Terms and Conditions

1. About These Terms

These Terms and Conditions are an agreement between you and Ferrum CPA Professional Corporation (“FE CPA,” “we,” “us,” or “our”).

By accessing or using this website (the “Site”), providing your contact information, email communication with FE CPA, or opting in to receive SMS/MMS messages from FE CPA, you agree to these Terms and Conditions and our Privacy Policy. If you do not agree, please do not use the Site or mobile messaging services.

2. Use of the Site

Our Site describes the services offered by FE CPA: full-service finance department support, transaction advisory, financial reporting, tax services, and related professional services. You agree to use the Site and our services only for lawful, appropriate purposes. You must not:

• Use the Site to engage in fraudulent, illegal, or harmful activity.
• Upload or transmit viruses, spam, malicious code, or any material that interferes with the Site’s operations.
• Attempt unauthorized access to systems, data, or accounts belonging to FE CPA or other users.

Violation of these terms may result in suspension or termination of access or messaging privileges.

3. Engagement Letters

Each professional engagement with FE CPA is documented in a signed engagement letter. The engagement letter sets the scope of work, fees, billing arrangements, timing, cancellation, refunds, how client information is collected, processed, and retained, and the other terms of that engagement. These Terms and Conditions cover the Site and our electronic communications, and sections 6 to 8 summarize how invoices, payments, cancellations, and refunds work; they do not replace an engagement letter. Where these Terms and Conditions and an engagement letter differ on a matter the engagement letter covers, the engagement letter governs.

4. Email and Information Security

4.1 Email Communication. By providing your email address or contacting us electronically, you consent to receive email communications from FE CPA. These may include service updates, responses to inquiries, or informational messages related to our services. You can unsubscribe at any time by contacting info@fe.cpa.

4.2 Email Is Not a Secure Channel. Standard email is not encrypted from end to end. Messages and attachments sent by email can be intercepted, misdirected, delayed, or altered in transit. By communicating with FE CPA by email, you accept these risks.

4.3 Use of Secure Channels. Where practical, we exchange documents containing sensitive personal or financial information through our Client Portal or other encrypted channels. We may also send sensitive files as password-protected documents, with the password provided to you separately (for example, by phone). Please avoid sending government identification numbers, banking details, or tax documents by ordinary email when a secure channel is available.

4.4 Security of Your Email Account and Devices. You are responsible for the security of your own email accounts, devices, and passwords. If an unauthorized person gains access to your email account (for example, through phishing, a reused or stolen password, or identity theft), that person may be able to impersonate you, read our communications to you, or access documents we share with that email address, including documents in the Client Portal. We recommend a strong, unique password and multi-factor authentication on any email account you use with us. If you suspect that your email account has been compromised, contact us promptly by phone or at info@fe.cpa so that we can suspend access. To the fullest extent allowed by law, FE CPA is not liable for losses arising from unauthorized access to your email accounts or devices.

4.5 Payment Instructions. We will never change our payment instructions or banking details by email alone. If you receive a message that appears to come from us asking you to pay to a different account, do not pay; verify the request first by calling us at a phone number you already know.

5. SMS/MMS Messaging Program

5.1 Consent to Receive Messages. If you provide your mobile phone number and opt in, you consent to receive mobile text messages (SMS/MMS) from FE CPA relating to service updates, reminders, or information about your account or our services. Message frequency may vary, and message and data rates may apply from your carrier.

5.2 Opt-Out Instructions. You may opt out at any time by replying STOP to any text message. After opting out, you will no longer receive marketing or informational texts, except for required legal or transactional messages.

5.3 Support. For help, reply HELP to any message or contact us at info@fe.cpa.

5.4 Carrier Disclaimer. Mobile carriers are not liable for delayed, lost, or undelivered messages or for service interruptions.

6. Invoices and Payments

6.1 Payment Methods. We accept payment by electronic funds transfer (EFT), wire transfer, ACH transfer, and, at a client’s request, credit card. The Site itself does not accept payments.

6.2 Credit Card Payments. If you ask to pay by credit card, your electronic invoice includes a secure payment link. Card payments are processed only by Stripe, an independent payment processor, on a payment page hosted by Stripe. FE CPA does not receive or keep your credit card information. Stripe’s handling of payment information is described in the Stripe Privacy Policy.

6.3 Bank Transfers. For EFT, wire, and ACH payments, use only the payment instructions FE CPA provides to you, and see section 4.5 before acting on any change to them. Your bank may charge its own fees for these transfers.

6.4 Currency. Each invoice is in Canadian dollars (CAD) or United States dollars (USD), according to your engagement letter. If you pay from an account or card in another currency, your bank or card issuer may convert the amount at its own rate and charge its own fees.

6.5 Payment Terms. When an invoice is due, whether a retainer applies, and any other payment terms are stated in your engagement letter. Please keep the billing details you give us up to date so that payments are applied correctly.

7. How We Deliver Our Services

Our work reaches you as advice in meetings and calls, as reports, returns, filings, and other work products, or in another form your engagement letter specifies, either electronically or in person. Nothing is shipped. Deadlines and milestones are those in your engagement letter. If something outside our control is likely to make us late, we will tell you as soon as we know and agree a new date with you.

8. Cancellation and Refunds

8.1 Cancelling an Engagement. To cancel an engagement, send written notice to info@fe.cpa. What happens on cancellation, including the fees owed for work already done, follows your engagement letter. FE CPA may pause or end an engagement for non-payment or for a breach of the engagement letter, on the terms that letter sets out.

8.2 Refunds. Whether a refund is available, and how much, depends on your engagement letter. If you are unhappy with our work or with a charge, tell us first so that we can try to put it right. To ask for a refund, email info@fe.cpa with the invoice number and what went wrong. A refund we approve on a card payment goes back to the card you paid with through Stripe; refunds usually take 5 to 10 business days to appear, depending on your card issuer.

9. Intellectual Property

All content on the Site (text, graphics, logos, images, icons, software) is owned by FE CPA or its licensors. You may view and download content for your personal, non-commercial use only. No part may be reproduced, distributed, or modified without our prior written permission.

10. Disclaimers and No Professional Advice

The content on this Site and any messages delivered by mobile and email are for general informational purposes only and do not constitute professional financial, tax, accounting, or legal advice. Although we strive for accuracy, we make no guarantee as to completeness or correctness of the information. You should consult your own advisor before acting on any matter.

11. Limitation of Liability

To the fullest extent allowed by law, FE CPA, its affiliates, officers, employees, agents, or licensors are not liable for any direct, indirect, incidental, consequential, special, or punitive damages arising from your use of this Site or messaging service, even if we have been advised of the possibility of such damages.

12. Links to Other Websites

The Site may contain links to third-party websites for your convenience. We do not control these sites, and are not liable for their content or practices. Use them at your own risk.

13. Privacy

Your use of the Site and any associated messaging and email services are also governed by our Privacy Policy. Please review it to understand how we collect, use, and protect your information. For clients, the engagement letter also governs how client information is collected, processed, and retained (section 3).

14. Changes to These Terms

We may update these Terms and Conditions from time to time. The revised version will be posted on this page. Your continued use of the Site or messaging after changes constitutes your acceptance of the updated terms.

15. Governing Law and Jurisdiction

These Terms shall be governed by and construed in accordance with the laws of Ontario. Any dispute shall be resolved in the courts of Toronto, Ontario unless otherwise specified in writing.

16. Contact Us

If you have any questions about these Terms and Conditions, our messaging and email services, or an invoice, payment, cancellation, or refund, please contact us at:

Ferrum CPA Professional Corporation
4789 Yonge St, Suite 911, Toronto, ON M2N 0G3, Canada
Email: info@fe.cpa
Phone (Canada): 647-477-9258
Phone (U.S.): 813-490-9026