Terms & Conditions

Jewell Moore Chartered Accountants & Business Advisors

Last updated: June 2026

This document confirms our understanding of the terms and objectives of our engagement and the nature and limitations of the services we will provide.

Purpose, Scope and Output of the Engagement

Jewell Moore will provide professional services at your request. We will provide the Services to you in accordance with the relevant professional and ethical standards. The details of the services provided in this agreement are detailed herein.

Unless otherwise stated herein, the Services covered by this engagement do not include audit or review services; therefore, no assurance will be provided. Unless agreed with you, the Services will not include specific identification of fraud or other illegal acts. If we do identify such acts or omissions, we will inform you. Before doing so, we will notify you as soon as practicable that we have identified any instances of fraud or illegal acts / omissions.

Unanticipated Services

Only the services which are listed in the attached schedules are included within the scope of our instructions. If there is additional work that you wish us to carry out which is not listed in the schedule, any additional work will be quoted to you before the commencement of said additional work. Once the scope of the additional work is agreed upon, we will issue an additional or updated letter of engagement via our online proposal system, and will ask you to sign the new agreement before we commence the new work.

Furthermore, the Client agrees that if an unanticipated need arises (such as an audit, an amended tax return or a personal financial statement required as part of a loan agreement), this additional work will be performed only after arriving at a mutually agreed-upon price and a Change of Service Request is accepted with a digital signature.

Period of Engagement

This engagement commences on the proposal commencement date and is valid until it is ended by mutual agreement or superseded by a newer engagement. We will not deal with earlier periods unless you specifically ask us to do so and we agree. You or we may agree to vary or terminate this agreement at any time without penalty. Notice of variation or termination must be given in writing.

Who May Instruct Us

You confirm that you, and any other person you nominate in writing from time to time (provided we have acknowledged such nomination), are authorised to give us instructions and information on behalf of all persons we are acting for and to receive our advice and documents on their behalf.

If we are acting for a business, and we receive conflicting advice, information or instructions from different persons, we may refer the matter to the board of directors, partners or proprietors (as applicable) and act only as requested by them.

You and Your Spouse/Partner

We will advise you and your spouse/partner on the basis that you are a family unit with shared interests. We may deal with either of you and may discuss with either of you the affairs of the other. If you wish to change these arrangements, please let us know.

Communication

You must advise of any changes to your contact details. We may send any communications to the last contact details you have provided. Unless you instruct us otherwise we may, where appropriate, communicate with you and with third parties via email or by other electronic means. The recipient is responsible for virus checking emails and any attachments. There is a risk of non-receipt, delayed receipt, inadvertent misdirection or interception by third parties in any form of communication, whether electronic, postal or otherwise. We are not responsible for any such matters beyond our control.

Electronic Signatures

Where possible we will endeavour to provide you with soft copies of documents for your signature using FuseSign. Such copies are provided subject to the FuseSign Terms of Service. Full details are available at the FuseSign website: www.fusesign.com.

You agree to sign your documents electronically, where practical to do so, and hereby authorise us to accept your digital signature on any documents electronically signed and returned to Jewell Moore.

Storage of Personal Information

By agreeing to this engagement and accepting these services you acknowledge and agree that your personal information may be stored overseas.

While every effort is made to use providers with Australian-based servers, even those providers have backups based in other countries and your information may be included.

Client Responsibilities and Warranties

In conducting this engagement, information acquired by us in the course of the engagement is subject to strict confidentiality requirements. That information will not be disclosed by us to other parties except as required to provide the Services; as allowed for by law; or with your express written consent.

The Client is responsible for the reliability, accuracy and completeness of the accounting records, particulars and information provided and disclosure of all material and relevant information. Clients are also responsible for providing us with such materials and relevant information in a timely manner so that we may provide our Services to you in a timely manner. Clients are required to arrange for reasonable access by us to relevant individuals and documents, and shall be responsible for both the completeness and accuracy of the information supplied to us. Any advice given to the Client is only an opinion which is based on our knowledge of the Client's particular circumstances and is informed by the information, materials, account records and particulars provided to us by the Client.

You agree that we are entitled to rely on the accuracy and completeness of any information you provide us under this agreement and in order to provide our services to you. Jewell Moore accepts no liability or responsibility for any loss, damage, claim or expense that you may suffer as a result of you providing us with inaccurate, incomplete, incorrect, out of date or untimely accounting records, particulars or information, and you waive and release us from any and all such liability.

You agree to pay Jewell Moore the Fees in accordance with the Billing Schedule set out in this agreement.

You warrant that you have not relied on any representations or warranties made by Jewell Moore in respect of the Services which have not been expressly set out in this agreement.

Your Disclosure and Record Keeping Obligations

You are required by law to keep full and accurate records relating to your tax affairs.

It is your obligation to provide us with all information that you reasonably expect will be necessary to allow us to perform work specified under this engagement within a timely manner or as requested. This includes providing accurate and complete responses to questions asked of you by us within 10 working days. Inaccurate, incomplete or late information could have a material effect on our services and/or our conclusions and may result in additional fees.

You are also required to advise us on a timely basis if there are any changes to your circumstances that may be relevant to the performance of our services. Specifically, if any subsequent event results in the information you provided to us being inaccurate, incomplete or misleading, then you are obliged to advise us as soon as possible. We take no responsibility to the extent that our advice is inaccurate, incomplete or misleading because it is based on inaccurate, incomplete or misleading information being provided to us.

By accepting the terms in this Agreement, you will be taken to have agreed that the performance of our services is dependent on the performance of your obligations relating to disclosure and record keeping.

The Taxation Administration Act 1953 contains specific provisions that may provide you with "safe harbours" from administrative penalties for incorrect or late lodgement of returns if, amongst other things, you give us "all relevant taxation information" in a timely manner. Accordingly, it is to your advantage that all relevant information is disclosed to us as any failure by you to provide this information may affect your ability to rely on the "safe harbour" provisions and will be taken into account in determining the extent to which we have discharged our obligations to you.

You are also required to advise us if you become aware of any conflict of interest or potential conflict of interest. Generally, a conflict of interest is any event which may result in us becoming unable to remain objective in the performance of our services to you. Some examples of events which could give rise to a conflict of interest or potential conflict of interest during this engagement are changes to your business circumstances, events affecting your family (e.g. death and/or marriage breakdown) or a legal action commencing against you.

In relation to your financial records, you will specifically be responsible for:

• Transaction entries into your business computer records
• Coding all deposits and payments in accordance with the agreed Chart of Accounts
• Reconciling the Bank Accounts on a monthly basis
• Obtaining and retaining sufficient records to substantiate claims made for income tax deductions
• Retaining copies of all financial records for a period of 7 years
• Providing to us all financial information requested within 10 working days of our request

Please note that if you do not provide us your financial information properly reconciled and in the format requested by us, any up-front or fixed estimates we have provided to you will not be applicable and the cost of our services will be higher.

Your Rights and Obligations Under the Taxation Laws

You have certain rights under the taxation laws, including the right to seek a private ruling from the Australian Taxation Office (ATO) or to appeal or object against a decision made by the Commissioner. As relevant, we will provide further information to you concerning your rights under the Australian taxation laws while we provide our service to you. You also have certain obligations under the Australian taxation laws, such as the obligation to keep proper records and the obligation to lodge returns by the due date.

Our Obligation to Comply with the Law

We have a duty to act in your best interests. However, the duty to act in your best interests is subject to an overriding obligation to comply with the law even if that may require us to act in a manner that may be contrary to your interests. For example, we could not lodge an Income Tax Return for you that we knew to be false in a material respect.

We also have an obligation to ensure that we manage conflicts of interest as they arise. In this regard, we have arrangements in place to ensure that we manage potential or actual conflicts of interest. The effective operations of these arrangements depend, in part, on you complying with your obligation to disclose any potential conflicts of interest to us (as mentioned previously).

Our advice and/or services will be based on Australian Taxation Laws in force at the date of the provision of the advice and/or services. It is your responsibility to seek updated advice if you intend to rely on our advice at a later stage. We note that Australian Taxation Laws are often subject to frequent change and our advice will not be updated unless specifically requested by you at the time of the change in law or announced change in law.

Our services are provided in accordance with the Tax Agent Services Act 2009 (Cth) (TASA) and the Tax Agent Services (Code of Professional Conduct) (Code), as amended by the Tax Agent Services (Code of Professional Conduct) Determination 2023. We are registered with the Tax Practitioners Board (TPB) and our conduct is governed by the Code at all times. Our obligations under the Code include acting with honesty and integrity, acting lawfully in the best interests of our clients, and not engaging in conduct that is misleading, deceptive or dishonest.

Professional Indemnity Insurance: We confirm that we hold professional indemnity insurance that meets the requirements prescribed by the TPB. We will notify you promptly if our insurance coverage ceases or if any material change arises that may affect the adequacy of our coverage.

Proactive Disclosure: Under the Code, we are obliged to advise you of any matter that could reasonably be expected to influence your decision to engage us as your tax agent. This includes any TPB investigation or disciplinary proceeding commenced against us, any conditions imposed on our registration, and any other circumstance that may impair our ability to provide services to you. We will notify you in writing as soon as practicable if any such matter arises during the course of this engagement.

Right to Seek a Second Opinion: You have the right to seek a second professional opinion on any advice or service we provide to you. We will not act in any way that prevents or discourages you from exercising this right.

To the extent that any of the terms in this Agreement are or become invalid, unenforceable or illegal, the remainder shall survive unaffected.

This Agreement shall be governed and constituted by the law of Queensland. Each party irrevocably and unconditionally submits to the exclusive jurisdiction of the Courts of Queensland for determining any disputes or proceedings arising out of or in connection with this Agreement.

Investment and Financial Advisory Advice

We will not provide you with investment or financial advice regulated under the Corporations Act 2001 (Cth) unless we have expressly agreed to do so in writing, specifying an applicable Australian Financial Services Licence number.

Monthly Fees

The monthly fees will cover standard selected monthly compliance services detailed in your monthly fee agreement. This may include: BAS returns, Monthly Activity Statements, Payroll, Bookkeeping, SGC lodgements, TPAR lodgements, STP lodgements and annual reconciliations.

The services selected by you will be detailed in your monthly fee agreement. Any services not specified in the agreement will be charged at our standard ad hoc rate for the service.

The monthly fee agreement covers services actually rendered during the period of the agreement or able to be rendered during the period.

Limitation of Third Party Rights

Our advice and information is for your sole use, and we accept no responsibility to any third party, unless we have expressly agreed in the engagement letter that a specified third party may rely on our work.

Director's Indemnity

In the event that the entity invoiced by us for our services is unable to discharge its liabilities to us, then the entity's Directors or Trustees agree to personally indemnify us for any such liability.

Involvement of Others

Jewell Moore operates as Jewell Moore Pty Ltd (ABN 18 698 287 142), Jewell Moore Assurance Pty Ltd (ABN 70 654 856 827), and Jewell Moore International LLC (A Delaware Limited Liability Company – File Number: 10237843). Staff from all 3 member firms may be involved with your work.

Jewell Moore operates, in Australia, under Tax Agent Registration Number 2636 5173. These terms and conditions apply to services provided under this registration.

Self-Managed Superannuation Fund information is shared with the fund auditor and their associates.

Statutory audit information is shared with Jewell Moore Assurance Pty Ltd and its associates.

Information is shared with legal service providers for the incorporation of a corporate entity or settlement of a trust and in certain cases where amendments are required.

Information is shared with your financial planner, lawyer, or other representative as required by you. In such cases we may from time to time provide these service providers with information or instructions to assist them with providing services to you.

This may include but is not limited to services such as:

• Auditing of accounts (including Self-Managed Super Funds)
• Financial Planning & Dealing with Financial Institutions
• Home Loan, Business Loan & Personal Loan Services
• Investment and Insurance Services

Acceptance of our services in conjunction with this engagement document indicates your acceptance of the use of outsourced services as described above. Where the outsourced service requires the disclosure of personal information to an overseas recipient, a consequence of your consent is that we, your accountants, will be required to take reasonable steps to ensure that Australian Privacy Principles are complied with by the overseas recipients of the Personal Information.

Where, as part of this engagement, the services of an external consultant or expert are required, an estimated cost and timeframe and involvement will be provided to you for your approval.

Jewell Moore also uses a number of software and support service providers and shares such personal information with them as is required. This is done in accordance with our privacy policy. This includes:

• Xero (servers located in Australia, United States, and New Zealand) — cloud-based accounting software for financial record keeping, reporting, and business management
• QuickBooks Online (servers located in the United States) — cloud-based accounting software for financial record keeping, reporting, and business management
• MYOB (servers located in Australia) — cloud-based accounting and business management software for financial record keeping, payroll, and reporting
• FYIDocs (servers located in Australia) — document management and workflow solutions for the preparation and storage of financial statements and tax returns
• Syft (servers located in Australia) — data analytics and reporting tools for financial analysis and business insights
• OneDrive (servers located in Australia and global Microsoft data centres) — document and file storage and sharing
• Fuseworks (servers located in Australia) — practice management software for workflow management, time tracking and client communications
• ATOSmartdocs (servers located in Australia) — secure communication with the Australian Taxation Office and automated document processing
• BGL (servers located in Australia) — specialised software for SMSF administration, company secretarial and investment portfolio management
• Dext, formerly Receipt Bank (servers located in Australia and United Kingdom) — automated data extraction and processing from receipts, invoices and financial documents
• KeyPay (servers located in Australia) — cloud-based payroll processing, employee self-service and workforce management solutions
• Draftworx (servers located in Australia) — financial report and working paper preparation software.
• Other third parties from time to time as separately notified to you

To perform the services, we may provide these third parties with access to your data to the extent this is required to perform the services.

Your data will be stored in servers physically located in Australia (unless otherwise specified) and in accordance with the security practices of the third party service provider and our Privacy Policy.

There is the ability for you to act as the Subscriber for Xero Business Edition subscriptions and to "invite" us into that subscription as an "invited user", rather than having us act as the Subscriber. If we are the Subscriber for your Xero Business Edition, we will always give you full access to your Xero subscription, including if the business relationship between us terminates or if there is a dispute between us. If you transfer your business to a new accountant, you will need to provide us with the name and email address of your chosen new Xero Subscriber for us to transfer your Xero subscription. We are bound by the Xero Partner Code of Conduct.

Jewell Moore has taken all available measures to ensure the security and privacy of your data is protected and follows the notifiable data breaches scheme as outlined in the Privacy Act 1988.

Limitation of Liability

Our liability is limited by a scheme approved under Professional Standards Legislation. Further information on the scheme is available from the Professional Standards Councils' website: https://www.psc.gov.au/.

Conflicts of Interest

We will inform you if we become aware of any conflict of interest in our relationship with you (including between the various persons this engagement letter covers) or in our relationship with you and another client. Where conflicts are identified which cannot be managed in a way that protects your interests then we will be unable to provide further services to some or all of the persons to whom this engagement applies. If this arises, we will inform you promptly.

We may act for other clients whose interests are not the same as or are adverse to yours, subject to the obligations of conflicts of interest and confidentiality referred to above.

Interpretation

If any provision of the engagement letter or these terms is void, that provision will be severed and the remainder will continue to apply. If there is any conflict between the engagement letter and these terms, these terms prevail.

Disputes and Complaints

If you have any concerns about our costs or services, please speak to the person responsible for this engagement, who is identified in our engagement letter. To resolve your concerns we have policies and procedures in place to deal appropriately with complaints and will use best endeavours to resolve a complaint or dispute to the mutual satisfaction of the parties involved. We may require you to detail your complaint in writing to allow us to fully investigate any concerns that you raise.

Where your complaint concerns a tax agent service or BAS agent service that we have provided, you also have the right to make a complaint to the Tax Practitioners Board in accordance with their complaints process: https://www.tpb.gov.au/complaints.

Register of Tax Agents and BAS Agents

The Tax Practitioners Board (TPB) maintains a register with details of registered, suspended and deregistered tax and BAS agents. This register is available to the public to search at https://www.tpb.gov.au/public-register.

We are obliged to advise clients of certain events which may influence your decision to engage us as your tax agent.

There are no current issues about which we are obliged to advise you.

We are also obliged to advise you whether there are any conditions attached to our registration.

There are no current conditions attached to our registration.

Your Rights Under Taxation Laws (Including the Tax Agent Services Act and the Code of Professional Conduct)

Please refer to the fact sheet published by the Tax Practitioners Board (TPB) summarising your obligations to the ATO, and your tax practitioner's obligations to you, the TPB and ATO.

A copy of the fact sheet is available at: TPB Client Information Factsheet (PDF).

Termination of this Engagement

Subject to any statutory provisions that apply to the Services, and unless otherwise outlined in this Terms document, either party may terminate this engagement at any time by giving 28 days written notice to the other. Either party may terminate this engagement immediately if the other commits any material or persistent breach of its obligations under this agreement (which, in the case of a breach capable of remedy, has not been remedied within 7 days of discovery by the party in breach), or if the other becomes insolvent.

In addition, we may terminate this engagement on reasonable notice if any of the following circumstances occur:

• you fail to pay our accounts on time
• you fail to provide us with requested information
• you fail to provide us with adequate instructions
• your instructions involve acting contrary to the interests of another client
• a conflict of interest has arisen or it is not appropriate for us to continue to act on your behalf
• we are no longer able to provide all or part of the Services to you because of applicable auditor independence rules or legislation without ceasing to be independent in relation to an audit client
• for any other reasonable and just cause

In addition to our other rights, upon termination you will be required to pay our charges for work done, and for any expenses incurred up to the date of termination together with our reasonable costs and expenses incurred in connection with the early termination of this engagement.

Termination of this engagement is without prejudice to any rights that may have accrued before termination. The Terms and Conditions of this agreement which expressly or by implication are intended to survive its termination or expiry will survive and continue to bind the parties.

Force Majeure

Neither party will be liable to the other for any delay or failure to fulfil their obligations under this agreement if that delay and/or failure arises from causes beyond their control, including but not limited to fire, floods, acts of God, acts or regulations of any government or supranational authority, war, riot, terrorist activities, strikes, lockouts and industrial disputes.

Electronic Communications

You agree that we will communicate with each other by electronic means such as email, SMS etc. We and you each recognise that email and the internet are inherently insecure and that emails and data can become corrupted, are not always delivered promptly (or at all) and that other methods of communication may be appropriate. In addition, the internet is prone to viruses. We and you each recognise these hazards and so each of us will be responsible for protecting our own systems and interests and neither of you nor we will be responsible to the other on any basis for any loss or damage in any way arising from the use of electronic communication.

Billing

Services may be billed on a fixed rate or hourly billing rate, as indicated herein. Where we cannot provide a fixed rate quote, we will quote an hourly rate in cases of project work where it is difficult to define the scope of the service required. In the case where you have been quoted an estimate based on an hourly rate, Jewell Moore will inform the Client of the amount of time used before we issue the final bill and collect payment. Our professional fees will be based on our regular billing rates, plus direct out-of-pocket expenses and applicable GST, and are due when rendered. Fees for additional services will be established separately.

Invoicing and Payment

We will submit our bill(s) as indicated herein. If an extension of our services is requested, we will discuss our fee arrangements at that time. Plan implementation as well as plan monitoring and updating, if needed, are separate engagements. If you choose one of these additional services, a separate engagement letter will be provided. These services will be billed separately.

We reserve the right to suspend our services or to withdraw from this engagement in the event that any of our invoices are deemed delinquent. In the event that any collection action is required to collect unpaid balances due to us, you agree to reimburse us for our costs of collection, including lawyers' fees.

Financial Reporting Standards

Where we prepare financial statements on your behalf, management (being you as our client) remains solely responsible for the preparation and fair presentation of those financial statements in accordance with the applicable Australian Accounting Standards (AASB) issued by the Australian Accounting Standards Board, and any other applicable legislative or regulatory requirements. Our role is to assist in the preparation of financial statements based on information provided by you; we do not assume, and are not responsible for, management's responsibilities in relation to those financial statements.

Where we are engaged to compile financial information, that engagement is conducted in accordance with APES 315 Compilation of Financial Information issued by the Accounting Professional and Ethical Standards Board (APESB). Compiled financial information does not constitute an audit or review engagement, and accordingly no assurance of any kind is expressed on the compiled information.

Where we prepare financial statements for a self-managed superannuation fund (SMSF), those statements will be prepared in accordance with the Superannuation Industry (Supervision) Act 1993 (Cth) (SIS Act) and applicable accounting standards, including AASB 1056 Superannuation Entities where relevant. Trustee responsibilities under the SIS Act remain with the trustee(s) at all times.

Where assurance or review services are expressly agreed in writing, those services will be conducted in accordance with the applicable Australian Auditing Standards (ASA) or Standards on Review Engagements (ASRE) issued by the Auditing and Assurance Standards Board (AUASB). No assurance is provided on any engagement unless it is expressly stated in a separate written engagement letter.

Privacy Act

We may collect Personal Information about your representatives, your clients and others when we provide services to you. If we do, you agree to work with us to ensure that we both meet the obligations that we each may have under the Privacy Act 1988 (Cth) (as amended) (Privacy Act). The obligations may include notifying the relevant person to whom the personal information relates who we are and how we propose to use their personal information. Where you have collected personal information, you confirm that you have collected the personal information in accordance with the Privacy Act, that you are entitled to provide this personal information to us and that we may use and disclose the personal information for the purpose(s) we provide our services to you. We will handle personal information in accordance with the Privacy Act.

Our compliance with the Privacy Act includes compliance with the thirteen Australian Privacy Principles (APPs). In particular: APP 1 requires us to manage personal information in an open and transparent way, including by maintaining a Privacy Policy which is available on request; APP 3 requires us to collect personal information only by lawful and fair means and only to the extent reasonably necessary for our services; APP 5 requires us to take reasonable steps to notify you of the purposes for which we collect your personal information; and APP 8 requires us to take reasonable steps to ensure that any overseas recipient of your personal information does not breach the APPs in relation to that information.

By accepting this engagement, you expressly consent under APP 8.2(b) to the disclosure of your personal information to the overseas recipients identified in this document (including the third-party service providers listed above). You acknowledge that by providing this express consent, we may not in all circumstances be required to ensure that those overseas recipients comply with the APPs in relation to your personal information, and that you may not be able to seek redress under the Privacy Act against those overseas recipients.

Where the provision of services under this engagement requires us to collect sensitive information (as defined in the Privacy Act, which may include details of financial circumstances, legal proceedings, or family matters), we will only collect such information with your consent or where otherwise permitted by law. We will use sensitive information only for the purposes for which it was collected or a directly related purpose.

You have the right under APPs 12 and 13 to request access to, or correction of, personal information we hold about you. Requests should be made in writing to our Privacy Officer. We will respond within a reasonable time and in accordance with the Privacy Act. We may charge a reasonable fee for providing access to personal information.

We will retain your personal information for a minimum period of 7 years from the conclusion of this engagement, or such longer period as may be required by applicable law (including the AML/CTF Act). Following the expiry of the required retention period, we will take reasonable steps to destroy or permanently de-identify your personal information.

Anti-Money Laundering and Counter-Terrorism Financing (AML/CTF)

From 1 July 2026, Jewell Moore is a reporting entity under the Anti-Money Laundering and Counter-Terrorism Financing Act 2006 (Cth) (AML/CTF Act), as amended by the Anti-Money Laundering and Counter-Terrorism Financing Amendment Act 2024 (Cth). The services we provide to you may constitute designated services under the AML/CTF Act, including the preparation and lodgement of tax returns and activity statements, the formation or management of companies and trusts, and the provision of business advisory services. We are required to comply with the AML/CTF Act in connection with those services, and by accepting this engagement you agree to cooperate with us to meet those obligations.

AML/CTF Program: We maintain an AML/CTF Program as required by the AML/CTF Act. By accepting this engagement, you acknowledge that the provision of our designated services is conditional on our ability to comply with that Program and to complete our risk-based assessment of this engagement to our satisfaction.

Customer Due Diligence (CDD) and Identity Verification: Before we commence designated services, and on an ongoing basis as required, we must conduct customer due diligence (CDD) and verify your identity and, where applicable, the identity of beneficial owners and controllers of any entity you represent. You agree to provide us with any identity verification documentation we reasonably request, including but not limited to copies of photo identification, proof of address, and entity formation documents. If we are unable to complete CDD to our satisfaction, we are required by law to decline or suspend the provision of designated services, and may terminate this engagement in accordance with the Termination clause above, without incurring liability to you as a result.

Beneficial Ownership Disclosure: For corporate entities, trusts, partnerships and other non-individual clients, you must disclose to us the identity of all beneficial owners — that is, each natural person who ultimately owns or controls 25% or more of the entity, or who otherwise exercises effective control over the entity. You agree to promptly notify us in writing of any change to beneficial ownership or control structure during the course of this engagement.

Politically Exposed Persons (PEPs): You must notify us if you are, or become, a Politically Exposed Person (PEP) — that is, an individual who holds or has held a prominent public position or function in Australia or overseas, or a close family member or associate of such a person. Enhanced due diligence requirements apply where a PEP is involved in an engagement, and we may request additional information or documentation as a result.

Ongoing Monitoring: We are required to monitor our business relationship with you on an ongoing basis. You agree to promptly notify us of any material changes to your circumstances, ownership or control structure, or the nature or purpose of the services you require, so that we may reassess our risk-based assessment as required by the AML/CTF Act.

Suspicious Matter Reporting and Tipping-Off Prohibition: We are required by the AML/CTF Act to submit Suspicious Matter Reports (SMRs) to AUSTRAC where we form a suspicion that a matter may relate to money laundering, terrorism financing, or other specified criminal activity. We are prohibited by law from disclosing to you, or to any other person, that an SMR has been, or may be, submitted, or from disclosing any information that would reveal the existence of such a report (the "tipping-off prohibition"). Accordingly, where we are prevented by law from giving you a reason for declining, delaying, suspending, or terminating a service, you acknowledge that we are not in breach of this engagement by reason of that non-disclosure, and no liability shall attach to us as a result.

AML/CTF Record Keeping: We are required to retain AML/CTF records for a minimum period of 7 years. This obligation applies in addition to, and does not limit, any other record-keeping obligations under applicable law.

Confirmation of Terms

By accepting the terms of our Client Contract, you consent to the appointment of Jewell Moore (Tax Agent Registration Number 7099 4007) as your Tax Agent, and, from 1 July 2026 (or from the date of the written notice of transfer referred to in the Involvement of Others section above), Jewell Moore Pty Ltd (Tax Agent Registration Number 2636 5173) as your Tax Agent. Appointing us as your tax agent provides us with authority to prepare and lodge Australian Taxation Office documents and forms on your behalf, where appropriate and at our discretion. This authority extends to whichever of the above registrations is providing services to you at any given time.

Please review and digitally sign this letter below to indicate that it is in accordance with your understanding of the arrangements. This letter will be effective for future years unless we advise you of any change.