Terms of ServiceEffective Date: [Insert Date]Welcome to CBM Chartered Professional Accountants ("CBM," "we," "our," or "us"). By using our website or services, you agree to these Terms of Service ("Terms"). Please read them carefully.1. Services ProvidedCBM provides professional accounting, tax, and advisory services. Our services are subject to applicable laws and professional standards.2. Use of Our WebsiteBy accessing our website, you agree to:

• Use the website for lawful purposes only
• Not attempt to disrupt or harm the website
• Not use the website to distribute malicious software or unsolicited communications

3. Client ResponsibilitiesClients engaging our services agree to:

• Provide accurate and complete information
• Pay for services as agreed in the engagement terms
• Maintain confidentiality of any proprietary information received from us

4. Limitation of LiabilityCBM is not responsible for any direct, indirect, or incidental damages arising from the use of our website or services. While we strive for accuracy, we do not guarantee that our website content is free of errors.5. Intellectual PropertyAll content on our website, including logos, text, and images, is owned by CBM or licensed for our use. You may not copy, reproduce, or distribute our content without permission.6. TerminationWe reserve the right to terminate or suspend access to our services if a user violates these Terms.7. Changes to TermsWe may update these Terms periodically. Continued use of our website or services after updates constitutes acceptance of the revised Terms.8. Governing LawThese Terms are governed by the laws of Ontario, Canada. Any disputes shall be resolved in the courts of Ontario.9. Contact UsFor any inquiries regarding these Terms, contact: CBM Chartered Professional Accountants [Insert Address] [Insert Email] [Insert Phone Number]