1. Purpose

Gain Accounting LLC ("Gain Accounting," "we," "us," or "our") uses artificial intelligence ("AI") tools to work more efficiently and deliver better insights to our clients. This Policy explains how, when, and why we use AI in our bookkeeping, accounting, fractional CFO, and advisory services (the "Services"), and the safeguards we apply to protect your information and the quality of our work.

We believe AI should make professional work faster and sharper — never less accurate, less confidential, or less accountable. This Policy reflects that principle.

2. Our Guiding Principles

Our use of AI is governed by four commitments:

• Human accountability — a qualified professional reviews and stands behind every deliverable. AI assists our work; it does not replace our judgment.

• Confidentiality first — client information is protected at every step, and we do not permit it to be used to train public AI models.

• Accuracy — AI output is verified against source data and professional standards before it informs any decision or deliverable.

• Transparency — we are open with clients about how we use AI and welcome questions.

3. How We Use AI

We may use AI tools to support tasks such as:

• Categorizing and reconciling transactions and flagging anomalies for review;

• Drafting reports, summaries, memos, and client communications for professional review;

• Analyzing financial data to surface trends, variances, and insights;

• Researching accounting, tax, and business questions to inform our professional work;

• Organizing documents and extracting information from financial records; and

• Improving the speed and consistency of routine, repetitive tasks.

In every case, AI is a tool that supports our professionals — it is not a decision-maker.

4. Human Oversight and Review

No financial statement, filing, analysis, recommendation, or client-facing deliverable is issued solely on the basis of AI output. A qualified member of our team reviews, verifies, and takes responsibility for the work before it reaches you. Professional judgment — informed by experience and by the specifics of your business — remains central to everything we deliver.

5. Data Privacy and Confidentiality

Protecting your information is non-negotiable. When we use AI tools:

• We use business- or enterprise-grade tools with appropriate confidentiality and security protections;

• We do not permit your confidential or nonpublic personal information to be used to train third-party AI models available to the public;

• We limit the client information shared with AI tools to what is necessary for the task, and we de-identify or minimize data where practical; and

• Our use of AI is consistent with our Privacy Policy and our obligations under the Gramm-Leach-Bliley Act and the FTC Safeguards Rule.

6. Accuracy and Limitations

AI tools can produce output that is incomplete, outdated, or incorrect. We understand these limitations and account for them:

• We verify AI-assisted output against source records and professional standards;

• We do not rely on AI as an authoritative source for tax, accounting, or legal conclusions; those rest on professional analysis; and

• We apply the same standard of care to AI-assisted work as to any other work we perform.

7. What We Do Not Use AI For

We do not use AI to:

• Make final accounting, tax, or financial decisions on your behalf without professional review;

• Replace the professional judgment required for advisory and CFO-level work; or

• Process your information in any manner inconsistent with our Privacy Policy or applicable law.

8. Security

AI tools we use are subject to the same information security expectations as the rest of our technology stack, including access controls, secure data handling, and vendor due diligence. We evaluate the privacy and security practices of AI providers before adopting their tools.

9. Client Choice

If you have questions or concerns about our use of AI in connection with your engagement, contact us. Where reasonably practical and consistent with delivering the Services, we will discuss your preferences with you.

10. Compliance

Our use of AI is designed to comply with applicable laws, professional standards, and our contractual obligations to clients. As the legal and regulatory landscape for AI evolves, we will update our practices and this Policy accordingly.

11. Changes to This Policy

We may update this Policy from time to time to reflect changes in our tools, practices, or legal requirements. When we make material changes, we will update the "Last Updated" date above and, where appropriate, notify affected clients.

12. Contact Us

Questions about this AI Policy should be directed to:

Gain Accounting LLC Email: info@gaincfos.com Website: gaincfos.com

This document is provided for general informational purposes and does not constitute legal advice. We recommend having it reviewed by a licensed attorney before publishing or relying on it.