Terms and Conditions and Privacy Policy
Mariana Everest Capital Consultants

Last Updated and Effective: January 3, 2026

Terms and Conditions

These Terms and Conditions ("Terms") govern the provision of services by Mariana Everest Capital Consultants (the "Company," "we," "us," or "our"), a Delaware corporation, to you (the "Client" or "you"). These Terms apply to all services, including accounting, fractional CFO services, corporate services, and business strategy consulting. By engaging our services, executing an engagement letter, or otherwise accepting services, you agree to be bound by these Terms. These Terms supplement any specific engagement letter; in case of conflict, the engagement letter prevails.

1. Services. We provide professional services as described in the applicable engagement letter or statement of work. We perform services with reasonable care and skill, consistent with industry standards. We do not guarantee specific outcomes.

2. Client Responsibilities. You provide timely, accurate, and complete information, documents, and access necessary for us to perform services. You remain responsible for your business decisions, financial records, tax filings, and compliance with laws.

3. Fees and Payment. Fees base on time, complexity, and expenses. We bill hourly, fixed, or retainer as agreed. Payment is due within 30 days. Late payments accrue interest at 1.5% per month. We may suspend services for non-payment.

4. Independent Contractor Status. We act as an independent contractor, not your employee, partner, or agent. We bear no fiduciary duty except as required by professional standards.

5. Confidentiality. We treat your information as confidential and do not disclose it except:

• With your consent;

• To service providers under confidentiality obligations;

• As required by law; or

• To comply with professional obligations.

We comply with Internal Revenue Code Section 7216. We do not disclose or use tax return information without your explicit consent, except as permitted by law.

6. Data Security and Electronic Communications. We use reasonable measures to protect data, including cloud storage and third-party providers. You consent to electronic transmission of information, acknowledging inherent risks.

7. Intellectual Property. Pre-existing methodologies, templates, and tools remain our property. Deliverables created for you are licensed for your internal use.

8. Limitation of Authority. We have no authority to bind you, sign documents, or make decisions without your approval.

9. Termination. Either party may terminate with 30 days' notice or immediately for breach. You pay for services rendered upon termination.

10. Limitation of Liability. To the maximum extent permitted by law, our liability is limited to the fees paid for the affected service. We are not liable for indirect, consequential, or punitive damages.

11. Indemnification. You indemnify us against claims arising from your provided information or misuse of services.

12. Disclaimers.

• Tax Advice (Circular 230 Compliance) — Any U.S. federal tax advice in communications (including attachments) is not intended or written for avoiding penalties under the Internal Revenue Code or promoting any transaction. Consult qualified tax professionals for specific advice.

• Investment Advice — We are not a registered investment adviser or broker-dealer under SEC or FINRA. Our services do not constitute regulated investment advice.

• Legal Advice — Our services are not legal advice. Consult attorneys for legal matters.

We comply with applicable U.S. Treasury, IRS, SEC, FINRA, and state laws in New York, New Jersey, Connecticut, and Delaware.

13. Governing Law and Dispute Resolution. Delaware law governs these Terms, without regard to conflicts of law. Disputes resolve exclusively in Delaware courts.

14. Miscellaneous. These Terms constitute the entire agreement. We may amend them with notice.

Last Updated: January 3, 2026

Privacy Policy

We value your privacy and protect your personal information. This Privacy Policy explains how we collect, use, disclose, and safeguard information in providing accounting, fractional CFO, corporate services, and business strategy consulting.

Information We Collect. We collect:

• Personal identifiers → Name, address, email, phone, Social Security/tax ID, date of birth.

• Financial information → Income, assets, liabilities, transactions, tax returns, account statements.

• Other data → From forms, communications, transactions, or third parties (e.g., custodians, brokers).

How We Use Your Information. We use it to:

• Provide and improve services;

• Process transactions;

• Comply with legal/regulatory obligations;

• Communicate with you.

Information Sharing. We do not sell personal information. We share only:

• With service providers (e.g., software vendors, subcontractors) under confidentiality;

• With your consent;

• As required by law (e.g., subpoenas, IRS audits);

• With affiliates for services.

Tax Return Information — We comply with IRC Section 7216 and Treasury regulations. We do not disclose or use tax return information without consent, except as permitted (e.g., quality review, legal requirements). We share with third parties only as necessary and permitted, including for compliance with U.S. Treasury, IRS, SEC, FINRA, and state laws in NY, NJ, CT, DE.

Data Security. We use physical, electronic, and procedural safeguards to protect information. Access limits to need-to-know personnel are compliant with IRS data security and business continuity plans.

Your Rights. You may access, correct, or request deletion of information, subject to legal obligations. Contact us for requests.

Changes to This Policy. We notify you of material changes.

Contact Us. For questions: info@marianaeverest.com or 646-290-6039.

We maintain strict confidentiality, consistent with professional standards and applicable laws.