Terms & Conditions — Croonen Dienstverlening & Associates

Last updated: November 9, 2026

1. Agreement to Terms

These Terms and Conditions ("Terms") constitute a legally binding agreement between you ("Client," "you," or "your") and Croonen Dienstverlening & Associates, a professional accounting firm ("Summit," "we," "us," or "our"), governing your use of our website located at croonenassociates.com (the "Site") and any professional services we provide to you.

By accessing our Site or engaging our services, you confirm that you are at least 18 years of age, have the legal authority to enter into these Terms, and agree to be bound by them. If you are entering into these Terms on behalf of a business entity, you represent that you have the authority to bind that entity.

Please read these Terms carefully. They contain important provisions including limitations of liability, a dispute resolution clause, and a governing law provision.

2. Professional Services

2.1 Engagement Agreement

The provision of professional accounting, tax, audit, advisory, and related services is governed by a separate written Engagement Letter or Service Agreement executed between Summit and the Client. These Terms supplement, and do not replace, any such Engagement Letter. In the event of a conflict between these Terms and an Engagement Letter, the Engagement Letter shall control with respect to the specific services described therein.

2.2 Scope of Services

Summit will provide only those services expressly described in the applicable Engagement Letter. We are not responsible for services outside the agreed scope unless separately authorized in writing. Any expansion of scope must be agreed upon in a written amendment or supplemental engagement letter.

2.3 Client Responsibilities

You agree to:

• Provide complete, accurate, and timely information, documents, and records necessary for us to perform our services.
• Inform us promptly of any changes in your financial situation, business structure, or other circumstances that may affect our services.
• Review all work product, including tax returns and financial statements, before signing or filing, and notify us of any errors or omissions.
• Maintain adequate records and documentation to support positions taken on tax returns and financial statements.
• Pay all fees and expenses as agreed in the Engagement Letter.

Summit's ability to perform services is dependent on the accuracy and completeness of information you provide. We are not responsible for errors or omissions resulting from inaccurate or incomplete information provided by you.

2.4 Professional Standards

All services are performed in accordance with applicable professional standards, including those of the American Institute of Certified Public Accountants (AICPA), the Public Company Accounting Oversight Board (PCAOB) where applicable, and applicable state CPA licensing requirements. Our work is subject to peer review as required by professional standards.

3. Fees and Payment

3.1 Fee Structure

Fees for professional services are set forth in the applicable Engagement Letter and may be based on hourly rates, fixed fees, retainer arrangements, or a combination thereof. All fees are exclusive of applicable taxes, filing fees, and out-of-pocket expenses unless otherwise stated.

3.2 Payment Terms

Invoices are due and payable within thirty (30) days of the invoice date unless otherwise specified in the Engagement Letter. We reserve the right to charge interest on overdue balances at the rate of 1.5% per month (18% per annum) or the maximum rate permitted by law, whichever is less. We also reserve the right to suspend or terminate services for non-payment after providing written notice.

3.3 Disputed Invoices

If you dispute any portion of an invoice, you must notify us in writing within fifteen (15) days of the invoice date, specifying the basis for the dispute. Undisputed amounts remain due and payable. We will work in good faith to resolve billing disputes promptly.

4. Confidentiality

We maintain strict confidentiality of all client information in accordance with the AICPA Code of Professional Conduct, applicable state CPA licensing laws, and our Privacy Policy. We will not disclose your confidential information to third parties except as required by law, with your consent, or as necessary to perform our services (e.g., to authorized subcontractors bound by equivalent confidentiality obligations).

You acknowledge that we may be required by law, regulation, court order, or professional standards to disclose certain information, including to tax authorities, regulatory bodies, or in response to legal process. We will notify you of any such required disclosure to the extent permitted by law.

5. Intellectual Property

5.1 Our Work Product

Upon full payment of all fees, you own the deliverables specifically prepared for you under an Engagement Letter (e.g., tax returns, financial statements, reports). However, Summit retains ownership of all working papers, methodologies, templates, tools, software, and know-how used in performing our services, as well as any pre-existing intellectual property incorporated into deliverables.

5.2 Website Content

All content on our Site, including text, graphics, logos, images, and software, is the property of Croonen Dienstverlening & Associates or its licensors and is protected by applicable intellectual property laws. You may not reproduce, distribute, modify, or create derivative works of any Site content without our prior written consent.

6. Limitation of Liability

To the maximum extent permitted by applicable law and professional standards:

• Summit's total aggregate liability to you for any claims arising out of or related to our services shall not exceed the total fees paid by you to Summit in the twelve (12) months preceding the claim.
• Summit shall not be liable for any indirect, incidental, special, consequential, or punitive damages, including lost profits, loss of data, or business interruption, even if advised of the possibility of such damages.
• Summit shall not be liable for penalties, interest, or additional taxes assessed by any taxing authority resulting from positions taken on returns based on information you provided, or from your failure to timely provide information or respond to our requests.

Nothing in these Terms limits liability for fraud, gross negligence, willful misconduct, or any liability that cannot be limited under applicable law.

7. Indemnification

You agree to indemnify, defend, and hold harmless Croonen Dienstverlening & Associates and its partners, employees, agents, and successors from and against any claims, liabilities, damages, losses, and expenses (including reasonable attorneys' fees) arising out of or related to: (a) your breach of these Terms or any Engagement Letter; (b) your provision of inaccurate, incomplete, or misleading information; (c) your violation of any applicable law; or (d) your use of our Site in violation of these Terms.

8. Disclaimer of Warranties

Our Site and its content are provided on an "as is" and "as available" basis without warranties of any kind, express or implied, including warranties of merchantability, fitness for a particular purpose, or non-infringement. We do not warrant that the Site will be uninterrupted, error-free, or free of viruses or other harmful components.

Information on our Site is for general informational purposes only and does not constitute professional accounting, tax, legal, or financial advice. No professional-client relationship is created by your use of the Site alone.

9. Third-Party Links

Our Site may contain links to third-party websites. These links are provided for your convenience only. We have no control over the content of those sites and accept no responsibility for them or for any loss or damage that may arise from your use of them.

10. Termination

Either party may terminate an engagement upon written notice as specified in the applicable Engagement Letter. Upon termination, you remain responsible for all fees and expenses incurred through the termination date. We will provide you with copies of your records and work product upon receipt of all outstanding fees, subject to applicable professional standards regarding document retention and return.

11. Dispute Resolution

11.1 Informal Resolution

Before initiating formal dispute resolution, the parties agree to attempt to resolve any dispute informally by providing written notice of the dispute and engaging in good-faith negotiations for at least thirty (30) days.

11.2 Binding Arbitration

If informal resolution fails, any dispute, claim, or controversy arising out of or relating to these Terms or our services shall be resolved by binding arbitration administered by the American Arbitration Association (AAA) under its Commercial Arbitration Rules. The arbitration shall be conducted in New York, New York. The arbitrator's decision shall be final and binding and may be entered as a judgment in any court of competent jurisdiction.

11.3 Class Action Waiver

You agree that any arbitration or legal proceeding shall be conducted on an individual basis and not as a class, collective, or representative action. You waive any right to participate in a class action lawsuit or class-wide arbitration.

12. Governing Law

These Terms are governed by and construed in accordance with the laws of the State of New York, without regard to its conflict of law provisions. For matters not subject to arbitration, you consent to the exclusive jurisdiction of the state and federal courts located in New York County, New York.

13. Modifications

We reserve the right to modify these Terms at any time. We will post the updated Terms on our Site with a revised "Last Updated" date. Your continued use of our Site or services after the effective date of any changes constitutes your acceptance of the updated Terms. We encourage you to review these Terms periodically.

14. Severability and Waiver

If any provision of these Terms is found to be unenforceable, the remaining provisions will continue in full force and effect. Our failure to enforce any provision of these Terms shall not constitute a waiver of our right to enforce it in the future.

15. Entire Agreement

These Terms, together with any applicable Engagement Letter and our Privacy Policy, constitute the entire agreement between you and Croonen Dienstverlening & Associates with respect to the subject matter hereof and supersede all prior agreements, representations, and understandings.

16. Contact

For questions about these Terms, please contact us at:
Croonen Dienstverlening & Associates
1200 Summit Plaza, Suite 800, New York, NY 10001
Email: legal@croonenassociates.com
Phone: (212) 555-0100