You agree to indemnify, defend, and hold harmless VJ CPA Services, LLC from any claims arising from:

• Your breach of these terms
• Your violation of any law or rights of a third party
• Information you provide that is false, incomplete, or misleading

9. Intellectual Property

All content, methodologies, and materials remain the property of VJ CPA Services, LLC unless otherwise agreed in writing.

10. Governing Law

These terms are governed by New Jersey State law. Any disputes shall be resolved in the courts of New Jersey County, New Jersey.

General Information Purpose

The information provided on this website is for general informational purposes only and should not be considered as professional tax, accounting, or financial advice specific to your situation.

No Professional Relationship

Use of this website, downloading resources, or contacting us through web forms does not create a client-accountant relationship. Such relationships are established only through executed engagement letters.

No Guarantee of Results

Past performance does not guarantee future results. Each client's tax and financial situation is unique. Results will vary based on individual circumstances and cannot be guaranteed.

IRS Circular 230 Disclosure

IMPORTANT: To ensure compliance with requirements imposed by the IRS under Circular 230, 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 (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or matter addressed herein unless specifically stated otherwise in writing.

State-Specific Disclaimers

VJ CPA Services, LLC is licensed in New York State. Services provided to clients in other states may require additional licensing or registration. We maintain appropriate licensing for all services provided.

Technology and Automation Disclaimer

While we use advanced technology and automation tools, all tax returns and advice are reviewed by licensed CPAs. Technology supplements but does not replace professional judgment.

Third-Party Links Disclaimer

This website may contain links to third-party websites. We are not responsible for the content, accuracy, or practices of these external sites.

Professional Liability Insurance

VJ CPA Services, LLC maintains professional liability insurance (Errors & Omissions) to protect both our firm and our clients' interests.

Federal Compliance

• IRS Compliance: Registered with valid PTIN (Preparer Tax Identification Number)
• e-File Provider: Authorized IRS e-file provider with active EFIN
• Circular 230: Full compliance with Treasury Department Circular 230
• Anti-Money Laundering: BSA compliance and suspicious activity reporting
• Identity Verification: IRS identity theft prevention protocols

State Compliance

• CPA License: Active New York State CPA license
• Registration: Registered with NY State Education Department
• CPE Requirements: Meets all Continuing Professional Education requirements
• Tax Preparer Registration: Registered New York tax return preparer

Professional Standards

• AICPA Member: Adherence to AICPA Code of Professional Conduct
• Peer Review: Participation in peer review programs
• Quality Control: Internal quality control standards
• Independence: Maintenance of independence requirements

Data Protection Compliance

• FTC Safeguards Rule: Written Information Security Plan (WISP) in place
• GLBA: Gramm-Leach-Bliley Act compliance for financial information
• State Privacy Laws: Compliance with applicable state privacy regulations
• Document Retention: IRS-compliant document retention policies

Insurance and Bonding

• Professional Liability: Errors & Omissions coverage maintained
• General Liability: Commercial general liability insurance
• Cyber Liability: Coverage for data breach and cyber incidents
• Workers Compensation: As required by New Jersey State

Audit and Review

Our compliance is regularly reviewed through internal audits and we maintain all required registrations and licenses in good standing.

What Are Cookies

Cookies are small text files placed on your device to collect standard internet log information and visitor behavior information.

How We Use Cookies

VJ CPA Services uses cookies to:

• Keep you signed in to secure areas
• Understand how you use our website
• Improve your user experience
• Ensure website security

Types of Cookies We Use

• Essential Cookies: Required for website functionality and security
• Analytics Cookies: Help us understand website usage patterns
• Functional Cookies: Remember your preferences and settings
• Marketing Cookies: Used with your consent for relevant communications

Managing Cookies

You can set your browser to refuse cookies. However, this may limit website functionality. Essential cookies cannot be disabled.

Third-Party Cookies

We may use services like Google Analytics. These services may set their own cookies subject to their privacy policies.

Limited Liability Company Protection

VJ CPA Services, LLC is organized as a New Jersey Limited Liability Company, providing statutory protections under New Jersey Limited Liability Company Law.

Scope of Liability

IMPORTANT NOTICE: Our liability for professional services is limited as follows:

• Maximum aggregate liability shall not exceed the total fees paid for the specific services giving rise to the claim
• This limitation applies regardless of the form of action (contract, tort, negligence, strict liability, or otherwise)
• Claims must be brought within one (1) year from the date of the alleged error or omission

Exclusion of Certain Damages

IN NO EVENT SHALL VJ CPA SERVICES, LLC BE LIABLE FOR:

• Indirect, incidental, special, consequential, or punitive damages
• Lost profits, revenue, or business opportunities
• Loss of data or business interruption
• Penalties or interest imposed by tax authorities due to client's actions or omissions
• Damages arising from client's failure to provide accurate information

Client Acknowledgments

By engaging our services, clients acknowledge that:

• Tax laws are complex and subject to interpretation
• Tax positions may be challenged by authorities
• We rely on information provided by the client
• Ultimate responsibility for tax returns lies with the taxpayer

Insurance Coverage

VJ CPA Services, LLC maintains professional liability insurance. Claims exceeding our insurance coverage are subject to the limitations stated herein.

Severability

If any provision of this limitation is found unenforceable, the remaining provisions shall continue in full force and effect.

Engagement Letter Requirement

All professional services require a signed engagement letter that supersedes these general terms. The engagement letter will specify:

• Specific services to be provided
• Fee structure and payment terms
• Timeline and deliverables
• Respective responsibilities of client and firm

Scope of Services

We provide only those services explicitly outlined in the engagement letter. Additional services require written agreement and may incur additional fees.

Client Responsibilities

• Provide complete and accurate information timely
• Maintain original documents and records
• Review and approve all returns before filing
• Inform us of all foreign financial interests
• Notify us of any tax notices received
• Pay fees according to agreed terms

Our Responsibilities

• Perform services with professional competence
• Maintain client confidentiality
• Exercise professional judgment
• Comply with professional standards
• Communicate significant findings

Fee Structure

Fees are based on:

• Complexity of services required
• Level of expertise needed
• Time and resources involved
• Value delivered to client
• Urgency of request

Payment Terms

• Retainer may be required before commencing work
• Payment due upon receipt unless otherwise specified
• Interest of 1.5% monthly on overdue accounts
• We may withhold deliverables for non-payment
• Client responsible for collection costs

Termination

Either party may terminate the engagement with written notice. Upon termination:

• Client pays for all services rendered to date
• We return client original documents
• No refund for completed work
• We may retain copies per professional standards

Dispute Resolution

Any disputes shall first be addressed through good faith negotiation. If unresolved, disputes shall be submitted to mediation, then binding arbitration in New Jersey County.

Our Commitment to Data Protection

VJ CPA Services, LLC is committed to protecting your personal and financial data through comprehensive security measures and strict protocols.

Physical Security

• Locked filing cabinets for paper documents
• Restricted access to office areas
• Clean desk policy enforced
• Secure shredding of sensitive documents
• Visitor access controls

Technical Security

• 256-bit SSL encryption for all data transmission
• Encrypted storage for digital files
• Multi-factor authentication required
• Regular security updates and patches
• Firewall and antivirus protection
• Secure backup systems with encryption

Administrative Security

• Background checks for all employees
• Confidentiality agreements required
• Regular security training
• Access controls based on job requirements
• Incident response procedures
• Regular security audits

Data Breach Response

In the unlikely event of a data breach:

• Immediate containment and assessment
• Notification within 72 hours as required by law
• Full cooperation with authorities
• Credit monitoring services offered if applicable
• Complete incident documentation

Data Retention and Destruction

• Retention periods comply with IRS and state requirements
• Secure destruction protocols for expired records
• Certificate of destruction maintained
• Electronic data permanently wiped using DoD standards

Client Rights

You have the right to:

• Know what data we collect and how it's used
• Access your personal data
• Correct inaccurate information
• Request secure transmission methods
• Receive breach notifications

Compliance Standards

Our data protection practices comply with:

• FTC Safeguards Rule
• Gramm-Leach-Bliley Act (GLBA)
• IRS Publication 4557
• New York SHIELD Act
• AICPA Trust Services Criteria

General Policy

VJ CPA Services, LLC strives for complete client satisfaction. Our refund policy balances client satisfaction with the nature of professional services.

Refundable Services

Refunds may be available for:

• Prepaid services not yet commenced
• Retainers for services not rendered
• Duplicate payments made in error
• Services unable to be completed due to our circumstances

Non-Refundable Services

Refunds are NOT available for:

• Completed tax returns (filed or ready to file)
• Consultation services already provided
• Research and analysis already performed
• Time spent on client matters
• Rush or expedited service fees
• Services where client failed to provide necessary information

Satisfaction Guarantee

If you're unsatisfied with our services:

• We'll work to resolve any issues at no additional charge
• We'll correct any errors we've made
• We'll provide additional explanation or clarification
• We'll assist with amended returns if needed due to our error

Error Resolution

If we make an error:

• We'll prepare amended returns at no charge
• We'll assist with IRS correspondence
• We'll pay penalties and interest resulting directly from our error
• Client remains responsible for underlying tax liability

Requesting a Refund

To request a refund:

• Submit request in writing within 30 days
• Include reason for dissatisfaction
• Allow us opportunity to resolve the issue
• Provide all relevant documentation

Processing Refunds

• Requests reviewed within 10 business days
• Approved refunds processed within 30 days
• Refunds issued via original payment method
• Partial refunds may be offered based on work completed

Dispute Resolution

If refund dispute cannot be resolved, matter will be submitted to mediation per our Terms of Service.