To ensure professional accuracy, regulatory compliance, and appropriate risk management, consultation services are provided in accordance with the following policy and process.

Tax and accounting matters — particularly cross-border engagements—are highly fact-specific. As such, case-specific advice, fee estimates, or scope assessments can not be provided without first reviewing relevant documents and information. Providing answers or pricing without proper review may result in inaccurate guidance or unforeseen issues.

Consultation Policy:
- Initial consultations and preliminary assessments constitute professional services
- A consultation fee applies as credit to these services
- Where applicable, consultation fees may be credited toward subsequent formal engagements

Service Process:
1. The client provides relevant background information and documents
2. The firm reviews the materials to assess scope, complexity, and risk
3. A consultation is conducted to discuss findings and available options
4. A service scope and fee estimate are provided following the review

This structured process is designed to protect both the client and the practitioner, and to ensure that all advice and pricing provided are responsible, accurate, and tailored to the client’s specific circumstances.

Thank you for your understanding.