Terms of Service and Website Use Agreement

Effective Date: December 8, 2025

Please read these Terms of Service (“Terms”) carefully before using the https://www.pl-cpa.com website (“Site”) operated by Proto & Loskey, LLC (“Proto & Loskey,” “we,” “us,” or “our”).

Your access to and use of the Site is conditioned upon your acceptance of and compliance with these Terms. These Terms apply to all visitors, users, and others who access or use the Site.

1. Professional Disclaimer

The content on this Site is for general informational purposes only.

• No Advice Provided: Nothing on this Site, including blog posts, articles, and general tax information, should be considered professional tax, accounting, financial, or legal advice. The information is not a substitute for consulting with a qualified professional.
• No Client Relationship: Your use of the Site does not create a professional or client-advisor relationship with Proto & Loskey, LLC. A formal relationship is established only through a signed written engagement letter.
• Consult a Professional: You must consult with Proto & Loskey or another qualified professional regarding your specific situation before making any financial or legal decisions based on information found on this Site.

2. Use of the Site

A. General Use

You agree to use the Site only for lawful purposes and in a manner that does not infringe the rights of, or restrict or inhibit the use and enjoyment of the Site by, any third party. Prohibited behavior includes transmitting obscene or offensive content, or disrupting the normal flow of dialogue within the Site.

B. Intellectual Property

The Site and its original content, features, and functionality (including but not limited to the design, text, graphics, logos, and organization of content) are and will remain the exclusive property of Proto & Loskey, LLC. This content is protected by copyright, trademark, and other laws.

C. Accuracy of Content

While we strive to ensure that the information on this Site is accurate, we are not responsible if information made available on this Site is not accurate, complete, or current. Any reliance on the material on this Site is at your own risk.

3. Client Hub and User Accounts

A. Access

The secure Client Hub (Client Portal) is provided solely for existing clients of Proto & Loskey and requires valid login credentials. You are responsible for maintaining the confidentiality of your account password and for all activities that occur under your password.

B. Document Uploads

When using the secure Client Hub for document transfer:

• You agree that Proto & Loskey is not responsible for the security or loss of data during transmission, only for its handling once it is securely received within our third-party client portal system (e.g., SmartVault, ShareFile, etc.).
• You confirm that the documents uploaded are necessary for the professional services outlined in your engagement letter.

C. Online Payments (Stripe)

• Payments made via the Site are processed by our third-party payment vendor, Stripe. Proto & Loskey does not handle or store credit card details directly.
• Transaction Fees: When making a payment, you acknowledge that any transaction fees charged by Stripe or your credit card company may be passed directly to the client and added to the total payment amount, as is standard practice for professional service transactions.

4. Limitation of Liability

In no event shall Proto & Loskey, LLC, nor its directors, employees, partners, agents, suppliers, or affiliates, be liable for any indirect, incidental, special, consequential, or punitive damages, including without limitation, loss of profits, data, use, goodwill, or other intangible losses, resulting from:

• Your access to or use of, or inability to access or use, the Site.
• Any unauthorized access to or use of our servers and/or any personal information stored therein.
• Any reliance placed by you on any statement or representation on the Site.

5. Indemnification

You agree to indemnify, defend, and hold harmless Proto & Loskey, LLC and its officers, directors, employees, and agents from any and all claims, liabilities, damages, and costs (including reasonable attorneys’ fees) arising from: (a) your use of the Site; (b) your violation of these Terms; or (c) your reliance on any content on the Site.

6. Governing Law

These Terms shall be governed and construed in accordance with the laws of New York State, without regard to its conflict of law provisions.

7. Changes to Terms

We reserve the right, at our sole discretion, to modify or replace these Terms at any time. If a revision is material, we will try to provide at least 30 days’ notice prior to any new terms taking effect. By continuing to access or use our Site after those revisions become effective, you agree to be bound by the revised terms.

8. Contact Information

Questions about these Terms of Service should be sent to:

Proto & Loskey, LLC 115 Times Square, Olean, NY 14760

Email: info@pl-cpa.com Phone: (716) 372-7184