Terms of engagement

## Acceptance By browsing this site or commissioning an engagement, you agree to these terms. If you are accepting on behalf of a company, you confirm you have authority to bind that company. ## Services described Pages describing engagements, rates, and processes are informational. A binding scope is set only in a written engagement letter or confirmed email quotation referencing these terms. ## Intellectual property Exception memos, checklists, and other deliverables prepared for you may be used internally for your audit preparation. You may share them with your external auditors. You may not resell our memos or reuse our templates for third-party clients without written consent. Site content, branding, and copy remain the property of CodeNexusAI. ## Client responsibilities You remain responsible for the accuracy of source extracts, for judgments about accounting treatment, and for communications with your external auditors. Our work does not constitute an audit, review, or other assurance opinion under professional standards. ## Liability To the fullest extent permitted by law, CodeNexusAI’s aggregate liability arising from an engagement is limited to the fees paid for that engagement. We are not liable for indirect or consequential losses, including delayed audit opinions issued by third parties. Nothing in these terms limits liability for fraud or other liability that cannot be limited under applicable law. ## Confidentiality Both parties will protect non-public financial data shared for an engagement and limit access to people who need it to perform or receive the work. ## Governing law These terms are governed by the laws of Taiwan (Republic of China). Courts in Kaohsiung shall have jurisdiction over disputes arising from website use or engagements, without prejudice to mandatory consumer protections where they apply. ## Changes We may update these terms by posting a revised version on this page. Continued use of the site after posting constitutes acceptance of the revised terms for website use. Active engagement letters are amended only in writing. ## Contact Questions about these terms: hello@codenexusai.digital or +8867561220130.