Electronic Records &
Signatures Consent.

This Consent describes how Daniel Stinson CPA PLLC uses electronic records and electronic signatures, and asks for your agreement to receive and sign documents electronically under the federal Electronic Signatures in Global and National Commerce Act (the "ESIGN Act") and applicable North Carolina law.

1. Your consent to electronic records and signatures

By using the client portal to receive, review, or sign documents — such as engagement letters, IRS Form 8879 e-file authorizations, organizers, invoices, and tax documents — you agree that those documents may be provided to you electronically and that your electronic signature is legally binding to the same extent as a handwritten signature on paper.

2. Scope of this consent

This consent applies to records and disclosures related to your engagement with the firm and your use of the portal. Certain records may, by law, still require paper or a separate process; in those cases we will tell you.

3. Hardware and software you'll need

To access and retain electronic records, you'll need:

• A current web browser with cookies and JavaScript enabled.
• A reliable internet connection.
• A valid email account that you check regularly.
• Software able to view PDF files (e.g., a built-in browser viewer or a free PDF reader).
• A device with the ability to download, print, or otherwise save records you wish to keep.

If our system requirements change in a way that creates a material risk you cannot access or retain records, we will notify you and give you the chance to withdraw consent without charge for that step.

4. Keeping copies

You may download and save or print any document we provide electronically. Signed documents and your filing history remain available in the portal, and you can export your data at any time.

5. Requesting paper copies

You may ask for a paper copy of any record we have provided electronically. We do not charge a fee for a reasonable number of paper copies. To request one, email daniel.stinson@danielstinsoncpa.com.

6. Your right to withdraw consent

You may withdraw your consent to receive records and sign electronically at any time, at no cost, by contacting us using the details below. Withdrawal applies going forward only and does not affect the validity of records or signatures completed before withdrawal. Withdrawing consent may delay or change how we deliver documents and may, in some cases, affect our ability to provide certain services electronically.

7. Keeping your contact information current

It is your responsibility to keep us informed of any change to your email address or other contact information so we can deliver records to you. You can update your details in the portal or by emailing us.

8. Validity of electronic signatures

You agree that an electronic signature, an electronic check-box acceptance, or a typed name submitted through the portal constitutes your signature and demonstrates your intent to sign and be bound by the related document.

9. Contact

Questions about electronic records or signatures, or to request paper copies or withdraw consent, email daniel.stinson@danielstinsoncpa.com or write to Daniel Stinson CPA PLLC, Charlotte, North Carolina.