Last Updated: July 2026

Welcome to the website of Tharnell LLC. By accessing or using our website located at tharnell.com (the “Site”), you agree to comply with and be bound by the following Terms of Use (“Terms”). Please read them carefully. If you do not agree to these Terms, you should not access or use this Site.

1. Acceptance of Terms

By using this Site, you affirm that you are at least 18 years of age and legally competent to enter into these Terms. Your continued use of the Site constitutes your acceptance of any updates or modifications made to these Terms over time.

2. No Professional Advice or Client Relationship

• Informational Purposes Only: The contents of this Site—including text, graphics, articles, insights, and other materials—are provided for general informational purposes only and do not constitute professional accounting, tax, legal, or financial advice.

• No Client Relationship: Visiting this Site, submitting a contact form, or scheduling a consultation does not create a CPA-client or professional advisory relationship between you and Tharnell LLC. A formal professional relationship is established only upon the execution of an official Engagement Letter signed by both parties.

3. Intellectual Property Rights

All content on this Site—including logos, trademarks, text, layout, graphics, icons, and software—is the property of Tharnell LLC or its content suppliers and is protected by United States and international copyright and trademark laws.

• You may view, download, and print content from this Site for personal, non-commercial use only.

• You may not reproduce, modify, distribute, publish, or create derivative works from any content on this Site without prior written permission from Tharnell LLC.

4. User Conduct and Prohibited Activities

When accessing and using our Site, you agree not to:

• Use the Site for any unlawful purpose or in violation of any local, state, federal, or international laws.

• Attempt to gain unauthorized access to our systems, networks, servers, or client login portals.

• Use automated systems (such as bots, scrapers, or spiders) to access, harvest, or extract data from the Site without explicit consent.

• Upload or transmit viruses, malware, or any other malicious software that could harm the Site or its users.

5. Third-Party Links & Services

Our Site may contain links to third-party websites or services (such as client login portals or external resources) that are not owned or controlled by Tharnell LLC. We have no control over, and assume no responsibility for, the content, privacy policies, or practices of any third-party websites. Accessing third-party links is at your own risk.

6. Disclaimer of Warranties

THIS SITE AND ALL CONTENT, SERVICES, AND MATERIALS PROVIDED HEREIN ARE OFFERED ON AN “AS IS” AND “AS AVAILABLE” BASIS WITHOUT WARRANTIES OF ANY KIND, EITHER EXPRESS OR IMPLIED. THARNELL LLC DISCLAIMS ALL WARRANTIES, INCLUDING BUT NOT LIMITED TO:

• IMPLIED WARRANTIES OF MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE.

• ACCURACY, COMPLETENESS, RELIABILITY, OR TIMELINESS OF SITE CONTENT.

• UNINTERRUPTED OR ERROR-FREE OPERATION OF THE SITE.

7. Limitation of Liability

TO THE FULLEST EXTENT PERMITTED BY APPLICABLE LAW, THARNELL LLC, ITS PARTNERS, DIRECTORS, EMPLOYEES, OR AGENTS SHALL NOT BE LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL, OR PUNITIVE DAMAGES ARISING OUT OF OR IN CONNECTION WITH YOUR USE OF, OR INABILITY TO USE, THIS SITE OR ITS CONTENT.

8. Indemnification

You agree to defend, indemnify, and hold harmless Tharnell LLC, its officers, directors, partners, employees, and agents from and against any claims, liabilities, damages, losses, or expenses (including reasonable attorney fees) arising out of or related to your violation of these Terms or misuse of the Site.

9. Governing Law & Jurisdiction

These Terms shall be governed by and construed in accordance with the laws of the State of New York, United States, without regard to its conflict of law principles. Any legal suit, action, or proceeding arising out of or related to these Terms shall be instituted exclusively in the federal or state courts located in New York County, New York.

10. Modifications to Terms

We reserve the right to modify, amend, or update these Terms of Use at any time without prior notice. Any changes will become effective immediately upon posting to this page with an updated “Last Updated” date.