1. Purpose

This Errors & Omissions Policy explains how Gain Accounting LLC ("Gain Accounting," "we," "us," or "our") approaches accuracy in our work, the responsibilities that both we and our clients hold, and how errors or omissions are identified, reported, and corrected. It applies to all bookkeeping, accounting, fractional CFO, and advisory services (the "Services") we provide.

This Policy supplements — and does not replace — the terms of any engagement letter or written agreement between you and Gain Accounting. Where an engagement letter and this Policy conflict, the engagement letter controls.

2. Our Commitment to Accuracy

We take professional care in performing our Services. We apply generally accepted accounting practices, exercise professional judgment, and use reasonable diligence to produce accurate, reliable work product.

At the same time, accounting and financial work is inherently dependent on the completeness and accuracy of the underlying data provided to us, and no professional can guarantee that every record is free of error. This Policy sets out how we work to minimize errors and how we address them when they occur.

3. The Nature of Our Work and Its Limits

Our Services generally consist of compiling, recording, organizing, analyzing, and reporting on financial information that you and your systems provide to us. Unless expressly agreed in writing, our Services:

• Do not constitute an audit, review, or examination conducted in accordance with attestation standards, and provide no assurance beyond what is stated in the applicable deliverable;

• Are not designed to detect fraud, embezzlement, defalcation, or other irregularities, though we will inform you if any come to our attention; and

• Rely on the information, documents, representations, and access you provide.

4. Client Responsibilities

Accurate work depends on accurate inputs and timely collaboration. You are responsible for:

• Providing complete and accurate information — including source documents, statements, receipts, records, and explanations, in a timely manner;

• Maintaining your own records and the underlying systems and accounts from which we work;

• Reviewing deliverables promptly — you are expected to review financial statements, reports, reconciliations, filings, and other work product we deliver, and to notify us of any questions, discrepancies, or suspected errors;

• Approving material decisions — significant accounting treatments, classifications, and financial decisions remain yours to approve; and

• Ensuring authorized use — confirming that the individuals interacting with us are authorized to do so on your behalf.

Errors or omissions that result from inaccurate, incomplete, or untimely information provided by you, or from your systems or third parties, are outside our control and are not our responsibility.

5. Reporting a Suspected Error or Omission

If you believe a deliverable contains an error or omission, notify us promptly — and no later than the timeframe specified in your engagement letter or within thirty (30) days of delivery, whichever applies. When reporting, please include:

• The specific deliverable, report, or entry in question;

• A description of the suspected error or omission; and

• Any supporting documentation.

Prompt reporting allows us to correct issues before they compound across subsequent periods or filings.

6. Our Correction Process

When we receive a report of a suspected error, or identify one ourselves, we will:

1. Acknowledge your report and confirm we are reviewing it;

2. Investigate the issue, including reviewing the relevant records and inputs;

3. Determine the cause — whether the issue originated from our work, from the data or systems provided to us, or from a third party; and

4. Correct verified errors attributable to our work at no additional charge to you, within a reasonable timeframe, and notify you of the correction.

Where an error originates from information you or a third party provided, we will work with you to resolve it; such corrections may fall outside the scope of your existing engagement and may be billable.

7. Limitation of Liability

To the fullest extent permitted by law, and except as otherwise stated in your engagement letter:

• Our total liability to you for any error, omission, or other claim arising out of or related to the Services shall not exceed the total fees paid by you to Gain Accounting for the specific Services giving rise to the claim;

• We are not liable for indirect, incidental, consequential, special, or punitive damages, including lost profits, even if advised of the possibility of such damages; and

• We are not responsible for errors, omissions, penalties, interest, or losses resulting from inaccurate or incomplete information provided by you or third parties, from your failure to review deliverables, or from decisions you make based on our work product.

8. Professional Liability (E&O) Insurance

Gain Accounting maintains professional liability ("errors and omissions") insurance appropriate to the nature and scale of our practice. Coverage details are available to clients upon reasonable request. The existence of insurance does not expand our liability beyond the limits set out in this Policy and your engagement letter.

9. Third-Party Software and Systems

Our Services rely on third-party accounting, payroll, banking, and payment platforms. We are not responsible for errors, outages, data loss, or inaccuracies originating from those platforms or from their integrations, though we will work with you in good faith to identify and address issues that affect your records.

10. No Guarantee of Outcomes

We do not guarantee any particular financial, tax, or business outcome. Financial analyses, forecasts, and advisory recommendations are based on the information available at the time and on assumptions that may change. You are responsible for the business decisions you make.

11. Changes to This Policy

We may update this Policy from time to time. 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 Policy, or reports of a suspected error or omission, 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 and coordinated with your engagement letter and insurance coverage before publishing or relying on it.