Effective September 10, 2026
Information on this website is general and educational. It is not tax, accounting, legal, or investment advice, and it should not be relied on for any decision without consulting a qualified professional about your specific circumstances.
No client relationship
Visiting this site, booking a consultation, or exchanging messages with Aeraphim CPA does not create an accountant-client relationship. That relationship begins only when both parties sign a written engagement letter defining the scope of services, fees, and responsibilities.
No guarantee of results
Tax outcomes depend on facts, documentation, and laws that change frequently and are interpreted differently by taxing authorities and courts. Past results, illustrations, and examples on this site do not predict or guarantee results in your case. Estimated savings or projections are not promises.
Written advice and penalty protection
Nothing on this site, in a consultation, or in informal correspondence is intended or written to be used, and cannot be used, to avoid penalties that may be imposed under the Internal Revenue Code or state tax law. Advice you can rely on for that purpose is provided only in writing under a signed engagement letter, after we have reviewed the relevant facts and documents.
Professional licensure
Aeraphim CPA is a certified public accounting practice licensed under the laws of its home state. Services are provided to clients nationwide as permitted by mobility provisions and the licensing rules of each jurisdiction. Certain services in certain states may require additional registration, and we will tell you if that applies to your engagement.
Independence and objectivity
We follow the AICPA Code of Professional Conduct and applicable state board rules. We do not receive commissions or referral fees from third parties for recommending products or services. If any potential conflict of interest arises in an engagement, we will disclose it to you in writing.
Confidentiality
Client information is treated as confidential and is not disclosed without your consent except as required by law, professional standards, or a valid legal process. Federal law (Internal Revenue Code section 7216) restricts how tax return information may be used or disclosed, and we comply with those rules. Communications with a CPA are not always privileged in the way attorney-client communications are, especially in criminal matters.
Client responsibilities
Accurate results depend on complete and accurate information from you. You are responsible for the records you provide, for reviewing returns and deliverables before they are filed or relied on, and for meeting filing and payment deadlines. Engagement letters describe these responsibilities in detail.
Third-party tools and links
This site uses Google Calendar for scheduling and Formspree for the contact form, and it may link to outside resources such as IRS publications. We do not control and are not responsible for the content, accuracy, or privacy practices of third-party sites and services.
Accessibility
We aim to make this site usable by everyone. If you have difficulty using any part of it, please let us know through the contact page and we will provide the information in another format.
Questions
Questions about these disclosures can be sent through the contact page. See also our Terms of Service and Privacy Policy.