This Professional Provider Agreement ("Agreement") is entered into between NorthPine Tax & Accounting ("NorthPine," "we," "us," or "our") and the individual professional or professional firm registering to provide services through the NorthPine platform ("Professional," "Provider," "you," or "your").

This Agreement supplements and incorporates the NorthPine Terms of Service and Privacy Policy.

By creating a professional account, submitting professional credentials, creating a profile, responding to client requests, submitting proposals, accepting engagements, or otherwise offering services through NorthPine, you agree to be bound by this Agreement.

If you are accepting this Agreement on behalf of a firm or other business entity, you represent and warrant that you have authority to bind that entity.

1. Purpose of NorthPine

NorthPine operates an online platform that connects individuals and businesses in the United States with independent accounting professionals located in the United States.

Professionals may offer services including, where properly qualified and authorized:

  • Individual tax preparation
  • Business tax preparation
  • Tax planning
  • Bookkeeping
  • Payroll-related services
  • Sales tax services
  • General accounting
  • Accounting consulting
  • Business accounting guidance
  • Financial statement preparation
  • Compilations
  • Reviews
  • Audits
  • QuickBooks-related services
  • Other approved accounting and tax services

NorthPine provides the technology and marketplace through which clients and Professionals may find and communicate with one another.

NorthPine does not itself provide professional accounting or tax services unless expressly stated otherwise.

2. Independent Contractor Relationship

Professionals using NorthPine are independent service providers.

Nothing in this Agreement creates an:

  • Employer-employee relationship
  • Partnership
  • Joint venture
  • Agency relationship
  • Franchise
  • Fiduciary relationship between NorthPine and the Professional

The Professional determines, subject to applicable law and professional standards:

  • Whether to accept an engagement
  • How professional services will be performed
  • The scope of professional services
  • The methods used to perform professional services
  • The hours and location of work
  • The personnel assigned to an engagement
  • The professional judgment used in performing services

The Professional is solely responsible for all taxes, licenses, insurance, registrations, business expenses, and other obligations arising from operating the Professional's business.

3. USA-Based Professional Requirement

NorthPine is designed to connect clients with real accounting professionals located in the United States.

As a condition of using NorthPine as a Professional, you represent and warrant that:

  • You or your professional firm maintain a legitimate business presence in the United States.
  • The primary Professionals providing services through your NorthPine account are located in the United States.
  • You will accurately identify the individuals or firm performing services for each client.
  • You will not misrepresent offshore personnel as U.S.-based Professionals.

Unless NorthPine provides prior written approval, client tax preparation, bookkeeping, accounting, and related professional work obtained through NorthPine must be performed by personnel located in the United States.

NorthPine may request documentation to verify U.S. location.

NorthPine may suspend or terminate an account if a Professional misrepresents where services are being performed.

4. Professional Qualifications

You agree to provide only those services that you are qualified, competent, and legally authorized to perform.

You are solely responsible for maintaining all applicable:

  • Licenses
  • Registrations
  • Permits
  • Certifications
  • Professional credentials
  • Continuing education
  • Practice privileges
  • Firm registrations
  • Tax-preparer registrations
  • Other regulatory requirements

You must immediately notify NorthPine if any material license, credential, registration, or authorization:

  • Expires
  • Lapses
  • Is suspended
  • Is revoked
  • Becomes restricted
  • Is subject to disciplinary action

CPAs are responsible for complying with applicable state-board licensing and practice requirements. CPA mobility may allow certain CPAs in good standing to serve clients across state lines without obtaining a second license, but requirements vary by jurisdiction.

5. CPA License Requirements

A Professional may describe themselves as a "CPA," "Certified Public Accountant," or similar title on NorthPine only if legally permitted to use that designation.

A CPA must:

  • Maintain an active license or other legally recognized status appropriate to the services offered.
  • Comply with applicable state-board rules.
  • Comply with applicable mobility and practice-privilege requirements.
  • Maintain any required firm registration or permit.
  • Accurately disclose the state or jurisdiction in which the CPA is licensed.

NorthPine may independently verify CPA credentials using state boards of accountancy, NASBA-related resources, or third-party verification services.

Providing false or misleading CPA credentials is grounds for immediate account suspension or termination.

6. Bookkeeper Qualifications

Bookkeepers using NorthPine must accurately represent their:

  • Education
  • Training
  • Certifications
  • Experience
  • Software expertise
  • Professional affiliations
  • Services offered

A bookkeeper may not represent themselves as a CPA, an auditor, or a licensed professional unless legally authorized to use those titles.

If a NorthPine badge identifies a provider as a "Certified Bookkeeper," the Professional must hold the certification represented by that badge and maintain it in good standing.

7. Tax Return Preparation

Any Professional who prepares or substantially assists in preparing U.S. federal tax returns for compensation must maintain a valid Preparer Tax Identification Number where required by federal law.

Professionals offering tax preparation services agree to:

  • Maintain a valid PTIN when required.
  • Comply with applicable IRS rules.
  • Comply with applicable state tax-preparer registration requirements.
  • Sign tax returns when legally required.
  • Include the appropriate PTIN where required.
  • Exercise appropriate professional due diligence.
  • Avoid false, fraudulent, or misleading tax positions.

NorthPine may request verification of PTIN status.

8. Financial Statement, Compilation, Review, and Audit Services

Professionals offering financial statement preparation, compilation engagements, review engagements, or audit engagements must be legally and professionally qualified to perform those services.

Professionals are solely responsible for complying with applicable:

  • AICPA professional standards
  • State board rules
  • Peer review requirements
  • Independence requirements
  • Firm registration requirements
  • Quality management standards
  • Engagement documentation requirements

NorthPine does not determine whether a Professional is independent with respect to a particular client. That determination is solely the responsibility of the Professional.

9. Engagement Letters

Professionals are responsible for determining when an engagement letter or other written professional services agreement is appropriate or required.

NorthPine strongly encourages written engagement letters for professional services.

The engagement letter should clearly define:

  • Scope of services
  • Client responsibilities
  • Professional responsibilities
  • Fees
  • Payment terms
  • Deadlines
  • Deliverables
  • Limitations of services
  • Document retention
  • Termination rights
  • Dispute procedures

NorthPine is not a party to the Professional's engagement letter with the client unless expressly stated.

10. Professional Standards

Professionals agree to perform all services competently, professionally, ethically, timely, and in accordance with applicable standards.

Where applicable, Professionals must comply with:

  • Professional codes of conduct
  • State-board regulations
  • AICPA standards
  • IRS regulations
  • Federal and state tax laws
  • Applicable accounting and auditing standards

11. Professional Independence

Professionals are solely responsible for evaluating whether independence is required for an engagement.

A Professional must not accept or continue an engagement requiring independence if doing so would violate applicable independence standards.

This requirement is particularly important for audits, reviews, and certain attest engagements.

NorthPine does not evaluate independence on behalf of Professionals.

12. Conflicts of Interest

Professionals must evaluate potential conflicts of interest before accepting engagements.

Professionals agree to:

  • Disclose conflicts when required.
  • Obtain client consent when appropriate.
  • Decline engagements when conflicts cannot be properly addressed.
  • Protect confidential information belonging to current and former clients.

NorthPine may restrict or remove Professionals who repeatedly fail to appropriately address conflicts.

13. Client Confidentiality

Professionals must maintain the confidentiality of all client information received through NorthPine.

Professionals may not:

  • Use client information for unauthorized purposes.
  • Sell client information.
  • Disclose client financial information without authorization.
  • Use client data for unrelated marketing.
  • Share client documents with unauthorized parties.

Confidentiality obligations survive termination of this Agreement.

14. Data Security

Professionals are responsible for implementing reasonable safeguards appropriate to the sensitivity of information they receive.

Professionals should maintain appropriate administrative, technical, and physical safeguards, which may include:

  • Strong passwords
  • Multi-factor authentication
  • Encryption
  • Secure document portals
  • Access controls
  • Employee training
  • Device security
  • Secure disposal procedures
  • Incident-response procedures

Professionals must not request clients to send highly sensitive information through unsecured channels when secure alternatives are reasonably available.

Each Professional is responsible for determining which security and privacy laws apply to their practice.

15. Security Incidents

Professionals must promptly notify NorthPine if they discover a security incident involving information obtained through NorthPine that may materially affect a NorthPine client, another NorthPine user, or the NorthPine Platform.

The Professional remains responsible for:

  • Investigating the incident
  • Containing the incident
  • Complying with applicable breach-notification laws
  • Notifying clients where legally required
  • Cooperating reasonably with NorthPine

NorthPine may suspend a Professional's account while investigating a significant security incident.

16. Use of Artificial Intelligence and Automation

NorthPine's brand is built around connecting clients with real accounting Professionals located in the United States.

Professionals may not misrepresent automated systems, artificial intelligence, bots, or offshore personnel as the Professional personally serving the client.

Professionals may not upload NorthPine client confidential information into generative AI platforms or use generative AI to prepare client deliverables unless NorthPine and the client have expressly authorized such use and the Professional has determined that the use complies with all applicable confidentiality, privacy, security, and professional standards.

Professionals remain fully responsible for all work product, regardless of what software or technology they use.

Use of technology does not reduce the Professional's obligations of competence, accuracy, confidentiality, professional judgment, or due care.

17. No Undisclosed Outsourcing

Professionals may not subcontract, outsource, or delegate substantial client work obtained through NorthPine without complying with:

  • Applicable professional standards
  • Client agreements
  • Privacy requirements
  • Confidentiality requirements
  • NorthPine policies

Professionals must not send client work or confidential client data outside the United States.

Professionals must disclose permitted subcontracting when required by applicable standards or engagement terms.

18. Client Communications

Professionals are expected to communicate directly and professionally with clients.

Professionals agree to:

  • Respond to client communications within a reasonable period.
  • Clearly identify who is working on the engagement.
  • Communicate changes in scope or price.
  • Notify clients of foreseeable delays.
  • Avoid misleading claims.

Professionals may not impersonate other individuals or allow undisclosed individuals to communicate under another Professional's identity.

19. Pricing

Professionals are responsible for establishing their own professional fees unless otherwise specified by NorthPine.

Pricing must be clearly communicated, accurate, and non-deceptive.

Professionals may not advertise a low price with the intent to charge materially higher undisclosed fees after engagement begins.

Changes in scope that affect pricing should be communicated to the client before additional work is performed whenever reasonably practical.

20. NorthPine Platform Fees

NorthPine may charge Professionals:

  • Subscription fees
  • Membership fees
  • Transaction fees
  • Service fees
  • Lead fees
  • Payment processing fees
  • Other disclosed fees

Current fees will be disclosed through the Platform or applicable pricing page.

NorthPine may modify fees upon reasonable notice.

21. Off-Platform Transactions

Professionals may not use the Platform solely to identify NorthPine clients and then intentionally move transactions off the Platform for the purpose of avoiding applicable NorthPine fees.

NorthPine may establish a defined non-circumvention period after the initial connection between a client and Professional. The exact duration and scope will be specified in the Platform's applicable policies.

22. Payments

Payments may be processed through third-party payment processors.

Professionals agree to comply with:

  • Payment processor terms
  • Identity verification requirements
  • Payout requirements
  • Tax reporting requirements

NorthPine does not guarantee the timing of third-party payment processing.

Professionals are responsible for reporting and paying applicable income, sales, use, and other taxes associated with amounts they receive.

23. Refunds and Disputes

Professionals must honor refund and cancellation terms disclosed to clients.

NorthPine may establish marketplace dispute procedures. Professionals agree to cooperate reasonably with NorthPine in reviewing disputes.

NorthPine may temporarily hold or delay payments where permitted and reasonably necessary to:

  • Investigate fraud
  • Resolve payment disputes
  • Address chargebacks
  • Comply with law

24. Professional Liability Insurance

Professionals providing CPA, accounting, tax preparation, bookkeeping, audit, review, compilation, or similar professional services through NorthPine must maintain professional liability insurance appropriate to the nature and volume of their practice, where required by NorthPine or applicable law.

NorthPine may request proof of coverage and may establish minimum insurance requirements by professional category.

25. Verification and Background Review

NorthPine may conduct verification that includes:

  • Identity verification
  • CPA license verification
  • PTIN verification
  • Certification verification
  • Business verification
  • U.S. location verification

Professionals authorize NorthPine to verify submitted credentials and must promptly cooperate with reasonable verification requests.

A NorthPine "Verified" badge does not constitute a guarantee, endorsement, or warranty of future performance.

26. Reviews

Professionals may receive client ratings and reviews.

Professionals may not:

  • Purchase fake reviews.
  • Create fake client accounts.
  • Pay for positive reviews without lawful disclosure.
  • Threaten clients for negative reviews.
  • Condition refunds on removal of honest reviews where prohibited by law.

Professionals may professionally respond to reviews using Platform tools where available.

27. Prohibited Conduct

Professionals may not:

  • Misrepresent credentials.
  • Falsely claim CPA status.
  • Practice without required authorization.
  • Submit false proposals.
  • Commit tax fraud.
  • Engage in deceptive billing.
  • Steal or misuse client data.
  • Harass clients.
  • Discriminate unlawfully.
  • Circumvent Platform security.
  • Upload malware.
  • Scrape Platform data.
  • Create fake reviews.
  • Misrepresent offshore work as U.S.-based work.
  • Engage in unlawful conduct.

28. Complaints and Investigations

NorthPine may investigate complaints involving:

  • Credential misrepresentation
  • Client confidentiality
  • Fraud
  • Security issues
  • Professional misconduct
  • Billing disputes
  • Poor communication
  • Repeated missed deadlines

Professionals agree to reasonably cooperate with investigations.

NorthPine's investigation does not replace investigations conducted by state boards of accountancy, the IRS, law enforcement, or other regulators.

29. Suspension and Termination

NorthPine may suspend, restrict, or terminate a Professional account for reasons including:

  • False credentials
  • Loss of CPA license
  • Expired required credentials
  • Fraud
  • Repeated serious client complaints
  • Security violations
  • Misuse of client data
  • Unauthorized offshore outsourcing
  • Failure to pay fees
  • Violations of this Agreement
  • Conduct creating material risk to users or NorthPine

NorthPine may act immediately where necessary to protect users.

30. Effect of Termination

After termination:

  • The Professional may lose access to Platform features.
  • Existing engagements remain subject to applicable engagement agreements.
  • The Professional remains responsible for completing or properly transitioning client work as required by law and professional standards.
  • Confidentiality obligations continue.
  • Outstanding payment obligations continue.

31. Client Records

Professionals are responsible for maintaining and returning client records as required by applicable law, professional standards, and engagement agreements.

NorthPine does not assume custody responsibility for records retained independently by Professionals.

32. No Guarantee of Clients or Income

NorthPine does not guarantee:

  • Any number of leads
  • Any number of proposals
  • Any engagements
  • Any revenue level
  • Any particular ranking in search results

Professional success depends on multiple factors outside NorthPine's control.

33. NorthPine Intellectual Property

Professionals may use NorthPine trademarks and branding only as expressly permitted.

Professionals may not imply employment by NorthPine, ownership by NorthPine, or endorsement beyond the verification status actually granted.

34. Indemnification

To the extent permitted by law, the Professional agrees to indemnify and hold harmless NorthPine and its affiliates, owners, officers, employees, and agents from claims arising from:

  • Professional services provided by the Professional
  • Professional errors or omissions
  • Tax preparation errors
  • Missed deadlines
  • Misrepresentation of credentials
  • Privacy violations
  • Security incidents
  • Professional misconduct
  • Violation of law
  • Violation of this Agreement

35. Limitation of NorthPine Liability

To the maximum extent permitted by law, NorthPine is not responsible for:

  • Professional malpractice
  • Professional negligence
  • Tax penalties
  • Tax interest
  • Client losses
  • Missed filing deadlines
  • Incorrect professional advice
  • Audit results
  • Financial statement errors
  • Acts or omissions of independent Professionals

NorthPine's liability is subject to the limitation stated in the NorthPine Terms of Service.

36. Governing Law

This Agreement will be governed by the laws of [Insert State], without regard to conflict-of-law rules.

Disputes involving NorthPine will be handled according to the dispute-resolution provisions in the NorthPine Terms of Service.

37. Changes to This Agreement

NorthPine may update this Agreement. Material changes will be communicated as required by applicable law.

Continued use of the Professional Platform after changes take effect constitutes acceptance to the extent permitted by law.

38. Entire Agreement

This Agreement, together with the NorthPine Terms of Service, Privacy Policy, Payment Policy, and any incorporated Platform policies, constitutes the agreement governing the Professional's use of NorthPine.

Separate engagement agreements between Professionals and clients remain independent contracts.

39. Acceptance

By registering as a Professional, you acknowledge that:

  • You have read this Agreement.
  • You understand this Agreement.
  • You agree to comply with it.
  • The information you provide is accurate.
  • You are legally authorized to offer the services listed on your profile.

40. Contact Us

Questions regarding this Agreement may be directed to:

NorthPine Tax & Accounting Email: rkreider@northpinetax.com Phone: 814-396-2151 Mailing Address: 15 Glenn Bridge Road, Unit F, Arden, NC 28704