Effective Date: August 4, 2026

By accessing or using this website, loucloningercpa.com ("Website"), you agree to be bound by these Terms and Conditions. If you do not agree with these terms, please do not use this Website.

This Website is owned and operated by Lou Cloninger, CPA ("we," "our," or "us"). The information provided on this Website is for general informational purposes only and should not be considered accounting, tax, legal, or financial advice.

Your use of this Website, including submitting a contact form, sending an email, or requesting information, does not establish a CPA-client relationship.

A professional relationship is formed only after both parties have agreed to an engagement and any required engagement documentation has been completed.

While we strive to provide accurate and current information, tax laws and regulations change frequently. We make no representations or warranties regarding the accuracy, completeness, or timeliness of the information on this Website.

You should not rely solely on information provided on this Website when making tax, accounting, financial, or legal decisions.

Any examples, case studies, tax-saving strategies, or discussions of outcomes are provided for illustrative purposes only. We do not guarantee that any particular result will be achieved.

You agree not to:

• Use the Website for any unlawful purpose.
• Attempt to gain unauthorized access to the Website or its systems.
• Introduce viruses, malware, or other harmful code.
• Interfere with the operation or security of the Website.

All content on this Website, including text, graphics, logos, images, and other materials, is the property of Lou Cloninger, CPA unless otherwise noted and is protected by applicable intellectual property laws.

You may view, download, or print content for personal, non-commercial use only. No content may be reproduced, distributed, or modified without prior written permission.

This Website may contain links to third-party websites. These links are provided for convenience only. We do not control or endorse third-party websites and are not responsible for their content, policies, or practices.

To the fullest extent permitted by law, Lou Cloninger, CPA shall not be liable for any direct, indirect, incidental, consequential, special, or punitive damages arising out of or related to your use of this Website or reliance on any information contained herein.

This Website is provided on an "as is" and "as available" basis. We make no warranties, express or implied, regarding the Website's operation, availability, accuracy, reliability, or fitness for a particular purpose.

You agree to indemnify and hold harmless Lou Cloninger, CPA from any claims, damages, liabilities, costs, or expenses arising from your use of the Website or violation of these Terms and Conditions.

These Terms and Conditions shall be governed by and construed in accordance with the laws of the State of North Carolina, without regard to conflict of law principles.

We reserve the right to modify these Terms and Conditions at any time. Changes will become effective upon posting to this Website. Continued use of the Website constitutes acceptance of the revised terms.

If you have questions regarding these Terms and Conditions, please contact:

Lou Cloninger, CPA
828-900-1528
lou.cloninger.cpa@gmail.com