Client Engagement Terms

EZY TAX CONSULTANTS

Client Engagement Charter

Our commitment to every client and the terms that guide our professional relationship

Effective Date: June 2026

About Us

Ezy Tax Consultants is the trading name of CN Accounting and Consulting Pty Ltd (“Ezy Tax Consultants”, “we”, “our” or “us”).

Throughout this document, references to Ezy Tax Consultants include CN Accounting and Consulting Pty Ltd, together with its directors, employees, contractors, authorised representatives and professional advisers engaged in delivering our services.

When you engage Ezy Tax Consultants, your engagement is with CN Accounting and Consulting Pty Ltd trading as Ezy Tax Consultants.

Welcome

Thank you for choosing Ezy Tax Consultants.

We appreciate the confidence you have placed in us and the opportunity to become part of your financial journey.

Our role extends far beyond preparing tax returns or meeting compliance obligations.

We believe every financial decision deserves thoughtful planning, strategic advice and commercially practical solutions.

Whether you are building a business, investing in property, managing family wealth, planning your retirement or establishing a self-managed super fund, our objective is to help you make informed decisions with confidence.

We see ourselves as your long-term strategic adviser—not simply your accountant.

These Client Engagement Charter & Terms of Engagement explain how we work together, the standards you can expect from us and the responsibilities we each share in building a successful professional relationship.

Rather than presenting lengthy legal language, we have written these Terms in plain English. We believe transparency builds trust, and trust forms the foundation of every successful client relationship.

By accepting our quotation, instructing us to commence work, providing information for us to act on your behalf or continuing to engage our services, you acknowledge that you have read, understood and accepted these Terms of Engagement.

Our Philosophy

At Ezy Tax Consultants, we believe compliance is the outcome of good planning—not the purpose of professional advice.

Preparing tax returns, lodging BAS and meeting statutory deadlines are important, but they should never be the only reason a client engages a trusted adviser.

The best financial decisions are made before transactions occur.

Every investment creates taxation consequences.

Every business decision affects profitability.

Every business structure influences risk.

Every property purchase impacts long-term wealth.

That is why our focus is helping clients make informed decisions before those decisions become historical facts.

Our approach combines strategic taxation, business advisory and wealth structuring to help clients:

• legally minimise taxation;
• improve profitability and cash flow;
• protect personal and business assets;
• structure businesses efficiently;
• build sustainable wealth;
• support intergenerational succession;
• reduce unnecessary financial risk; and
• achieve long-term financial confidence.

We measure our success not by the number of tax returns we prepare, but by the value we create for our clients over many years.

Our Promise

Our responsibility is not to tell you what you want to hear.

Our responsibility is to provide objective, commercially practical and legally compliant advice that supports your long-term interests.

Where we believe a proposed course of action exposes you to unnecessary taxation, financial risk or commercial uncertainty, we will tell you honestly and explain why.

We will challenge assumptions where appropriate.

We will identify opportunities where possible.

We will always seek practical solutions that are legally compliant and commercially sensible.

Our advice is independent, objective and designed to support informed decision-making.

Above all, we value long-term relationships built on trust, transparency, professional integrity and mutual respect.

Our Commitment to You

When you engage Ezy Tax Consultants, you engage a team committed to delivering advice that is strategic, commercially practical and tailored specifically to your circumstances.

Our commitment includes:

Building Long-Term Relationships

We invest time in understanding your personal, family and business objectives so our advice continues to evolve as your circumstances change.

Strategic Thinking

Our advice extends beyond compliance.

We proactively identify opportunities to improve tax efficiency, strengthen business performance, protect wealth and support future growth.

Professional Excellence

We maintain high professional standards through ongoing education, technical development and adherence to Australian taxation and professional regulations.

Practical Advice

Complex legislation should never result in confusing advice.

Wherever possible, we explain technical matters in plain English and provide recommendations that are practical to implement.

Integrity

We act honestly, ethically and professionally at all times.

We will never recommend arrangements that we believe are unlawful, misleading or inconsistent with the intent of Australian taxation laws.

Responsiveness

We aim to respond to enquiries promptly and communicate openly throughout our engagement.

Where additional work or complexity arises, we will discuss this with you before proceeding wherever reasonably possible.

The Advisory Relationship

Successful outcomes are achieved when advisers and clients work together.

Our relationship is based on partnership rather than transactions.

We encourage open communication, honest discussions and proactive planning throughout the year rather than focusing only on annual compliance obligations.

While we provide professional advice and recommendations, all commercial decisions remain yours.

Our role is to help you understand your options, evaluate the risks and make informed decisions that align with your objectives.

Advice prepared specifically for one client should never be relied upon by another person without our written consent.

Our Services

As a Strategic Tax, Business & Wealth Advisory Firm, our services may include:

Strategic Tax Advisory

• Tax planning
• Capital gains tax planning
• Property taxation
• Small business taxation
• Tax-effective remuneration strategies
• Division 7A planning
• Business restructuring
• Tax risk management
• Tax residency advice
• International taxation considerations

Business Advisory

• Business structuring
• Company and trust establishment
• Asset protection strategies
• Cash flow improvement
• Business performance analysis
• Profit optimisation
• CFO Advisory
• Financial forecasting
• Succession planning
• Business acquisitions and disposals

Wealth Structuring

• Family wealth planning
• Investment structuring
• SMSF strategies
• Property investment advisory
• Trust structures
• Holding company structures
• Estate planning support
• Intergenerational wealth planning

Compliance Services

To support our advisory services, we also provide professional compliance services including:

• Individual Tax Returns
• Company Tax Returns
• Trust Tax Returns
• Partnership Tax Returns
• SMSF Annual Returns
• Financial Statements
• BAS & IAS
• Payroll
• Bookkeeping
• ASIC Corporate Compliance
• Business registrations
• ATO registrations

Unless otherwise agreed in writing, our engagement is limited to the services specifically requested by you.

Should additional work become necessary, we will discuss the revised scope and any associated professional fees before proceeding wherever reasonably practicable.

Part 2 – Working Together

Building a Successful Working Relationship

At Ezy Tax Consultants, we believe the best professional relationships are built on trust, open communication and mutual respect.

Our role is not simply to prepare tax returns or meet compliance obligations. We work alongside our clients to provide strategic tax, business and wealth advice that helps them make informed financial decisions with confidence.

The expectations set out below are designed to ensure we can deliver the highest level of service while maintaining a professional, respectful and productive working relationship.

Who We Are Best Suited For

We work best with clients who value long-term planning, proactive advice and open communication.

Our clients understand that professional advice is an investment in their future rather than simply a compliance cost.

They involve us before making important financial decisions, value strategic thinking and appreciate advice that helps them legally minimise tax, protect wealth and support sustainable growth.

Our approach may not be suitable for clients who are looking solely for the lowest-cost compliance service, expect advice that is inconsistent with Australian law or professional standards, or seek outcomes that compromise ethical or regulatory obligations.

We believe the strongest relationships are built on shared values, mutual respect and a commitment to achieving long-term success together.

Your Responsibilities

The quality of our advice depends on the quality of the information we receive.

To help us provide the most accurate and effective advice, we ask that you:

• provide complete, accurate and honest information;
• promptly advise us of any changes to your personal, financial or business circumstances;
• provide requested documents within the agreed timeframe;
• review all documents before approving or signing them;
• maintain appropriate records as required under Australian law; and
• ask questions whenever something is unclear.

If information provided is incomplete, inaccurate or significantly delayed, it may affect our advice, delay completion of work or require additional work.

Where additional work is required because of incomplete or changing information, additional professional fees may apply.

Our Responsibilities

When you engage Ezy Tax Consultants, you can expect us to:

• understand your objectives before recommending solutions;
• provide strategic, practical and commercially focused advice;
• explain complex taxation and business matters in plain English;
• maintain professional confidentiality;
• communicate openly and honestly;
• exercise reasonable care, skill and diligence in everything we do;
• keep you informed where additional work or fees become necessary; and
• always act ethically and in accordance with our professional obligations.

Where your circumstances change, we will work with you to identify the most appropriate strategy based on your updated objectives.

Respect for Each Other

We believe every professional relationship should be built on courtesy, honesty and mutual respect.

Our team is committed to treating every client professionally, fairly and respectfully.

In return, we ask that our directors, employees, contractors and business partners are treated with the same courtesy and respect.

We do not tolerate abusive, threatening, discriminatory, intimidating or inappropriate behaviour towards our team.

Where such behaviour occurs, we reserve the right to suspend or end our professional relationship.

Respectful communication creates better outcomes for everyone.

Our Right to Accept or Decline an Engagement

Choosing the right adviser is an important decision, and we believe it is equally important for us to ensure we can provide the level of service and professional advice every client deserves.

While we welcome the opportunity to work with individuals, families, investors and business owners, we reserve the right to decline a new engagement or discontinue an existing engagement where we believe it is appropriate to do so.

This may include circumstances where:

• a conflict of interest exists or may arise;
• requested advice or actions would be unlawful, unethical or inconsistent with our professional obligations;
• information provided is incomplete, inaccurate or intentionally misleading;
• there is a breakdown in trust or communication;
• professional fees remain unpaid without an agreed payment arrangement;
• repeated requests for information are ignored;
• deadlines cannot reasonably be met due to delayed information;
• our team is subjected to abusive, threatening, discriminatory or disrespectful behaviour; or
• we believe we can no longer provide advice that is in your best interests or consistent with our professional standards.

Wherever reasonably practicable, we will notify you in writing if we decide to discontinue our engagement and will complete work already substantially undertaken, subject to payment of outstanding fees and our legal and professional obligations.

Scope of Engagement

Every client has different goals, priorities and circumstances.

For that reason, every engagement is tailored to your individual needs.

Our quotation, proposal or engagement letter outlines the services we have agreed to provide.

Unless specifically agreed otherwise, our engagement does not automatically include work outside the agreed scope.

Examples of additional work include:

• amended tax returns;
• correcting bookkeeping records;
• reconstructing accounting records;
• responding to ATO enquiries;
• responding to ATO reviews or audits;
• business restructuring advice;
• tax planning meetings;
• property investment modelling;
• cash flow forecasting;
• succession planning;
• preparation of additional reports; or
• work requested after completion of the original engagement.

Where additional work is required, we will discuss the revised scope and any associated fees with you before proceeding wherever reasonably practicable.

Professional Fees

Our fees reflect the value of the advice we provide—not simply the time spent preparing documents.

They take into account the complexity of your circumstances, the technical expertise required, the commercial judgement applied and the strategic value delivered.

Unless otherwise stated, quotations are estimates based on the information available at the time they are prepared.

If the scope of work changes or additional work becomes necessary, our fees may also change.

Wherever reasonably practicable, we will discuss any additional fees with you before commencing the work.

Unless stated otherwise, all fees are exclusive of GST.

Payment Terms

Prompt payment allows us to continue investing in experienced advisers, technology and systems that support our clients.

Unless another arrangement has been agreed in writing:

• invoices are payable by the due date shown on the invoice;
• advisory projects may require an upfront deposit or progress payments;
• recurring services may be billed monthly, quarterly or annually; and
• ongoing engagements continue until ended by either party.

If an invoice becomes overdue, we may:

• suspend work in progress;
• postpone meetings;
• delay completion of work;
• delay the lodgement of documents;
• suspend ongoing services; or
• recover outstanding amounts through appropriate legal processes.

If you experience financial difficulty, we encourage you to contact us as early as possible so we can discuss a suitable payment arrangement.

No Payment – No Lodgement

Preparing documents is only one part of our professional engagement.

Lodging those documents represents our confirmation that the work has been completed, reviewed and approved.

Unless we have agreed otherwise in writing, we reserve the right not to lodge:

• Individual Income Tax Returns;
• Company Tax Returns;
• Trust Tax Returns;
• Partnership Tax Returns;
• BAS;
• IAS;
• SMSF Annual Returns;
• ASIC documents; and
• other government forms

until outstanding invoices relating to those services have been paid in full.

Where lodgement is delayed because invoices remain unpaid, any penalties, interest or government charges that arise remain your responsibility.

Timeframes

We understand that many taxation and business matters are time-sensitive.

Our team will always make every reasonable effort to complete work promptly.

However, our ability to do so depends on receiving complete and accurate information from you in sufficient time.

If information is received close to a lodgement deadline, we cannot guarantee completion before the due date.

Urgent requests may require us to rearrange existing client commitments and, where significant reprioritisation is required, may incur additional fees.

Providing information early gives us the opportunity to review your circumstances carefully and provide advice that is accurate, strategic and considered.

Building a Long-Term Partnership

Our vision is to build lasting relationships with our clients.

We do not aspire to be the firm that simply prepares your annual tax return.

We aspire to become your trusted Strategic Tax, Business & Wealth Advisers—working alongside you as your business grows, your investments evolve and your financial goals change.

By working together proactively, we believe we can help you protect what you have built, identify new opportunities and make confident decisions for the future.

Part 3 – Protecting You & Protecting Our Firm

At Ezy Tax Consultants, trust is the foundation of every client relationship.

The following terms are designed to protect both you and our firm, ensuring that we can continue to provide strategic advice, exceptional service and professional support with confidence.

These terms are not intended to create barriers—they are designed to establish clear expectations so we can work together effectively.

Strategic Advice & Decision Making

Every client is unique.

Our recommendations are based on your objectives, financial circumstances, the information available to us, current legislation and our professional judgement at the time.

Our role is to help you understand the options available, the opportunities they present and the risks they may involve.

While we provide strategic recommendations, the final commercial and financial decisions always remain yours.

We encourage you to seek our advice before entering into significant transactions such as purchasing property, restructuring a business, borrowing funds, establishing trusts or SMSFs, selling investments or making major financial commitments.

Seeking advice before a decision is made almost always delivers better outcomes than trying to address issues after the event.

Our Professional Standards

Professional integrity sits at the heart of everything we do.

As Strategic Tax, Business & Wealth Advisers, we are committed to acting honestly, ethically and in accordance with Australian law and our professional obligations.

This means we will always:

• provide objective and independent advice;
• explain risks as well as opportunities;
• recommend strategies that are legally compliant;
• maintain professional competence through ongoing education; and
• act in your best interests within the framework of the law.

If we believe a proposed course of action is inappropriate, exposes you to unnecessary risk or is inconsistent with Australian taxation laws, we will tell you openly and explain our reasons.

Government Decisions

Many outcomes depend on decisions made by third parties.

Although we prepare documents, provide advice and communicate with government authorities on your behalf, we do not control the decisions they make.

This includes decisions made by:

• the Australian Taxation Office (ATO);
• ASIC;
• State Revenue Offices;
• Revenue NSW;
• banks and lenders;
• government departments;
• courts and tribunals; and
• other regulatory bodies.

Accordingly, we cannot guarantee:

• taxation outcomes;
• tax refunds;
• payment plans;
• penalty remissions;
• private rulings;
• processing times;
• lending approvals; or
• decisions made by any government authority or third party.

ATO Reviews, Audits & Investigations

Unless specifically included within your engagement, our quoted fees generally cover preparation and lodgement of the agreed services.

Should the ATO or another government authority later review, audit or investigate your affairs, any additional work required will be treated as a separate engagement.

This may include:

• responding to ATO correspondence;
• preparing supporting documentation;
• attending meetings;
• preparing objections;
• providing additional advice; or
• representing you during reviews.

We will discuss the scope and associated professional fees before commencing that work.

Reliance on Information

We rely on the information you provide.

Unless we have been specifically engaged to verify information independently, we are entitled to assume the information supplied is complete, accurate and truthful.

Where information is incomplete, inaccurate, misleading or omitted, we cannot accept responsibility for any resulting taxation, penalties, interest, commercial losses or other consequences.

If information changes after advice has been provided, please let us know as soon as possible so we can review whether our recommendations remain appropriate.

Verbal Advice

Conversations during meetings, telephone calls and informal discussions are intended to provide general guidance.

Where significant financial, taxation or commercial decisions are involved, you should rely on our written advice prepared specifically for your circumstances.

If there is any inconsistency between verbal discussions and written advice, the written advice will take precedence.

Changes in Legislation

Taxation legislation and government policy evolve over time.

Advice provided today reflects the legislation, regulations and ATO guidance available at the time it is given.

Future legislative changes or new interpretations may affect the ongoing suitability of previous advice.

For this reason, we encourage you to seek updated advice before relying on earlier recommendations for future decisions.

Electronic Communication

To provide efficient service, we communicate using email, telephone, video conferencing, secure client portals and other electronic platforms.

While we take reasonable steps to protect information, no electronic communication system can be guaranteed to be completely secure.

By communicating electronically with us, you acknowledge and accept the inherent risks associated with electronic communication.

Cyber Security & Fraud Prevention

Cybercrime continues to evolve and unfortunately affects businesses of every size.

To help protect both our clients and our firm, we may request additional verification before acting on instructions involving:

• changes to bank account details;
• payment instructions;
• refunds;
• confidential information; or
• significant financial transactions.

We encourage clients to independently verify any request involving banking details by contacting our office using our published contact information.

For your protection, we reserve the right to delay acting on instructions until appropriate verification has been completed.

Confidentiality

We treat your information with the highest level of confidentiality.

Except where required by law or authorised by you, we will not disclose your information to third parties unless doing so is necessary to provide our professional services.

Our duty of confidentiality continues even after our professional relationship has ended.

Privacy

Your privacy matters to us.

We collect, store and use personal information only for the purpose of providing our professional services and meeting our legal and professional obligations.

Further information about how we manage personal information is available in our Privacy Policy.

Intellectual Property

The advice, strategies, reports, financial models, templates, spreadsheets, calculators, educational materials, methodologies and systems developed by Ezy Tax Consultants remain the intellectual property of CN Accounting and Consulting Pty Ltd unless otherwise agreed in writing.

These materials are provided solely for your use and may not be reproduced, distributed or shared with another adviser without our prior written consent.

Limitation of Liability

We take great care in delivering professional advice.

To the extent permitted by law, our liability is limited to losses directly arising from our negligence or breach of our professional obligations.

We are not responsible for indirect, consequential or incidental losses, including loss of profits, business interruption, investment performance or loss of opportunity.

Nothing in these Terms excludes any rights that cannot legally be excluded under Australian law.

Events Beyond Our Control

There may be circumstances beyond our reasonable control that affect our ability to deliver services within expected timeframes.

Examples include natural disasters, widespread technology failures, cyber incidents, industrial action, government action, pandemics or interruptions to essential services.

Where this occurs, we will communicate with you as soon as reasonably practicable and resume services once circumstances permit.

Part 4 – Completing Our Partnership

Every professional relationship eventually reaches a point where services change, circumstances evolve or new opportunities arise.

The following terms explain how we manage those situations while maintaining professionalism, fairness and respect.

Ending Our Engagement

Either you or we may end our professional relationship by providing written notice.

Ending the engagement does not affect payment for work already completed or substantially undertaken.

Where appropriate, we will work with you to ensure an orderly transition.

Working with Your New Adviser

If you appoint another adviser, we will cooperate professionally with the transition.

Subject to our legal and professional obligations, we will provide information reasonably required by your new adviser once appropriate authority has been received and outstanding matters have been addressed.

Retention of Records

We retain our working papers and records in accordance with legal and professional requirements.

Original documents provided by you remain your property.

We encourage you to retain copies of taxation and business records for the period required under Australian law.

No Guarantee of Outcomes

One of our key objectives is to help our clients legally minimise tax, strengthen businesses, protect wealth and make informed financial decisions.

However, no professional adviser can guarantee a particular outcome.

Accordingly, we cannot guarantee:

• tax savings;
• tax refunds;
• investment returns;
• financing approvals;
• business performance;
• government approvals; or
• commercial success.

Our commitment is to provide well-considered advice based on the information available and our professional judgement.

Right to Correct Errors

We stand behind the quality of our work.

If you believe an error or omission has occurred, please let us know as soon as reasonably practicable.

Where an error results from our work, we will review the matter promptly and correct it at no additional professional fee.

Where additional work is required because information supplied by you was incomplete, inaccurate, changed after completion or because legislation changed, additional professional fees may apply.

Changes to These Terms

From time to time we may update this Client Engagement Charter to reflect changes in legislation, professional standards or the services we provide.

The most recent version published by Ezy Tax Consultants will apply to future engagements.

Governing Law

These Terms are governed by the laws of New South Wales, Australia.

Any dispute arising in connection with these Terms will be subject to the jurisdiction of the courts of New South Wales.

Acceptance

By engaging Ezy Tax Consultants, accepting our quotation, providing instructions or continuing to use our services, you acknowledge that you have read, understood and accepted this Client Engagement Charter & Terms of Engagement.

A Final Word

Thank you for choosing Ezy Tax Consultants.

We appreciate the confidence you have placed in us.

We understand that every financial decision matters, and we are honoured to be trusted to guide you through those decisions.

Our commitment is simple: to provide advice that is strategic, commercially practical and focused on helping you achieve your goals with confidence.

We look forward to building a long-term relationship founded on trust, professionalism and shared success.

Ezy Tax Consultants

Strategic Tax • Business Advisory • Wealth Planning

Helping individuals, investors and business owners make confident financial decisions through strategic advice, practical solutions and long-term partnerships.

Trading as: CN Accounting and Consulting Pty Ltd

Registered Tax Agent No.: 26064118

Business Address:
100 George Street
Parramatta NSW 2150
Australia

Phone: 1300 066 993

© 2026 CN Accounting and Consulting Pty Ltd trading as Ezy Tax Consultants. All rights reserved.