Purpose
This policy defines the terms under which Larson Gross provides technical accounting, tax, and advisory consultation services (“Technical Consultations”) to participating Crete Professionals Alliance Member Firms (“Member Firms”). The objective is to provide access to specialized expertise while preserving Member Firm independence and client ownership. Technical Consultations are not intended to replace the Member Firm’s internal quality control processes or engagement-level review procedures.
Scope of Services
Included Services
Subject to availability and professional standards, Technical Consultations may include:
- Federal, state, and local tax technical research
- U.S. GAAP and financial reporting interpretation
- Accounting standards implementation (e.g., revenue recognition, leases, business combinations)
- Audit and assurance technical guidance (non‑engagement specific)
- Transaction‑related technical questions and emerging issues
- All services are consultative in nature and do not constitute engagement-level review or second partner review unless separately agreed in writing.
Excluded Services
Unless separately contracted, services do not include:
- Preparation of client deliverables or workpapers
- Signing opinions, audit reports, or tax returns
- Acting as auditor of record or service provider of record
- Direct communication with Member Firm clients
- Ongoing project execution or staff augmentation
- Drafting formal memoranda intended for third-party reliance
- Providing written conclusions intended to be attached to client deliverables
- Representation before taxing authorities or regulators
Nature of Consultation
- Consultations are between Larson Gross and Member Firm and are not intended to create any client relationship between Larson Gross and Member Firm clients.
- Consultations are advisory only and based on facts provided by the Member Firm.
- Larson Gross does not verify the completeness or accuracy of facts provided.
- Independent evaluation of final conclusions, documentation, and client advice remain the sole responsibility of the Member Firm.
- Guidance may be provided verbally, in writing, or via virtual meeting.
- Written guidance is not a substitute for formal research or professional judgment by the Member Firm.
- Larson Gross may decline requests due to independence, conflicts, or capacity constraints.
Request Process
- All requests must be submitted in writing through the designated intake portal.
- Requests should include relevant facts, specific questions, and urgency.
- Large or complex matters may require a scoping discussion prior to commencement.
- Larson Gross will assign appropriate personnel based on subject matter and availability.
- Larson Gross may provide an estimated range of hours upon request but does not guarantee total hours.
Pricing & Billing
Billing Rates
- Technical Consultations are billed at standard hourly rates.
- Rates vary by personnel level and are communicated separately.
- Rates may be adjusted annually.
Billing Terms
- Time is billed in 0.25‑hour increments (minimum charges may apply).
- Invoices are issued monthly to the Member Firm.
- Payment terms: Net 30 days, unless otherwise agreed.
- Disputes must be raised within 30 days of invoice date.
- Late payments may result in suspension of services.
- Member Firms may pass costs through to clients at their discretion
Confidentiality
- Member Firms are responsible for ensuring they have appropriate client authorization to share information with Larson Gross.
- All information shared is treated as confidential.
- Information should be shared using secure transmission methods mutually agreed upon between the firms.
- Larson Gross will not contact Member Firm clients or reuse information for other purposes.
- Confidentiality obligations survive termination of access.
Independence & Responsibility
- Member Firms remain independent legal entities.
- Member Firms are responsible for evaluating independence implications before requesting consultation from Larson Gross, as Larson Gross will not perform independence evaluations on behalf of the Member Firm.
- Larson Gross does not assume engagement risk or client liability.
- Member Firms retain full responsibility for engagement acceptance, professional judgments, client communications, and regulatory compliance.
Limitations of Reliance
- Guidance is based on information provided and standards in effect at the time.
- Guidance is not intended for distribution to third parties.
- Changes in facts, law, or standards may alter conclusions.
- No assurance is provided regarding regulatory, audit, or third‑party acceptance.
- Larson Gross shall not be liable for any consequential, indirect, or special damages arising from use of the consultation.
Term & Modifications
- Access is available while the Member Firm remains in good standing.
- Larson Gross may update rates, scope, or procedures with notice.
Access may be suspended for misuse, non‑payment, or policy violations.
No Partnership or Agency
Nothing in this policy creates a partnership, joint venture, or agency relationship. Each Member Firm remains solely responsible for its employees, engagements, and professional obligations.
Dispute Resolution
- Any disputes arising under this policy shall be resolved between the firms directly.
- This policy is governed by the laws of the State of Washington.
Acknowledgement: Submission of a Technical Consultation request constitutes acceptance of this policy.
