Terms of Service

1. Agreement to These Terms

These Terms of Service ("Terms") constitute an agreement between you and McGregor Financial Services LLC ("MFS," "we," "our," or "us").

These Terms apply to MFS Financial Administration, MFS websites, mobile applications, client portals, and services provided through or in connection with those platforms.

Certain professional or regulated services may require a separate engagement agreement, authorization, consent, disclosure, or other document. If there is a conflict between these Terms and a specific written agreement governing a professional engagement, the specific written agreement controls with respect to that engagement.

2. Eligibility and Accounts

You must have legal capacity to enter into a binding agreement to create and use an MFS account.

You agree to:

• provide accurate registration and account information;
• keep your contact information reasonably current;
• maintain the confidentiality of your login credentials;
• use multifactor authentication where required;
• promptly notify MFS of suspected unauthorized account access; and
• use your account only for lawful purposes.

You are responsible for activity conducted through your account to the extent permitted by law, except where such activity results from a breach attributable to MFS.

3. MFS Services

MFS Financial Administration is designed to support accounting, transaction organization, tax readiness, document administration, financial administration, tax preparation workflows, and related professional services.

Available features may include:

• transaction uploads and imports;
• connected financial accounts;
• transaction categorization;
• accounting rules and automation;
• financial and tax-readiness summaries;
• document storage and review;
• tax workpapers;
• tax-preparation intake;
• professional accounting or tax review;
• tax handoff and preparation workflows;
• IRS-related authorization or transcript workflows where available;
• electronic document and signature workflows;
• AI-assisted and automated financial administration; and
• other services MFS may introduce.

Availability of particular features depends on your plan, account status, jurisdiction, service eligibility, professional engagement, and technical availability.

4. Plans and Pricing

MFS may offer free, subscription, one-time, and custom-priced services. Current pricing is shown before purchase and may also be displayed within the MFS application.

Additional services, complex returns, entity returns, amendments, specialized tax matters, representation, advisory work, cleanup work, or work beyond the included plan scope may require additional fees. MFS will identify applicable additional pricing before undertaking material out-of-scope work.

5. Tax Preparation and Professional Services

Tax preparation and tax-related services depend on the completeness and accuracy of information provided by you and obtained from authorized sources.

You remain responsible for reviewing information provided to MFS and for providing complete and accurate facts relevant to your return or tax matter.

MFS may request clarification, supporting documents, confirmations, or additional professional review before completing a tax-related service.

Final tax calculations, final forms, filing diagnostics, and electronic filing may be completed through professional tax software or other authorized filing systems.

Tax outcomes depend on individual facts, applicable law, available documentation, filing positions, and professional judgment. MFS does not guarantee a particular refund, tax liability, tax savings amount, audit result, or government determination.

6. Autopilot and Automated Processing

Certain MFS services may use automation, artificial intelligence, deterministic rules, historical patterns, and exception-based workflows.

Automated systems may assist with transaction classification, document organization, identifying inconsistencies, generating factual questions, preparing workpapers, and routing matters for review.

Automation does not eliminate your responsibility to provide accurate factual information or to respond to material questions reasonably necessary to complete a service.

MFS may route transactions or issues for professional review where confidence, materiality, conflicting information, applicable tax rules, or other considerations make automatic completion inappropriate.

Automated outputs are not intended to replace professional judgment where professional judgment is required.

7. Financial Account Connections

Certain plans may allow you to connect bank accounts, credit cards, or other financial accounts through third-party financial-data providers.

By initiating a connection, you authorize the applicable provider and MFS to access and process the financial information necessary to provide the requested functionality, subject to applicable permissions and privacy requirements.

Financial institutions and financial-data providers may impose their own terms and conditions. MFS does not control the operation or availability of third-party financial institutions.

Connected data may occasionally be delayed, incomplete, duplicated, changed, or unavailable because of third-party systems. You should notify MFS if you become aware of a material discrepancy.

8. Documents and User Content

You may provide documents, spreadsheets, financial records, tax documents, images, signatures, messages, and other information ("User Content") to MFS.

You retain your rights in User Content. You grant MFS a limited right to host, process, reproduce, analyze, transmit, and otherwise use User Content as reasonably necessary to provide, secure, administer, and support the services you request, subject to applicable law and privacy requirements.

You represent that you have the authority to provide User Content to MFS and authorize its processing for the applicable service.

Do not upload malicious software, unlawful material, or information you do not have authority to provide.

9. Your Responsibilities

You agree to reasonably cooperate with MFS by:

• providing accurate and complete information;
• reviewing material information presented for confirmation;
• responding to reasonable requests for clarification;
• providing required source documents;
• informing MFS of known errors or material changes;
• reviewing returns, forms, filings, or authorizations before signing where required; and
• meeting deadlines communicated to you where your action is required.

MFS is not responsible for consequences arising solely from material information that you intentionally withhold, materially misrepresent, or fail to provide after reasonable request.

10. Payments and Subscriptions

Paid subscriptions are billed according to the pricing and billing interval displayed at checkout.

Subscription charges may be processed by third-party payment providers, including Stripe.

By purchasing a recurring subscription, you authorize recurring charges using your selected payment method until the subscription is canceled or otherwise terminated according to these Terms.

Applicable taxes or government-imposed charges may be added where required.

Failed or past-due payments may result in restricted access to paid features, subject to applicable law and any grace period provided by MFS or the payment provider.

11. Cancellation, Downgrades, and Refunds

You may cancel or manage an eligible subscription through available billing controls or by contacting MFS.

Unless otherwise stated at the time of cancellation, cancellation of a recurring subscription generally takes effect at the end of the current paid billing period.

Downgrading may limit future access to premium functionality but does not automatically require MFS to delete legitimate historical accounting, tax, audit, security, or professional records.

Fees already paid are non-refundable except where MFS expressly agrees otherwise or a refund is required by applicable law or applicable platform rules.

Purchases made through an app marketplace may also be subject to the marketplace's billing, cancellation, and refund procedures.

12. Third-Party Services

MFS relies on third-party technology and service providers to operate portions of the platform.

These may include providers supporting:

• hosting and cloud infrastructure;
• databases and authentication;
• financial account connectivity;
• payments;
• document storage;
• artificial intelligence;
• communications;
• professional tax software; and
• other operational services.

MFS is not responsible for independent third-party services outside MFS's control. Your use of those third-party services may be subject to their separate terms and privacy policies.

13. IRS-Related Services

IRS-related features may include authorization workflows, document administration, transcript-related functionality, payment reconciliation, notice administration, or similar services.

Availability depends on appropriate taxpayer authorization, MFS's authorized access, government-system availability, applicable requirements, and the technical readiness of the feature.

A feature shown in the application does not mean that IRS monitoring, transcript retrieval, or another government-connected function is active for your account unless MFS has confirmed the necessary authorization and activation.

Government systems may experience delays, outages, processing periods, or errors outside MFS's control.

14. Electronic Communications and Signatures

Where legally permitted and where you consent, MFS may provide records, notices, authorizations, agreements, and signatures electronically.

Electronic signatures or acknowledgments may have the same legal effect as handwritten signatures where applicable law recognizes them.

Separate electronic-signature or electronic-communications consent may be requested where required.

15. License to Use MFS Financial Administration

Subject to these Terms, MFS grants you a limited, personal, non-exclusive, non-transferable, non-sublicensable, revocable license to access and use MFS Financial Administration for its intended purposes.

You may not sell, sublicense, reverse engineer, reproduce, distribute, scrape, commercially exploit, or create unauthorized derivative works from the platform except to the extent such restrictions are prohibited by applicable law.

16. Prohibited Uses

You may not use MFS services to:

• violate applicable law;
• commit fraud or identity theft;
• submit knowingly false tax or financial information;
• access another person's account without authorization;
• circumvent security, permissions, subscriptions, or access controls;
• upload malware or malicious code;
• interfere with platform availability or integrity;
• probe or exploit vulnerabilities without written authorization;
• misrepresent your identity or authority;
• use automated tools to scrape or overload the service;
• attempt to obtain another client's information; or
• use the service for any unlawful or abusive purpose.

17. Intellectual Property

MFS Financial Administration, including its software, workflows, interfaces, designs, databases, proprietary processes, branding, trademarks, written content, and related intellectual property, is owned by MFS or its licensors and is protected by applicable law.

These Terms do not transfer ownership of MFS intellectual property to you.

18. Service Availability and Changes

MFS may modify, improve, add, remove, or discontinue functionality as the platform develops.

We may temporarily restrict access for maintenance, security, infrastructure changes, incidents, or other operational reasons.

MFS does not guarantee uninterrupted or error-free operation of every feature, particularly where functionality depends on third-party providers, financial institutions, government systems, or internet connectivity.

19. Disclaimers

To the fullest extent permitted by law, the software and general platform functionality are provided on an "as available" basis.

MFS does not warrant that every automated classification, projection, estimate, recommendation, imported record, third-party data feed, or preliminary calculation will always be complete or error-free.

Nothing in general educational content published through MFS constitutes individualized legal, investment, insurance, or other professional advice unless expressly provided as part of an applicable professional engagement.

20. Limitation of Liability

To the maximum extent permitted by applicable law, MFS and its owners, officers, employees, contractors, and service providers will not be liable for indirect, incidental, special, consequential, exemplary, or punitive damages arising solely from use of the general software platform.

Nothing in these Terms excludes or limits liability that cannot lawfully be excluded or limited.

Any limitations applicable to a specific professional service may also be described in the engagement agreement governing that service.

21. Indemnification

To the extent permitted by law, you agree to indemnify and hold MFS harmless from third-party claims arising from your unlawful use of the service, intentional misuse of another person's information, or material violation of these Terms.

This provision does not require you to indemnify MFS for claims resulting from MFS's own unlawful conduct.

22. Suspension and Termination

MFS may suspend or terminate access where reasonably necessary because of:

• nonpayment;
• suspected fraud;
• security risk;
• unauthorized access;
• material violation of these Terms;
• illegal activity;
• abuse of MFS personnel or systems; or
• legal or regulatory requirements.

Where appropriate and reasonably practicable, MFS may provide notice or an opportunity to resolve the issue.

Termination of access does not automatically require deletion of records that MFS is legally, professionally, contractually, or operationally entitled or required to retain.

23. Governing Law

These Terms are governed by the laws of the State of Florida, without regard to conflict-of-law principles, except where applicable federal law or another mandatory law controls.

Unless prohibited by applicable law or superseded by a separate written agreement, disputes relating to these Terms will be subject to the jurisdiction of appropriate state or federal courts located in Florida.

Nothing in this section alters any rights or obligations that cannot legally be waived or restricted.

24. Additional Terms for Apple App Store Users

If you download or use MFS Financial Administration through Apple's App Store, you acknowledge that these Terms are between you and McGregor Financial Services LLC, not Apple Inc. ("Apple"), and MFS, not Apple, is responsible for the application and its content.

The license granted to you is limited to a non-transferable license to use the application on Apple-branded products that you own or control, subject to the usage rules permitted by the Apple Media Services Terms and Conditions, except that the application may also be accessed and used by other accounts associated with the purchaser through applicable Apple family-sharing or volume-purchasing functionality.

MFS is responsible for providing maintenance and support for the application to the extent required under these Terms or applicable law. Apple has no obligation to provide maintenance or support services for the application.

To the extent any warranty is required by applicable law and cannot be disclaimed, MFS, not Apple, is responsible for that warranty. If the application fails to conform to an applicable warranty, you may notify Apple, and Apple may refund the purchase price, if any, paid for the application in accordance with Apple's applicable policies. To the maximum extent permitted by law, Apple has no other warranty obligation with respect to the application.

MFS, not Apple, is responsible for addressing claims relating to the application or your possession and use of it, including product-liability claims, claims that the application fails to conform to applicable legal or regulatory requirements, and claims arising under consumer-protection, privacy, or similar laws, subject to these Terms and applicable law.

MFS, not Apple, is responsible for investigating, defending, settling, and discharging claims that the application infringes a third party's intellectual-property rights.

You represent that you are not located in a country subject to a United States government embargo and are not listed on a United States government list of prohibited or restricted parties.

You must comply with applicable third-party terms when using the application, including terms associated with wireless-data services or third-party integrations.

Apple and its subsidiaries are third-party beneficiaries of this section and these Terms as they relate to your licensed use of the iOS application. Upon your acceptance of these Terms, Apple has the right to enforce the applicable terms against you as a third-party beneficiary.

25. Changes to These Terms

MFS may update these Terms as services, pricing, technology, business practices, or legal requirements change.

The "Last Updated" date will identify the current public version.

Where a material change requires renewed acceptance, MFS may present the updated Terms through the application or another appropriate method.

Acceptance records may identify the specific Terms version accepted by a user.