Last Updated: August 27, 2026
Welcome to ARSCPA. These Terms and Conditions (“Terms”) govern your access to and use of www.arscpa.com (the “Website”), operated by Shikha Gupta CPA LLC, doing business as ARSCPA (“ARSCPA,” “we,” “us,” or “our”).
Please read these Terms carefully before using the Website. By accessing or using the Website, you agree to these Terms. If you do not agree with these Terms, please do not use the Website.
1. Website Information Only
The information provided on this Website is intended for general informational and educational purposes.
Information on the Website should not be considered individualized accounting, tax, legal, financial, investment, or other professional advice. Tax laws, regulations, filing requirements, and financial matters can change and may apply differently depending on your particular circumstances.
You should not take or refrain from taking action based solely on information contained on this Website without obtaining professional advice appropriate to your circumstances.
2. No Client Relationship
Your use of this Website, submission of a contact form, scheduling of a consultation, sending of an email, telephone conversation, uploading of documents, or other communication with ARSCPA does not, by itself, create a CPA-client, accountant-client, tax adviser-client, or other professional relationship.
A professional relationship is established only when ARSCPA agrees to provide services to you, generally through an engagement letter or other written agreement defining the services to be provided.
We reserve the right to decline any prospective engagement.
3. Professional Services and Engagement Letters
ARSCPA provides tax, accounting, and advisory services to individuals and businesses.
The specific nature, scope, responsibilities, fees, and terms of professional services are established through the applicable engagement letter, service agreement, or other written agreement between ARSCPA and the client.
If there is a conflict between these Website Terms and a signed engagement letter or service agreement relating to professional services, the engagement letter or service agreement will control with respect to those services.
Our responsibilities are limited to the services specifically included in the applicable engagement.
4. Client Responsibilities
Clients are responsible for providing complete, accurate, and timely information necessary for us to perform the agreed-upon services.
Unless otherwise specifically agreed in writing, ARSCPA may rely on information and documentation provided by clients without independently auditing or verifying that information.
Clients are responsible for reviewing tax returns, financial information, filings, and other documents prepared for them and for notifying us promptly of errors, omissions, or changes in relevant information.
Clients remain responsible for meeting their obligations under applicable laws, including timely payment of taxes, penalties, interest, payroll obligations, and other amounts due.
5. Tax Services
Tax information provided through this Website is general in nature and is not intended to address every situation.
Tax laws, regulations, administrative guidance, filing requirements, and interpretations may change. Although we strive to provide useful and accurate information, we do not guarantee that tax information appearing on the Website will remain current after publication.
Tax advice and tax return preparation services are based on the facts and circumstances supplied by the client and applicable law at the time the services are performed.
Any tax planning strategies discussed on the Website are general examples and may not be appropriate for every taxpayer.
6. Accounting Services
Accounting information provided through the Website is general in nature.
Unless expressly stated otherwise in a written engagement agreement, accounting services do not constitute an audit, review, attestation, or other assurance engagement.
ARSCPA may rely on financial and business information supplied by clients when providing bookkeeping, financial reporting, payroll-related, and other accounting services.
The scope and responsibilities associated with accounting services will be defined by the applicable engagement letter or service agreement.
7. Advisory Services
ARSCPA may provide advisory services relating to business, tax, financial, and other matters described on the Website.
Recommendations and guidance depend upon the information provided by the client and the particular circumstances involved. Advisory services do not guarantee any particular business, financial, or tax result.
Certain matters may require assistance from attorneys, investment advisers, insurance professionals, or other specialists. When appropriate, we may recommend that clients consult other qualified professionals.
No Legal Advice
ARSCPA is not a law firm and does not provide legal advice.
Services involving business formation, entity selection, registrations, permits, tax matters, or regulatory requirements may have legal consequences. Clients should consult qualified legal counsel when legal advice is appropriate.
8. Tax Authority and Representation Matters
Any representation or assistance involving the Internal Revenue Service, state taxing authorities, or other government agencies is undertaken only when specifically agreed upon as part of a professional engagement and when any required authorizations have been completed.
Submitting a tax notice, uploading documents, contacting ARSCPA, or discussing a tax matter does not by itself establish that ARSCPA has agreed to represent you or assumed responsibility for any filing, response, appeal, payment, or other deadline.
Unless we specifically agree in writing to assume responsibility for a deadline, you remain responsible for protecting your rights and meeting applicable deadlines.
9. Electronic Communications and Document Submission
ARSCPA uses electronic systems to communicate with clients and exchange documents.
Our systems and service providers may include:
- Drake Software for tax preparation and electronic filing
- Drake Portals (SecureFilePro) for secure client document exchange
- QuickBooks Desktop and QuickBooks Online for accounting services
- ADP for payroll-related services
- Google Workspace for business email, communications, and electronic document storage and sharing
Clients may upload documents through Drake Portals (SecureFilePro) or through Google Drive when a document-sharing location has been provided or authorized by ARSCPA.
Because ordinary email may present security risks, clients should avoid sending Social Security numbers, passwords, complete financial account numbers, tax documents, or other highly sensitive information through ordinary email when a secure document-sharing method is available.
Do not submit highly sensitive tax or financial information through general Website contact forms.
10. Third-Party Services and Websites
Our Website and professional services may use or link to third-party platforms, software, government websites, financial institutions, document-sharing systems, and other service providers.
Third-party services are governed by their own terms, privacy policies, security practices, and availability.
ARSCPA does not control and is not responsible for the availability, content, accuracy, security, or practices of third-party websites or services, except to the extent responsibility cannot legally be excluded.
11. No Guarantee of Results
ARSCPA does not guarantee any particular tax refund, tax savings, financial outcome, business result, IRS determination, audit result, or other outcome.
Results depend on individual circumstances, information supplied by clients, applicable laws and regulations, actions of governmental agencies and third parties, and other factors outside our control.
Examples, illustrations, or past results do not guarantee future outcomes.
12. Tax Refunds and Government Processing
Any estimated or anticipated tax refund is subject to acceptance, review, and processing by the Internal Revenue Service or applicable state taxing authority.
ARSCPA does not control government processing times and cannot guarantee the timing or amount of any refund.
Where an eligible client elects to use a third-party service that allows tax preparation fees to be deducted from an expected refund, that service may be subject to separate eligibility requirements, fees, terms, and conditions.
13. Website Availability and Accuracy
We make reasonable efforts to maintain useful and accurate Website information. However, we do not warrant that the Website will always be available, uninterrupted, error-free, or completely current.
Website information may contain technical, typographical, or other errors and may be changed or updated without notice.
We may modify, suspend, or discontinue any portion of the Website at any time.
14. Intellectual Property
Unless otherwise indicated, the Website and its original content, including text, graphics, logos, design elements, and other materials created by ARSCPA, are owned by or licensed to Shikha Gupta CPA LLC and are protected by applicable intellectual property laws.
You may view, download, or print Website materials for your personal, noncommercial use.
You may not reproduce, distribute, modify, republish, sell, or commercially exploit our Website content without our prior written permission, except as permitted by law.
15. Acceptable Use
You agree not to use the Website to:
- Violate any applicable law or regulation
- Attempt to gain unauthorized access to our systems or accounts
- Introduce viruses, malware, or other harmful technology
- Interfere with the operation or security of the Website
- Impersonate another person or provide intentionally false information
- Engage in fraudulent, abusive, or unlawful activity
We may restrict Website access where reasonably necessary to protect our systems, clients, users, or business.
16. Disclaimer of Warranties
To the extent permitted by applicable law, the Website and its general informational content are provided on an “as is” and “as available” basis.
ARSCPA makes no warranty that the Website will be uninterrupted, error-free, completely secure, or free from harmful components.
We make reasonable efforts to provide accurate information but do not warrant the completeness, accuracy, or continuing applicability of general information provided through the Website.
Nothing in this section limits professional obligations that ARSCPA may separately owe to a client under an engagement letter, applicable professional standards, or law.
17. Limitation of Liability
To the fullest extent permitted by applicable law, Shikha Gupta CPA LLC and its owners, employees, and representatives will not be liable for indirect, incidental, special, consequential, or punitive damages arising solely from your use of, or inability to use, the Website.
This limitation applies to the Website and general Website content and is not intended to alter rights, remedies, responsibilities, or limitations established in a separate professional engagement agreement or imposed by applicable law or professional standards.
Nothing in these Terms excludes or limits liability that cannot legally be excluded or limited.
18. Privacy
Your use of the Website is also subject to our Privacy Policy, which describes how we collect, use, disclose, and safeguard personal information.
Please review the Privacy Policy before submitting personal information through the Website.
19. Governing Law
These Terms and your use of the Website are governed by the laws of the State of Texas, without regard to its conflict-of-law principles.
To the extent permitted by applicable law, disputes relating solely to use of the Website will be subject to the jurisdiction of the appropriate state or federal courts located in Texas.
Professional service disputes may be subject to additional or different provisions contained in the applicable engagement letter or service agreement.
20. Informal Resolution of Disputes
If you have a concern regarding the Website or our services, we encourage you to contact us first so that we have an opportunity to address the matter.
Nothing in this provision limits any rights or remedies available under applicable law or an applicable professional engagement agreement.
21. Severability
If any provision of these Terms is determined to be invalid or unenforceable, that provision will be interpreted or modified to the minimum extent necessary to make it enforceable where possible.
The remaining provisions will continue in full force and effect.
22. No Waiver
Our failure to enforce any provision of these Terms does not constitute a waiver of that provision or of our right to enforce it later.
23. Changes to These Terms
We may update these Terms periodically to reflect changes in our Website, services, business practices, or legal requirements.
When we update these Terms, we will revise the “Last Updated” date at the top of this page.
Changes become effective when posted to the Website unless otherwise stated.
Your continued use of the Website after updated Terms are posted constitutes acceptance of the revised Terms.
24. Contact Us
If you have questions about these Terms and Conditions, please contact:
Shikha Gupta CPA LLC
d/b/a ARSCPA
410 W Grand Parkway S, Suite 210
Katy, Texas 77494
Website: www.arscpa.com