KRIEGER BOOKS — CLIENT TERMS OF SERVICE AND END-USER LICENSE AGREEMENT

Effective Date: November 1, 2026
Replaces: the Client Terms of Service dated July 14, 2026

These Terms of Service and End-User License Agreement ("Terms") govern the relationship between Krieger Books LLC ("Krieger Books," "we," "us," or "our"), a Colorado limited liability company, and the client identified below ("Client," "you," or "your"). They cover both our bookkeeping services and your use of the Krieger Books client platform at login.krieger-books.com (the "Platform"). By signing these Terms, creating a Platform account, or engaging our services, you agree to be bound by them.

These Terms apply together with any engagement letter or written estimate we issue for a specific service. If a signed engagement letter conflicts with these Terms, the engagement letter controls for that engagement.

1. Services

Krieger Books provides monthly bookkeeping for online storefronts, delivered through the Platform. Depending on your plan (Section 3), services may include:

• Connecting to your Etsy shop and recording your sales, fees, refunds, and payouts;
• Recording and categorizing transactions from the bank and credit card statements you send us;
• Reconciling your Etsy payouts and bank accounts;
• Preparing journal entries, a chart of accounts, and financial reports (for example, profit and loss, balance sheet, and sales reports);
• Financial forecasting and KPI tracking (revenue, fees, profit); and
• On the Plus plan, an annual tax estimate calculator (Section 4).

The Platform is your set of books. We keep your books in our own software, not in QuickBooks or another third-party accounting system. You do not need a QuickBooks subscription.

What our role is. We record, organize, categorize, and present the financial information you provide or authorize us to access. We do not alter or fabricate the underlying figures in your source records, and we do not independently verify them. Your books are only as accurate and complete as the information you give us.

What our role is not. Our services are not an audit, review, or compilation under attestation standards, and they are not assurance services. We do not express an opinion on your financial statements. Unless we sign a separate engagement letter for tax preparation, we do not prepare or file tax returns. Nothing in our services is legal, tax, or investment advice. Jackson Krieger is not a licensed Certified Public Accountant (CPA), and Krieger Books is not a CPA firm.

2. How We Deliver the Service: Software, Automation, and AI

The Platform uses automated tools to help us code transactions. These include rules, your past categorizations, statistical models, and, where enabled, artificial intelligence services from third-party providers (currently Anthropic's Claude models). When AI is used, portions of your transaction data, such as statement descriptions and amounts, may be sent to that provider for processing under its commercial data-use terms. See our Privacy Policy.

Automated and AI tools only suggest how a transaction should be categorized. They do not calculate the figures in your reports; those come from the ledger itself. A person at Krieger Books reviews the work before it reaches you, and Krieger Books remains fully responsible for the bookkeeping services we deliver. Using these tools does not reduce our obligations to you.

If you object to AI-assisted processing of your data, tell us before signing. We will discuss whether we can turn it off for your account.

3. Plans

We currently offer two plans. Pricing for each is set in your engagement letter or written estimate.

• Basic: the direct Etsy connection, monthly bank statement reconciliation, monthly financial statements, financial forecasting, KPI tracking, and email support.
• Plus: everything in Basic, plus the annual tax estimate calculator (Section 4) and priority responses to questions.

You may change plans by written request. A change takes effect at the start of the next billing period unless we agree otherwise. If you move from Plus to Basic, you lose access to the tax estimate calculator.

4. Tax Estimate Calculator (Plus Plan) — Important Disclaimer

The Plus plan includes a tax estimate calculator (the "Calculator"). It projects estimated federal income tax, self-employment tax, and related figures from your year-to-date books and from the household information you or we enter (for example, filing status, other income, spouse withholding, state, estimated payments made, and prior-year tax figures).

PLEASE READ THIS SECTION CAREFULLY. BY USING THE PLUS PLAN, YOU AGREE THAT:

(a) It is a planning tool only. The Calculator is an estimate for budgeting and planning. It is not a tax return, tax preparation, or tax advice, and it is not a substitute for the advice of a licensed CPA, enrolled agent, or tax attorney.

(b) It may be wrong. The Calculator relies on simplifying assumptions, on tax rates and thresholds we load for each tax year (which may be out of date, incomplete, or entered incorrectly), on your books as they stand at the time (which may not yet include unposted or late transactions), and on household information that may be incomplete or inaccurate. It does not account for every deduction, credit, income type, state or local tax, or individual circumstance. Your actual tax liability may be materially higher or lower than any figure the Calculator shows.

(c) We are not responsible for its numbers. Krieger Books and Jackson Krieger make no representation or warranty that any figure produced by the Calculator is accurate, complete, or suitable for any purpose, and are not liable for any taxes, penalties, interest, underpayment or overpayment, missed or incorrect estimated payments, or any other loss or cost arising from your use of, or reliance on, the Calculator. This applies whether the error comes from the software, the tax data we load, your books, or the information entered.

(d) You remain responsible for your taxes. You are solely responsible for determining, filing, and paying your taxes, including quarterly estimated payments. You should confirm any figure with a qualified tax professional before relying on it.

This Section 4 survives termination of these Terms and applies in addition to Sections 10 and 11.

5. Your Responsibilities

You agree to:

• Send us complete and accurate business bank and credit card statements each month, along with any other records we reasonably request (receipts, invoices, loan documents, and similar records);
• Connect your Etsy shop to the Platform and keep that connection active. You may disconnect it at any time, but while it is disconnected we cannot record your Etsy activity;
• Tell us promptly about new or closed bank accounts, other sales channels, changes to your business structure, or anything else that affects your books;
• Review the reports we deliver and tell us promptly about any errors, omissions, or discrepancies;
• Keep ultimate responsibility for your business's financial records, management decisions, tax filings, and regulatory filings.

We are not responsible for consequences of incomplete, inaccurate, or late information that you provide.

6. Platform License and Acceptable Use

License. While these Terms are in effect and your account is in good standing, we grant you a limited, non-exclusive, non-transferable, non-sublicensable, revocable license to access and use the Platform through a web browser, solely to view and manage your own business's books. All rights not expressly granted are reserved.

Your account. You are responsible for keeping your login credentials confidential and for all activity under your account. Do not share your password. You may give access to people in your business only through accounts we set up for them. Tell us immediately at [email protected] if you suspect unauthorized access.

You agree not to:

• Copy, modify, or create derivative works of the Platform;
• Reverse engineer, decompile, or attempt to discover the Platform's source code, except to the extent the law expressly permits this despite this restriction;
• Attempt to access another client's data, or probe, scan, or test the Platform's security without our written permission;
• Interfere with or overload the Platform, or use bots, scrapers, or automated tools against it;
• Resell, rent, or provide the Platform to third parties; or
• Use the Platform for any unlawful purpose.

Availability. We work to keep the Platform available, but we do not guarantee that it will be uninterrupted, error-free, or available at any particular time. We may perform maintenance, and we may change, add, or remove features. If we remove a feature that is central to your plan, we will tell you and adjust your fees or let you end the engagement.

Etsy. The Etsy connection uses Etsy's API under a read-only authorization: we can read your shop, listing, and transaction data, but we cannot change your shop, listings, balances, or payouts. You may revoke that access at any time from the Platform or your Etsy account settings. The term "Etsy" is a trademark of Etsy, Inc. This application uses the Etsy API but is not endorsed or certified by Etsy, Inc. Your use of Etsy remains governed by Etsy's own terms.

7. Fees and Payment

Fees are set out in your engagement letter or written estimate. Unless stated otherwise:

• Fees are billed weekly and are due within fifteen (15) days of invoice.
• Late amounts may accrue interest at 1.5% per month or the maximum rate permitted by law, whichever is less.
• We may suspend services and Platform access for accounts more than thirty (30) days past due.
• Work outside your plan's scope will be billed at $50 per hour, quoted before the work begins where practical.

Referral credit. If a business you refer becomes a client, we will credit one month of your service fee for each such referral, while our referral program is open. We may pause or end the program at any time, prospectively. Credits have no cash value.

8. Term and Termination

These Terms take effect on the earlier of the date you sign them or the date you first use our services, and continue until terminated. Either party may terminate with thirty (30) days' written notice. We may terminate immediately if you fail to pay fees when due, provide materially false information, breach Section 6, or ask us to do something that would violate the law or professional standards.

On termination you remain responsible for fees for services performed through the termination date, and your Platform license ends. At your request, made within sixty (60) days of termination, we will provide an export of your reports and ledger in a standard format (for example, spreadsheet or PDF) so you can move your books elsewhere. After that we will retain or delete your data as described in our Privacy Policy. Your business data is yours at all times.

9. Confidentiality

We treat your financial and business information as confidential and will not disclose it except: (a) to service providers who help us deliver our services, under confidentiality obligations (see our Privacy Policy); (b) as required by law, regulation, subpoena, or professional standards; or (c) with your consent. This obligation survives termination.

If we separately agree to prepare tax returns for you, our use and disclosure of your tax return information is further restricted by Internal Revenue Code §7216, and we will obtain any required consents separately. The Calculator described in Section 4 is not tax return preparation.

10. Data Security and Privacy

Our Privacy Policy, available at https://krieger-books.com/privacy, describes how we collect, use, and protect your information. It is incorporated into these Terms. We maintain an information security program consistent with the FTC Safeguards Rule applicable to financial institutions.

11. Intellectual Property

We retain all rights in the Platform and in our methods, templates, software, automation, rules, models, prompts, and work processes, including improvements we make while serving you. You retain all rights to your business data and financial records. Once you have paid the associated fees, the deliverables we prepare for you (reports, reconciliations, financial statements, and exports) are yours to use for your business purposes. You grant us a license to use your data only as needed to provide the services and as described in our Privacy Policy.

12. Disclaimers

Except as expressly stated in these Terms, the services and the Platform are provided "as is" and "as available," without warranties of any kind, express or implied, including implied warranties of merchantability, fitness for a particular purpose, and non-infringement. We do not warrant that your books will meet the requirements of any particular lender, investor, marketplace, or regulator, that our services will detect fraud, defalcation, or illegal acts, or that any forecast, KPI, or tax estimate will prove accurate.

13. Limitation of Liability

To the maximum extent permitted by law, our total liability arising out of or related to the services, the Platform, or these Terms, whether in contract, tort, or otherwise, shall not exceed the fees you paid to Krieger Books during the twelve (12) months before the claim. Neither party is liable for indirect, incidental, consequential, special, or punitive damages, including lost profits. As stated in Section 4, we are not liable for taxes, penalties, or interest arising from the Calculator.

Nothing in this section limits liability that cannot be limited under applicable law or professional standards.

14. Indemnification

You agree to indemnify and hold harmless Krieger Books and its owner from claims, losses, and expenses (including reasonable attorneys' fees) arising from: (a) materially inaccurate or incomplete information you provided; (b) your use of deliverables, forecasts, or Calculator figures for purposes outside the agreed scope, including in tax filings or estimated payments; (c) your breach of Section 6; or (d) your violation of law.

15. Dispute Resolution and Governing Law

These Terms are governed by the laws of the State of Colorado, without regard to conflict-of-law rules. The parties will first try in good faith to resolve any dispute informally. Any dispute that is not resolved informally shall be decided in the state courts located in Douglas County, Colorado (or, where federal jurisdiction applies, the federal courts located in Colorado), and each party consents to that venue.

16. General

Independent contractor. Krieger Books is an independent contractor, not your employee, partner, or fiduciary, except where professional standards impose such a duty.
Assignment. Neither party may assign these Terms without the other's written consent, except that we may assign them in connection with a sale of our practice.
Amendments. We may update the version of these Terms posted on our website. Updates apply to you only once you accept them in writing or renew your engagement.
Severability. If any provision is unenforceable, the rest remains in effect.
Entire agreement. These Terms, your engagement letter, and our Privacy Policy are the entire agreement between the parties about the services and the Platform.
Notices. Notices must be in writing and sent to the email addresses on file for each party.

Acceptance

Client

Business name: _________________________
Plan: ☐ Basic ☐ Plus
Signature: _________________________
Name / Title: _________________________
Date: _________________________

By selecting the Plus plan, Client acknowledges that it has read and agrees to Section 4 (Tax Estimate Calculator). Initials: ______

Krieger Books LLC

Signature: _________________________
Name: Jackson Krieger, Owner
Date: _________________________