Terms of Service

ENCURIO ACCOUNTING

WEBSITE TERMS OF SERVICE

Last Updated: July 19, 2022

These Terms of Service apply to your access to and use of any websites, mobile applications, and other online products and services that are provided by Vaught & Associates, Inc. ("Encurio,” “we,” or “us”) and link to these Terms of Service, in addition to any third-party web platforms or downloadable software applications which you use to access such websites or services provided by us (collectively, our “Services”, or, our “Site”). These Terms do not alter in any way the terms or conditions of any other agreement you may have with us or our subsidiaries or affiliates, for products, services or otherwise.

By using or browsing the Services or accessing any information while using or browsing the Site, you acknowledge that you have read, understood and agree to be bound by these Terms of Service, our Privacy Policy, which is incorporated into these Terms of Service by reference, and all applicable laws and regulations.

We reserve the right to change or modify these Terms of Service at any time and in our sole discretion. If we make changes to these Terms of Service, we will provide notice of such changes, such as by posting a notice on our Site and/or updating the “Last Updated” date above. Your continued use of our Services following the posting of changes or modifications will confirm your acceptance of such changes or modifications. If you do not agree to the amended Terms of Service, you must stop using our Services.

It is your responsibility to review these Terms of Service periodically, and if at any time you find these Terms of Service unacceptable, you must immediately leave the Site and cease all use of the Site and our Services.

2. OUR SERVICES. The information contained and accessed on the Site is intended for general guidance, and does not create a business or professional services relationship. It should not be used as a substitute for consultation with professional accounting, audit, advisory, tax, or legal professionals on the matters discussed on the Site. While the authors of the Site endeavor to provide accurate and complete information on the Site, there may be delays, omissions or inaccuracies in information contained in this Site as applied to any specific situation.

3. ACCESSING THE SITE; ACCOUNT SECURITY. You must be at least 18 years of age to use our Services or access the Site. We reserve the right to withdraw or amend this Site, and any service or material we provide on the Site, in our sole discretion without notice. We will not be liable if for any reason all or any part of the Site is unavailable at any time or for any period. From time to time, we may restrict access to some parts of the Site, or the entire Site, to users. In connection with your use of the Site, you are responsible for making all arrangements necessary for you to have access to the

Site; and ensuring that all persons who access the Site through your internet connection are aware of these Terms of Service and comply with them.

We provide access to our Site to the following groups of users:

a. Visitors are people that want to explore our Site and the services we provide. No login is required for visitors. Visitors can: (i) view and access all publicly available features and functionality on the Site; (ii) make purchases from us on the Site; (iii) subscribe to our communications, alerts and other notifications; and (iv) e-mail us.

b. Clients can do everything Visitors can, as well as: (i) access non-public features and functionality available only to Clients through our (“Client Portal” login features); (ii) create, access, manage, and update their own personal accounts on the Site; and (iii) access proprietary, downloadable and non-downloadable content developed by us in connection with our services (“Client Content”).

To access the Site or the Client Content as a Client, you may be asked to provide certain registration details or other information. It is a condition of your use of the Site that all the information you provide on the Site is correct, current, and complete. You agree that all information you provide to register with this Site or otherwise, including, but not limited to, through the use of any interactive features on the Site, is governed by our Privacy Policy, and you consent to all actions we take with respect to your information consistent with our Privacy Policy.

If you choose, or are provided with, a username, password, or any other piece of information as part of our security procedures, you must treat such information as confidential, and you must not disclose it to any other person or entity. You also acknowledge that your account is personal to you and agree not to provide any other person with access to this Site or portions of it using your username, password, or other security information. You agree to notify us immediately of any unauthorized access to or use of your username or password or any other breach of security. You also agree to ensure that you exit from your account at the end of each session. You should use particular caution when accessing your account from a public or shared computer so that others are not able to view or record your password or other personal information.

We have the right to disable any username, password, or other identifier, whether chosen by you or provided by us, at any time, including if, in our opinion, you have violated any provision of these Terms of Service.

5. INTELLECTUAL PROPERTY RIGHTS. Our Services, the Site, and their entire contents (including any Client Content accessible by you), features, and functionality (including but not limited to all information, software, text, displays, images, video, and audio, and the design, selection, and arrangement thereof) are owned by us, or our licensors and are protected under both U.S. and foreign laws. Except as explicitly stated in these Terms of Service, all rights in and to our Services are reserved by us or our licensors. Subject to your compliance with these Terms, you are granted a limited, nonexclusive, nontransferable, non-sublicensable, revocable license to access and use the

Services for non-commercial purposes and to download and print materials from the Services for the purpose of viewing, reading and retaining such materials for reference. Any other access, use, copying, distribution, retransmission or modification of our Services, without our prior written permission, is strictly prohibited and will terminate the license granted herein and violate our intellectual property rights. In addition, you may not sell, redistribute, or reproduce any Client Content, nor may you decompile, reverse-engineer, disassemble, or otherwise convert such Client Content to a human-perceivable form without our prior written consent.

Trademarks

ENCURIO, ENCURIO ACCOUNTING, VAUGHT & ASSOCIATES, our company name, and all related names, logos, product and service names, designs, and slogans are our company and licensors’ trademarks. You cannot use such marks without our prior written permission. All other names, logos, product and service names, designs, and slogans on this Site are the trademarks of their respective owners.

6. USE OF THE SITE. You may use the Site and our Services only for lawful purposes and in accordance with these Terms of Service. You specifically agree not to use the Site:

a. In any way that violates any applicable federal, state, local, or international law or regulation (including, without limitation, any laws regarding the export of data or software to and from the US or other countries);

b. In contravention of any website terms of service or end-user license agreement entered into between you and any third party in connection with your access to any services provided by us, or in violation of any copyright or other intellectual property right of any third party in connection with your access to any services provided by us; or

c. To engage in any other conduct that restricts or inhibits anyone’s use or enjoyment of the Site, or which, as determined by us, may harm the Company or users of the Site, or expose them to liability.

You are also prohibited from violating or attempting to violate any security features of the Site, including, without limitation:

a. Accessing content or data not intended for you, or logging onto a server or account that you are not authorized to access;

b. Attempting to probe, scan, or test the vulnerability of the Service, the Site, or any associated system or network, or to breach security or authentication measures without proper authorization;

c. Interfering or attempting to interfere with service to any user, host, or network, including, without limitation, by means of submitting a virus to the Site or Service, overloading, “flooding,” “spamming,” “mail bombing,” or “crashing;”

d. Using the Site or Service to send unsolicited e-mail, including, without limitation, promotions, or advertisements for products or services;

e. Forging any TCP/IP packet header or any part of the header information in any e-mail or in any posting using the Site; or

f. Attempting to modify, reverse-engineer, decompile, disassemble, or otherwise reduce or attempt to reduce to a human-perceivable form any of the source code used by Company in providing the Site.

Any violation of system or network security may subject you to civil and/or criminal liability.

7. USER CONTENT. The Site may contain message boards, chat rooms, personal web pages or profiles, newsletters, forums, bulletin boards, and other interactive features that allow users to post, submit, publish, display, or transmit content or materials (collectively, “User Content”) to Us or to other users (collectively, “Posting” on the Site). By Posting on the Site, you:

a. Grant Company, its affiliates, officers, directors, employees, consultants, agents, and representatives a license to use User Content in connection with the operation of the business of Company, its affiliates, officers, directors, employees, consultants, agents, and representatives, including without limitation, a right to copy, distribute, transmit, publicly display, publicly perform, reproduce, edit, translate, and reformat User Content;

b. Agree that Company may publish or otherwise disclose your name and location in connection with your User Content; and

c. Warrant and represent that you own the rights to the User Content or are otherwise authorized to post, distribute, display, perform, transmit, or otherwise distribute User Content.

You will not be compensated for Posting any User Content.

8. INAPPROPRIATE CONTENT. In connection with your use of the Site, You agree not to upload, download, display, perform, transmit, or otherwise distribute any Content that:

a. Is libelous, defamatory, obscene, pornographic, abusive, or threatening;

b. Creates a false identity for the purpose of misleading others;

c. Advocates or encourages conduct that could constitute a criminal offense, give rise to civil liability, or otherwise violate any applicable local, state, national, or foreign law or regulation;

d. Contains viruses, Trojan horses, worms, time bombs, cancelbots, corrupted files, or similar software; or

e. Uses any part of the Site for surveys, contests, pyramid schemes, chain letters, junk mail, spam, or unsolicited messages;

Company reserves the right to terminate your use of the Site and Services, and your receipt, transmission, or other distribution of any such material using the Service, and, if applicable, to delete any such material from its servers. Company intends to cooperate fully with any law enforcement officials or agencies in the investigation of any violation of these Terms of Service or of any applicable laws.

9. ALLEGED COPYRIGHT INFRINGEMENT. Company has in place certain legally mandated procedures regarding allegations of copyright infringement occurring on the Site. We have adopted a policy that provides for the immediate suspension and/or termination of any Site user who is found to have infringed on the rights of Company or of a third party, or otherwise violated any intellectual property laws or regulations. Our policy is to investigate any allegations of copyright infringement brought to our attention.

If you have evidence, know, or have a good faith belief that your rights or the rights of a third party have been violated and you want us to delete, edit, or disable the material in question, you must provide us with all of the following information:

a. A physical or electronic signature of a person authorized to act on behalf of the owner of the exclusive right that is allegedly infringed;

b. Identification of the copyrighted work claimed to have been infringed, or, if multiple copyrighted works are covered by a single notification, a representative list of such works;

c. Identification of the material that is claimed to be infringed or to be the subject of infringing activity and that is to be removed or access to which is to be disabled, and information reasonably sufficient to permit Company to locate the material;

d. Information reasonably sufficient to permit Company to contact you, such as an address, telephone number, and if available, an electronic mail address at which you may be contacted;

e. A statement that you have a good faith belief that use of the material in the manner complained of is not authorized by the copyright owner, its agent, or the law; and

f. A statement that the information in the notification is accurate, and under penalty of perjury, that you are authorized to act on behalf of the owner of an exclusive right that is allegedly infringed.

For this notification to be effective, you must provide it to our designated agent either by email or first-class mail at:

Vaught & Associates, Inc.

Attn: Legal

4510 E Pacific Coast Highway

Long Beach, CA 90804

frontdesk@vaughtandassociates.com

10. THIRD-PARTY CONTENT & SERVICES. We may provide information about third-party products, services, activities or events on our Services, or we may allow third parties to make their content and information available on our Services (collectively, “Third-Party Content”) as a service to those interested in this information. Your dealings or correspondence with third parties and your use of or interaction with any Third-Party Content are solely between you and the third party. We do not control, endorse or adopt any Third-Party Content and make no representation or warranties of any kind regarding Third-Party Content, and your access to and use of such Third-Party Content is at your own risk.

In addition, we may use third-party web hosting and payment service(s), including Canopy, Hubspot, Intuit, Ignition, and Acuity Scheduling (each, a “Third-Party Service”) to facilitate orders and payments made by Clients. These Payment Services are made available on the Site via an integrated application owned and operated by the third-party Payment Services, not us.

To learn more about Canopy, please visit: https://app.canopytax.com

To learn more about Hubspot, please visit: https://www.hubspot.com/products/marketing To learn more about Intuit, please visit: https://quickbooks.intuit.com/global/terms-of-service/ To learn more about Ignition, please visit: https://www.ignitionapp.com/terms To learn more about Acuity Scheduling, please visit: https://acuityscheduling.com/

11. TERMINATION. We reserve the right to terminate your use of the Site in our sole discretion. To ensure that we provide a high-quality experience for you and for other users of the Site, you agree that we (or our representatives) may access your account and records on a case-by-case basis to investigate complaints or allegations of abuse, infringement of third-party rights, or other unauthorized uses of the Site. We reserve the right not to disclose the existence or occurrence of such an investigation unless required by law, but we also reserve the right to terminate your account or your access to the Site immediately, with or without notice, if we believe that you have violated any of the Terms of Service, furnished us with false or misleading information, or interfered with use of the Site by others.

12. WE HEREBY DISCLAIM ALL EXPRESS AND IMPLIED WARRANTIES.

WE ARE MAKING THE SITE AND OUR SERVICES AVAILABLE “AS IS” WITHOUT WARRANTY OF ANY KIND. YOU ASSUME THE RISK OF ANY AND ALL DAMAGE OR LOSS FROM USE OF, OR INABILITY TO USE, THE SITE, INCLUDING BUT NOT LIMITED TO ANY PRODUCT OR SERVICE YOU MAY ACCESS AS A RESULT OF YOUR USE OF THE SITE.

TO THE MAXIMUM EXTENT PERMITTED BY LAW, WE EXPRESSLY DISCLAIM ANY AND ALL WARRANTIES, EXPRESS OR IMPLIED, REGARDING THE SITE AND OUR SERVICES,

INCLUDING, BUT NOT LIMITED TO, ANY IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, OR NONINFRINGEMENT. COMPANY DOES NOT WARRANT THAT THE SITE WILL MEET YOUR REQUIREMENTS OR THAT THE OPERATION OF THE SITE WILL BE UNINTERRUPTED OR ERROR-FREE.

COMPANY DOES NOT ENDORSE ANY ENTITY, PRODUCT OR SERVICE MENTIONED IN ANY CONTENT AVAILABLE ON THE SITE.

13. OUR LIABILITY TO YOU IS LIMITED.

TO THE MAXIMUM EXTENT PERMITTED BY LAW, IN NO EVENT SHALL WE BE LIABLE FOR DAMAGES OF ANY KIND (INCLUDING, BUT NOT LIMITED TO, SPECIAL, INCIDENTAL, OR CONSEQUENTIAL DAMAGES, LOST PROFITS, OR LOST DATA, REGARDLESS OF THE FORESEEABILITY OF THOSE DAMAGES) ARISING OUT OF OR IN CONNECTION WITH:

A) YOUR USE OF THE SITE OR ANY OTHER MATERIALS, INFORMATION, OR SERVICES PROVIDED TO YOU BY US,

B) YOUR INTERACTION WITH ANY OTHER PERSONS WITH WHOM YOU MAY COMMUNICATE OR INTERACT AS A RESULT OF YOUR USE OF THE SITE,

C) ANY PERSONAL INJURY, PROPERTY DAMAGE, OR OTHER HARM OR LOSS TO YOU OR ANY THIRD PARTY RESULTING FROM OR ARISING OUT OF YOUR USE OF THE SERVICES PROVIDED BY US OR THROUGH THE SITE.

THIS LIMITATION SHALL APPLY REGARDLESS OF WHETHER THE DAMAGES ARISE OUT OF BREACH OF CONTRACT, TORT, PRODUCT LIABILITY, OR ANY OTHER LEGAL THEORY OR FORM OF ACTION.

FURTHER, YOU RELEASE US FROM ALL LIABILITY TO YOU AND YOUR PRINCIPALS, EMPLOYEES, AGENTS, REPRESENTATIVES, GUARDIANS, SUCCESSORS, ASSIGNS, HEIRS, CHILDREN, AND NEXT OF KIN FOR ALL LIABILITY, CLAIMS, DAMAGE, OR DEMANDS FOR PERSONAL INJURY, DEATH, OR PROPERTY DAMAGE, ARISING FROM OR RELATED TO YOUR USE OF THE SITE. THIS RELEASE INCLUDES, WITHOUT LIMITATION, ANY PERSONAL INJURY, DEATH, OR PROPERTY DAMAGE CAUSED BY THE ACTIVE OR PASSIVE NEGLIGENCE OF COMPANY OR ANY OF OUR PRINCIPALS, EMPLOYEES, AGENTS, REPRESENTATIVES, OR INDEPENDENT CONTRACTORS. YOU BEAR SOLE RESPONSIBILITY FOR ANY LOSS.

IN NO EVENT SHALL WE BE LIABLE TO YOU FOR DAMAGES OF ANY KIND ARISING OUT OF OR IN CONNECTION WITH ACTS OR OMISSIONS OF ANY THIRD PARTY, INCLUDING THE

ACTIVE OR PASSIVE NEGLIGENCE OF THAT PARTY, OR THAT PARTY’S VIOLATION OF A STATUTE.

IF YOU ARE A CALIFORNIA RESIDENT, YOU WAIVE CALIFORNIA CIVIL CODE SECTION 1542, WHICH SAYS: “A GENERAL RELEASE DOES NOT EXTEND TO CLAIMS WHICH THE CREDITOR DOES NOT KNOW OR SUSPECT TO EXIST IN HIS FAVOR AT THE TIME OF EXECUTING THE RELEASE, WHICH, IF KNOWN BY HIM MUST HAVE MATERIALLY AFFECTED HIS SETTLEMENT WITH THE DEBTOR.”

YOU AND WE AGREE THAT THE WARRANTY DISCLAIMERS AND LIMITATIONS OF LIABILITY IN THESE TERMS OF SERVICE ARE MATERIAL, BARGAINED-FOR BASES OF THIS AGREEMENT, AND THAT THEY HAVE BEEN TAKEN INTO ACCOUNT IN DETERMINING THE CONSIDERATION TO BE GIVEN BY EACH PARTY UNDER THIS AGREEMENT AND IN THE DECISION BY EACH PARTY TO ENTER INTO THIS AGREEMENT. YOU AND COMPANY AGREE THAT THE WARRANTY DISCLAIMERS AND LIMITATIONS OF LIABILITY IN THESE TERMS OF SERVICE ARE FAIR AND REASONABLE.

14. INDEMNITY. You agree to indemnify us for certain of your acts and omissions. You agree to indemnify, defend, and hold us and our affiliates, officers, directors, employees, consultants, agents, and representatives harmless from any and all third party claims, losses, liability, damages, and/or costs (including reasonable attorney fees and costs) directly or indirectly arising from your access to or use of the Site, including your negligent use of the Site; your violation of these Terms of Service; your violation of the representations, warranties, or covenants set forth in these Terms of Service (including but not limited to those related to compliance with health and safety regulations); any misrepresentations, defective products, or breach of any warranties or agreements made by you in connection with your use of the Site; or your infringement, or infringement by any other user of your account, of any intellectual property or other right of any person or entity. We will notify you promptly of any such claim, loss, liability, or demand, and will provide you with reasonable assistance, at your expense, in defending any such claim, loss, liability, damage, or cost.

16. BINDING ARBITRATION; CLASS ACTION WAIVER. If you have any dispute with us, you agree that before taking any formal action, you will contact us at Vaught & Associates, Inc. Attn: Legal, 4510 E Pacific Coast Highway, Long Beach, CA 90804 and at

frontdesk@vaughtandassociates.com and provide a brief, written description of the dispute and your contact information (including your username, if your dispute relates to an account). Except for intellectual property and small claims court claims, the parties agree to use their best efforts to settle any dispute, claim, question, or disagreement directly through consultation and good faith negotiations shall be a condition to either party initiating a lawsuit or arbitration.

If a dispute arises from or relates to these Terms of Service or the breach thereof, including the determination of the scope or applicability of this agreement to arbitrate, and if the dispute cannot be

settled through direct discussions as outlined above, then the remaining dispute shall be settled by binding arbitration administered by an arbitrator through a reputable arbitration association such as the American Arbitration Association. All disputes shall be mediated and arbitrated in Los Angeles County, California, and judgment on the award rendered by the arbitrator(s) may be entered in any court having jurisdiction thereof. The parties may not engage in class or representative arbitration.

You and we agree that the arbitration shall be conducted in the party’s respective individual capacities only and not as a class action or other representative action, and the parties expressly waive their right to file a class action or seek relief on a class basis. YOU AND WE AGREE THAT EACH MAY BRING CLAIMS AGAINST THE OTHER ONLY IN YOUR OR ITS INDIVIDUAL CAPACITY, AND NOT AS A PLAINTIFF OR CLASS MEMBER IN ANY PURPORTED CLASS OR REPRESENTATIVE PROCEEDING. If any court or arbitrator determines that the class action waiver set forth in this paragraph is void or unenforceable for any reason or that an arbitration can proceed on a class basis, then the arbitration provisions set forth above shall be deemed null and void in their entirety and the parties shall be deemed to have not agreed to arbitrate disputes.

You have the right to opt out and not be bound by the arbitration and class action waiver provisions set forth above by sending written notice of your decision to opt out to Vaught & Associates, Inc., Attn: Legal, 4510 E Pacific Coast Highway, Long Beach, CA 90804 and at

frontdesk@vaughtandassociates.com. The notice must be sent within thirty (30) days of (a) the most recent Effective Date of these Terms of Service as set forth above; or (b) your first date that you used the Services that contained any versions of the Terms of Service that included this version of the mandatory arbitration and class action waiver, whichever is later. Otherwise, you shall be bound to arbitrate disputes in accordance with the terms of this Section.

If you opt out of these arbitration provisions, Company also will not be bound by them. If we change this Section after you have accepted these Terms of Service (or accepted any subsequent changes to these Terms of Service), you may reject any such change by sending us written notice within 30 days of the date such change became effective, as indicated in the Effective Date above or in the date of our email to you notifying you of such change. By rejecting any change, you are agreeing that you will arbitrate any dispute between you and us in accordance with the provisions of this section as of the date you first accepted these Terms of Service (or accepted any subsequent changes to these Terms of Service).

YOU UNDERSTAND AND AGREE THAT THE ABOVE DISPUTE PROCEDURES SHALL BE YOUR SOLE REMEDY IN THE EVENT OF DISPUTE BETWEEN YOU AND COMPANY REGARDING ANY ASPECT OF THE SERVICE AND THAT YOU ARE WAIVING YOUR RIGHT TO LEAD OR PARTICIPATE IN A LAWSUIT INVOLVING OTHER PERSONS, SUCH AS A CLASS ACTION.

17. SEVERABILITY; WAIVER. If, for whatever reason, a court of competent jurisdiction finds any term or condition in these Terms of Service to be unenforceable, all other terms and conditions will remain unaffected and in full force and effect. No waiver of any breach of any provision of these Terms of Service shall constitute a waiver of any prior, concurrent, or subsequent breach of the same

or any other provisions hereof, and no waiver shall be effective unless made in writing and signed by an authorized representative of the waiving party.

18. UNITED STATES USE ONLY. The Site is controlled and operated by Company from its offices in the State of California. Company makes no representation that any of the materials or the services to which You have been given access are available or appropriate for use in locations outside of the United States. Your use of or access to the Site should not be construed as Company’s purposefully availing itself of the benefits or privilege of doing business in any state or jurisdiction other than California.

19. ENTIRE AGREEMENT. These Terms of Service, and all agreements incorporated by reference, constitute the final, complete, and exclusive statement of the terms of the agreement between you and the Company pertaining to the subject matter of these Terms of Service, and supersedes all other prior or contemporaneous oral or written understandings and agreements between you and the Company.

20. SUCCESSORS. This Agreement shall inure to the benefit of and be binding on the heirs, legal representatives, successors, and permitted assigns of the parties.

21. ACKNOWLEDGEMENT. BY USING THE SERVICE OR ACCESSING THE SITE, YOU ACKNOWLEDGE THAT YOU HAVE READ THESE TERMS OF SERVICE AND AGREE TO BE BOUND BY THEM.