Terms and Conditions of Use

Last updated: October 22, 2025

Welcome to https://gatewaycpa.us/ (the “Site”). These Terms and Conditions (“Terms”) govern your access to and use of the Site and the services offered by Gateway CPA P.A. (“Gateway CPA”, “we”, “us”, or “the Company”).

1. ACCEPTANCE OF THE TERMS

By accessing or using this Site, you (“User”, “you”, or “your”) agree to be legally bound by these Terms. If you do not agree with these Terms, you must not use the Site.

By providing your personal information through our forms, you confirm that:

• You have read and understood these Terms
• You have read our Privacy Policy and Cookie Policy
• You are at least 18 years of age
• You provide truthful and accurate information

2. DESCRIPTION OF SERVICES

2.1 Site Content

Gateway CPA P.A. is a licensed certified public accounting firm in Florida that offers:

• Accounting and bookkeeping services
• Tax preparation and planning
• Advisory services for international businesses
• Services for rental properties
• IRS problem resolution
• Free educational content, including our tax compliance guide

2.2 Lead Magnet – Free Guide

By completing our form, you will receive free access to our “Tax Compliance Guide.” This resource is provided solely for educational and informational purposes.

Important: The guide does not constitute personalized professional advice. For specific advice regarding your situation, you must engage our professional services or consult with a qualified CPA or tax advisor.

3. USE OF THE SITE

3.1 License to Use

We grant you a limited, non-exclusive, non-transferable, and revocable license to access and use the Site for legitimate personal and commercial purposes.

3.2 Restrictions on Use

You agree NOT to:

• Use the Site for illegal or unauthorized purposes
• Attempt to gain unauthorized access to any part of the Site
• Interfere with or disrupt the Site’s operation
• Use robots, scrapers, or automated tools without authorization
• Copy, reproduce, distribute, or create derivative works from the content without written permission
• Transmit viruses, malware, or malicious code
• Impersonate another person or entity
• Collect information from other users without their consent
• Use the Site’s content to train artificial intelligence models without express authorization

3.3 User Content

If you submit comments, suggestions, or ideas (collectively, “Contributions”), you:

• Warrant that you have the right to share such information
• Grant us a worldwide, perpetual, irrevocable, and royalty-free license to use, modify, and distribute your Contributions
• Waive any moral rights to the Contributions

4. INTELLECTUAL PROPERTY

4.1 Gateway CPA’s Rights

All content on the Site, including but not limited to:

• Text, graphics, logos, icons
• Images, photographs, videos
• Software, source code
• Site design and structure
• The tax compliance guide and other downloadable resources

Is the property of Gateway CPA P.A. or its licensors and is protected by United States and international copyright, trademark, and other intellectual property laws.

Trademarks: “Gateway CPA” and all related logos are trademarks of Gateway CPA P.A.

4.2 Use of Downloadable Content

The free tax compliance guide is for your personal or internal commercial use only. You may not:

• Resell, redistribute, or publicly share the guide
• Modify or create derivative works without authorization
• Remove copyright or trademark notices
• Claim authorship of the content

5. MARKETING COMMUNICATIONS

5.1 Consent for Communications

By providing your contact information, you explicitly consent to receive:

• The requested tax compliance guide
• Newsletters and educational content by email
• Offers and promotions for our services
• Phone calls for business purposes (if you provided your number)
• Personalized ads on third-party platforms (remarketing)

5.2 Opting Out

You may unsubscribe at any time:

• By clicking “Unsubscribe” in any email
• By contacting us at rf@gatewaycpa.us
• By calling +1 (305) 209-7434

6. DISCLAIMER

6.1 Informational Content

The content on the Site, including the free guide, is provided solely for general informational and educational purposes. It does NOT constitute:

• Personalized tax, legal, or accounting advice
• An accountant-client relationship
• A guarantee of specific results
• A recommendation to take particular actions

6.2 No Warranties

THE SITE AND ALL ITS CONTENT ARE PROVIDED “AS IS” AND “AS AVAILABLE,” WITHOUT WARRANTIES OF ANY KIND, EITHER EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO:

• Warranties of merchantability
• Fitness for a particular purpose
• Non-infringement
• Accuracy, completeness, or timeliness of the information
• Uninterrupted or error-free operation

6.3 No Accountant-Client Relationship

Downloading the free guide or submitting information through forms does NOT create an accountant-client relationship. A formal professional relationship is only established through the signing of an engagement letter or service contract.

6.4 Accuracy of Information

While we strive to provide accurate and up-to-date information:

• Tax laws change frequently
• The information may contain errors or be outdated
• The information may not apply to your specific situation
• We do not guarantee that the information is complete or current

You should always consult a qualified professional before making decisions based on the Site’s information.

7. LIMITATION OF LIABILITY

TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW:

7.1 Exclusion of Damages

GATEWAY CPA P.A., ITS DIRECTORS, EMPLOYEES, AGENTS, AND AFFILIATES SHALL NOT BE LIABLE FOR:

• Indirect, incidental, special, consequential, or punitive damages
• Loss of profits, revenue, data, or use
• Damages resulting from the use or inability to use the Site
• Damages from errors, omissions, or inaccuracies in the content
• Damages from decisions made based on the Site’s content
• Damages caused by viruses or malware

7.2 Maximum Limit

TO THE MAXIMUM EXTENT PERMITTED BY LAW, OUR TOTAL LIABILITY TO YOU FOR ANY CLAIM RELATED TO THE SITE SHALL NOT EXCEED $100 USD OR THE AMOUNT YOU PAID FOR OUR SERVICES IN THE LAST 12 MONTHS, WHICHEVER IS GREATER.

7.3 Jurisdictions Not Allowing Limitations

Some jurisdictions do not allow the exclusion or limitation of certain damages. In such jurisdictions, our liability will be limited to the maximum extent permitted by law.

8. INDEMNIFICATION

You agree to indemnify, defend, and hold harmless Gateway CPA P.A., its directors, employees, agents, and affiliates from and against any claim, liability, damage, loss, and expense (including reasonable attorneys’ fees) arising from:

• Your use of the Site
• Your violation of these Terms
• Your violation of third-party rights
• False or inaccurate information you provide
• Your use or misuse of downloadable content

9. THIRD-PARTY LINKS

The Site may contain links to third-party websites. These links are provided solely for your convenience. We do not control, endorse, or assume responsibility for:

• The content of third-party sites
• The privacy practices of third-party sites
• The terms of use of third-party sites

Accessing third-party sites is at your own risk.

10. PRIVACY AND DATA PROTECTION

Your privacy is important to us. The use of your personal information is governed by our Privacy Policy, which you should read in conjunction with these Terms.

We collect and process your data in accordance with:

• United States federal laws
• California Consumer Privacy Act (CCPA)
• General Data Protection Regulation (GDPR) when applicable
• Other applicable privacy laws

11. MODIFICATIONS

11.1 Modifications to the Terms

We reserve the right to modify these Terms at any time. Changes will take effect immediately upon posting on the Site.

Your continued use of the Site after modifications constitutes your acceptance of the new Terms.

11.2 Modifications to the Site

We may modify, suspend, or discontinue any aspect of the Site at any time without prior notice, including:

• Features and functionalities
• Available content
• Availability of the free guide

12. TERMINATION

12.1 By Gateway CPA

We may, at our sole discretion, suspend or terminate your access to the Site immediately, without prior notice, if:

• You violate these Terms
• You provide false or misleading information
• You engage in fraudulent or illegal conduct
• You abuse the Site or its resources

12.2 Effects of Termination

Upon termination:

• Your right to use the Site will cease immediately
• Sections of these Terms that by their nature should survive (including limitations of liability, indemnification, and dispute resolution) will remain in effect

13. GOVERNING LAW AND JURISDICTION

13.1 Governing Law

These Terms are governed by and construed in accordance with the laws of the State of Florida, United States, without regard to its conflict of law provisions.

13.2 Jurisdiction

You irrevocably agree to submit to the exclusive jurisdiction of the state and federal courts located in Miami-Dade County, Florida, for the resolution of any dispute arising from or related to these Terms or the use of the Site.

13.3 Waiver of Jury Trial

TO THE MAXIMUM EXTENT PERMITTED BY LAW, YOU AND GATEWAY CPA WAIVE THE RIGHT TO A JURY TRIAL.

14. DISPUTE RESOLUTION

14.1 Informal Negotiation

Before initiating any formal proceedings, the parties agree to attempt to resolve any dispute through informal negotiation for at least 30 days.

14.2 Arbitration

If informal negotiation fails, any dispute will be resolved through binding arbitration in accordance with the rules of the American Arbitration Association. The arbitration will be conducted in Miami-Dade County, Florida.

14.3 Waiver of Class Actions

YOU AGREE THAT ALL DISPUTES MUST BE RESOLVED INDIVIDUALLY AND NOT AS PART OF A CLASS OR REPRESENTATIVE ACTION.

15. GENERAL PROVISIONS

15.1 Entire Agreement

These Terms, together with our Privacy Policy and Cookie Policy, constitute the entire agreement between you and Gateway CPA P.A. regarding the use of the Site.

15.2 Severability

If any provision of these Terms is deemed invalid or unenforceable, the remaining Terms will remain in full force and effect.

15.3 No Waiver

Our failure to exercise or enforce any right or provision of these Terms will not constitute a waiver of such right or provision.

15.4 Assignment

You may not assign or transfer these Terms without our prior written consent. We may assign these Terms without restriction.

15.5 Headings

Section headings are for convenience only and do not affect the interpretation of these Terms.

15.6 Language

In case of a conflict between versions in different languages, the English version will prevail.

16. COMPLIANCE WITH PROFESSIONAL REGULATIONS

Gateway CPA P.A. is a licensed certified public accounting firm in Florida and complies with:

• Florida Board of Accountancy
• American Institute of Certified Public Accountants (AICPA)
• Florida Statutes Chapter 473
• All applicable professional regulations

Raul Ferro, CPA, is the responsible partner and holder of the professional license.

17. CONTACT INFORMATION

If you have questions about these Terms and Conditions, contact us:

Gateway CPA P.A.
8750 Northwest 36th Street Suite 430
Doral, FL 33178
Email: rf@gatewaycpa.us
Phone: +1 (305) 209-7434
EIN: 39-3359558

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By using this Site, you acknowledge that you have read, understood, and agree to be bound by these Terms and Conditions.

IMPORTANT NOTICE: These Terms contain important limitations of liability and arbitration requirements. Please read them carefully.