About Us & Important Notice

A & C Christofi Ltd (“ACC CY”, “we”, “us”) is an ICPAC-regulated accounting, audit, tax and corporate services firm based in Limassol, Cyprus (Company Reg. HE 233717). This website, client portal, tax calculators, newsletters and all related digital services (together the “Platform”) are provided for marketing, informational and booking purposes only.

Using the Platform does not make you our client and does not create any professional duty or liability on our part. A formal client relationship is created only after AML/KYC clearance and a signed Engagement Letter.

1. Acceptance of These Terms

1. 1.1 By accessing or using any part of the Platform you agree to be legally bound by:
   • these Terms & Conditions
   • Privacy Policy
   • Cookie Policy
   • Cancellation & Refund Policy
   • Legal Disclaimer
   • all other policies and notices posted on the Platform (as updated from time to time).
2. 1.2 If you are using the Platform on behalf of a company or other entity, you warrant that you have full authority to bind that entity.
3. 1.3 Continued use after any update constitutes acceptance of the new version.
4. 1.4 We may terminate or restrict your access at any time without notice if we believe you have breached these Terms.
5. 1.5 Regulated Status & Ethical Standards: A & C Christofi Ltd is regulated by the Institute of Certified Public Accountants of Cyprus (“ICPAC”) and adheres to the IFAC Code of Ethics, including independence, confidentiality and professional behaviour requirements. Nothing on the Platform modifies, reduces or supersedes our statutory and regulatory obligations.

2. Definitions

• “Client” – a person or entity that has signed an Engagement Letter with us.
• “Content” – all text, images, calculators, newsletters, blog posts, templates, videos, downloadable files and other material on the Platform.
• “Engagement Letter” – the formal written agreement governing Professional Services.
• “Platform” – www.acccyp.com, all sub-domains, client portal, tax calculators, booking system, newsletter system and any mobile apps.
• “Professional Services” – regulated accounting, audit, tax, corporate and advisory services.
• “User” or “you” – any visitor, registered user or person accessing the Platform.

3. Eligibility & Representations

1. 3.1 You represent and warrant (on every visit) that:
   1. you are at least 18 years old and have full legal capacity.
   2. you are not barred or restricted from receiving services under Cyprus, EU, UK or U.S. sanctions.
   3. you are not a direct competitor accessing the Platform primarily to copy our pricing, methodologies or client lists.
   4. all information you provide is true, accurate and complete.
2. 3.2 We may immediately suspend or terminate access if any representation is or becomes untrue.
3. 3.3 International Users: If you access the Platform from outside Cyprus, you do so on your own initiative and are responsible for compliance with local laws. We do not represent that the Content or Platform is appropriate or available in all jurisdictions.

4. Limited Licence to Use the Platform

1. 4.1 We grant you a limited, revocable, non-exclusive, non-transferable, non-sublicensable licence to view and use the Platform for your own personal or internal business purposes.
2. 4.2 This licence automatically terminates if you breach these Terms.
3. 4.3 You may not (and may not permit others to):
   • copy, modify or create derivative works
   • sell, rent, lease, distribute or commercially exploit any part of the Platform
   • reverse-engineer, decompile or attempt to extract source code
   • remove or alter any copyright or trademark notices
   • use automated tools (scrapers, bots, spiders, AI training models) to collect or harvest data
4. 4.4 Any unauthorised use immediately terminates the licence and may result in legal action.

5. Account Registration & Security

1. 5.1 Some features (client portal, saved calculations, appointment booking, payments) require registration.
2. 5.2 You must provide accurate, current and complete information and keep it updated.
3. 5.3 You are entirely responsible for:
   • maintaining the confidentiality of your password
   • all activities that occur under your account
   • immediately notifying us of any unauthorised use
4. 5.4 We may suspend or delete accounts that appear compromised or are used in breach of these Terms.
5. 5.5 Dormant accounts may be deleted after 24 months of inactivity.

6. No Professional Relationship Without Engagement Letter

1. 6.1 Simply contacting us, uploading documents, using calculators, paying a retainer or booking a call does not create an accountant-client relationship or any duty of care.
2. 6.2 A professional relationship arises only when all of the following are completed:
   1. successful AML/KYC and conflict-of-interest checks
   2. written scope and fee agreement
   3. Engagement Letter signed by both parties
   4. our written confirmation of acceptance
3. 6.3 Until then we may decline to act (or stop acting) at any time without liability.
4. 6.4 All Professional Services are governed exclusively by the Engagement Letter and ICPAC rules – these Terms do not apply to Professional Services.

6.5 Pre-Engagement Documents

Any documents you upload before signing an Engagement Letter (including financial statements, tax returns or identification documents) are reviewed only for the purpose of preliminary assessment and do not create any duty to advise, store, update or act upon such documents. We may delete pre-engagement materials at any time.

7. Content Is General Information Only – No Professional Advice

1. 7.1 All Content on the Platform (including tax penalty calculators, tax tables, blog articles, newsletters, templates, checklists and “Why Cyprus” guides) is provided for general informational and educational purposes only.
2. 7.2 It is not professional advice and must never be relied upon as such.
3. 7.3 Calculations and tools produce estimates only based on the data you enter and publicly available rates – they are not official, binding or guaranteed accurate.
4. 7.4 Tax laws, penalties and deadlines change frequently and without notice. We accept no liability for loss caused by outdated information.
5. 7.5 You remain solely responsible for verifying information and obtaining formal written advice before filing returns, making decisions or taking (or not taking) any action.
6. 7.6 To the maximum extent permitted by law, we exclude all liability for any loss or damage arising from reliance on Platform Content.
7. 7.7 Forward-looking statements (e.g. tax planning scenarios) are opinions only and not guarantees of future outcomes.

7.8 AI-Assisted Content

Some newsletters, summaries, calculators or explanations may involve limited use of AI-assisted tools for drafting support. All content is reviewed by qualified professionals, but AI-assisted output may contain errors, omissions or outdated interpretations. You must not rely on any such content without obtaining formal written advice from us.

7.9 User Input Accuracy

Any estimates or outputs generated by calculators or tools depend entirely on the accuracy and completeness of the data you enter. We accept no liability for errors resulting from incorrect, incomplete or inconsistent input provided by you.

8. Forward-Looking Statements Safe Harbour

1. 8.1 Certain Content (especially newsletters, blog posts, tax alerts and “Why Cyprus” guides) may contain forward-looking statements about tax legislation, economic conditions, penalty trends or structuring scenarios.
2. 8.2 These statements are opinions based on current law and market practice as of the publication date. They are not guarantees of future results.
3. 8.3 We expressly disclaim liability for any loss arising from actions taken in reliance on forward-looking statements.

9. Fees, Pricing & Payment Terms

1. 9.1 All prices shown on the Platform (consultation fees, fixed packages, retainers) are in Euro (€) and exclusive of VAT unless stated otherwise.
2. 9.2 Payments are processed securely via Stripe. By paying, you authorise Stripe to charge the selected amount.
3. 9.3 Late payments on invoices issued after a signed Engagement Letter shall bear statutory interest at European Central Bank base rate + 8 %..
4. 9.4 All fees paid for consultations, retainers or services are non-refundable except as expressly set out in our Cancellation & Refund Policy.
5. 9.5 We may change prices at any time; changes do not affect bookings that have already been paid.

9.6 Chargebacks & Fraud Prevention

By making a payment through Stripe you agree:

1. not to initiate a chargeback for services already delivered or sessions attended;
2. to provide accurate billing information; and
3. that ACC CY may temporarily suspend bookings or Platform access where fraudulent or suspicious payment activity is detected.

10. Cancellation, Termination & Refund Policy

1. 10.1 Free resources, newsletters and general use of the Platform can be stopped at any time with no cost.
2. 10.2 Paid consultations or packages:
   • Cancellation more than 48 hours before the scheduled time → full refund or credit
   • Less than 48 hours → 50 % refund or credit
   • No-show or less than 2 hours notice → no refund
3. 10.3 Once an Engagement Letter is signed, cancellation and refund terms are governed exclusively by that Engagement Letter, not these Terms.
4. 10.4 We reserve the right to cancel any booking and issue a full refund if we are unable to provide the service (e.g., conflict of interest discovered).

11. Intellectual Property Rights & Anti-AI-Training Clause

1. 11.1 All Content, logos, calculators, templates, methodologies, audit programmes, checklists and branding are the exclusive property of ACC CY or its licensors and are protected by Cyprus and international copyright, trademark and other laws.
2. 11.2 You are granted only the limited licence described in Section 4. No further rights are transferred.
3. 11.3 You may not (and may not allow any third party or AI system to):
   • copy, reproduce, modify or create derivative works
   • use Content to train or fine-tune any artificial intelligence, machine-learning or large-language model
   • scrape, crawl or systematically download any part of the Platform
   • remove or alter copyright or trademark notices
4. 11.4 Any breach of this Section 11 may result in immediate termination of access and legal action for damages and injunctive relief.
5. 11.5 Any downloadable templates, tools, checklists or calculators provided on the Platform are licensed to you for personal or internal business use only and may not be redistributed, incorporated into commercial products, offered as part of consultancy services, or republished on any platform.
6. 11.6 You must not use any automated tool, scraper, crawler, bot, LLM, data-harvesting tool or similar technology to access, extract, index, store, reproduce or analyse any part of the Platform.
7. 11.7 We deploy technical measures to detect and block such activity and may take legal action (including DMCA takedowns, injunctions and IP claims) for any breach.

12. Prohibited Conduct

You must not (nor assist others to):

• impersonate any person or entity or misrepresent affiliation with ACC CY
• upload viruses, malware or any harmful code
• attempt to gain unauthorised access to systems, accounts or data
• interfere with the Platform’s functionality or performance
• harass, threaten or defame ACC CY or its staff
• use the Platform for illegal, fraudulent or unauthorised purposes
• collect personal data of other users
• violate any applicable law or regulation

12.2 We may suspend or terminate access immediately upon any breach of this section.

13. Privacy & Cookies

1. 13.1 Your personal data is processed in strict compliance with EU GDPR UK GDPR and Cyprus Data Protection Law.
2. 13.2 Full details are in our Privacy Policy and Cookie Policy (both accessible in the footer).
3. 13.3 By using the Platform you consent to such processing and you warrant that all data you provide is accurate.

14. Third-Party Links, Tools & Services

1. 14.1 The Platform contains links to external websites (e.g., Cyprus Tax Department, Registrar of Companies, Stripe, TaxDome client portal).
2. 14.2 We are not responsible for the content, availability or privacy practices of third-party sites or services.
3. 14.3 Stripe is our payment processor – your card data is never stored on our servers.
4. 14.4 Use of any third-party tool or service is at your own risk.
5. 14.5 Client Portal Sub-Processor: Our client portal is operated through TaxDome, a third-party platform. Your use of the client portal is subject to TaxDome’s own terms and privacy practices. ACC CY is not responsible for the security, availability or accuracy of TaxDome systems.

15. Security & Vulnerability Reporting

1. 15.1 We implement reasonable technical and organisational measures to protect the Platform and the data processed through it.
2. 15.2 However, no internet-based system can be guaranteed to be 100 % secure. You use the Platform at your own risk.
3. 15.3 If you discover a potential security vulnerability, you must report it immediately and exclusively to security@acccyp.com and follow our Vulnerability Disclosure Policy. Unauthorised testing, exploitation or public disclosure is strictly prohibited and may lead to legal action.
4. 15.4 NIS2 Compliance Statement: ACC CY implements administrative, technical and organisational measures aligned with the risk-management requirements of the EU NIS2 Directive, applicable to accounting and professional-services firms. These measures include access controls, encryption of data in transit and at rest, supplier-security vetting, incident detection, and business continuity procedures.

16. Limitation of Liability

1. 16.1 To the fullest extent permitted by Cyprus law, ACC CY shall not be liable (whether in contract, tort, negligence, strict liability or otherwise) for any indirect, incidental, consequential, special, punitive or exemplary damages, including loss of profits, revenue, data, goodwill or business opportunities, arising from your use of the Platform.
2. 16.2 Our total aggregate liability in connection with the Platform (excluding Professional Services governed by an Engagement Letter) shall not exceed €250,000 (two hundred and fifty thousand euro).
3. 16.3 Nothing in these Terms excludes or limits liability for death or personal injury caused by gross negligence, fraud, or any liability that cannot lawfully be excluded.

17. Indemnification

1. 17.1 You agree to indemnify, defend and hold harmless ACC CY, its directors, officers, employees and agents from and against all claims, actions, demands, losses, damages, costs and expenses (including reasonable legal fees) arising out of or in connection with:
   1. your breach of these Terms;
   2. your violation of any law or third-party rights;
   3. any information or materials you submit or transmit via the Platform.
2. 17.2 We reserve the right to assume exclusive defence and control of any matter subject to indemnification, in which case you will cooperate fully with us.

18. Force Majeure

1. 18.1 ACC CY shall not be liable for any delay or failure to perform its obligations under these Terms if such delay or failure results from events beyond its reasonable control, including but not limited to acts of God, war, terrorism, pandemic, cyber-attack, power or telecommunications failure, strike, or regulatory or governmental action.
2. 18.2 Performance shall be suspended for the duration of the force majeure event and extended for an equivalent period.
3. 18.3 Force majeure expressly includes failures or unavailability of cloud providers, DNS providers, SaaS systems, third-party APIs, payment processors, email infrastructure, DDoS events and zero-day vulnerabilities.

19. Termination & Suspension

1. 19.1 We may, at our sole discretion and without prior notice, suspend or permanently terminate your access to the Platform if:
   1. you breach these Terms;
   2. we are required to do so by law or regulatory authority;
   3. we cease offering the Platform or any part of it.
2. 19.2 Upon termination, your licence to use the Platform ends immediately and you must cease all use and destroy any downloaded materials.
3. 19.3 Termination does not affect accrued rights, indemnities or payment obligations.

20. Governing Law

20.1 These Terms and any dispute or claim arising out of or in connection with them (including non-contractual disputes) shall be governed by and construed in accordance with the laws of the Republic of Cyprus.

21. Exclusive Jurisdiction & Dispute Resolution

1. 21.1 Subject to clause 21.2, the courts of Limassol, Cyprus shall have exclusive jurisdiction over any dispute arising from these Terms.
2. 21.2 Before commencing legal proceedings, both parties shall attempt in good faith to resolve the dispute through negotiation for a period of at least thirty (30) calendar days.
3. 21.3 This clause does not affect any mandatory consumer rights you may have under applicable law.

22. Amendments to These Terms

1. 22.1 We may revise these Terms at any time by posting the updated version on the Platform.
2. 22.2 Material changes will be notified by a prominent notice on the website and, where we hold your email address, by direct email at least 14 days before the change takes effect.
3. 22.3 Your continued use of the Platform after the effective date of any change constitutes your acceptance of the revised Terms.
4. 22.4 The current version is always available at www.acccyp.com/terms-and-conditions.

23. Severability & No Waiver

1. 23.1 If any provision of these Terms is held by a court of competent jurisdiction to be invalid, illegal or unenforceable, that provision shall be severed or modified to the minimum extent necessary, and the remaining provisions shall continue in full force and effect.
2. 23.2 No failure or delay by ACC CY in exercising any right or remedy shall operate as a waiver, nor shall any single or partial exercise preclude any further exercise of that or any other right.

24. Assignment

1. 24.1 You may not assign, transfer or subcontract any of your rights or obligations under these Terms without our prior written consent.
2. 24.2 We may freely assign or transfer these Terms (including in connection with a merger, acquisition or sale of assets) without your consent.

25. Entire Agreement & Contact

1. 25.1 These Terms, together with the Privacy Policy, Cookie Policy, Cancellation & Refund Policy and Legal Disclaimer, constitute the entire agreement between you and ACC CY regarding your use of the Platform and supersede all prior agreements or understandings.
2. 25.2 Any questions, complaints or notices regarding these Terms should be sent to:
   
   A & C Christofi Ltd
   37 Nicou & Despinas Pattichi Avenue
   Evi Court, 3rd Floor, Offices 302–303
   CY-3071 Limassol, Cyprus
   Email: info@acccyp.com
   Telephone: +357 25 332 177
3. 25.3 For data-protection matters, contact our Data Protection Officer at dataprotection@acccyp.com.

26. Electronic Signatures & Communications

1. 26.1 You agree that electronic signatures, click-accept agreements, digital approvals or confirmations provided through the Platform constitute valid and binding signatures equal to handwritten signatures for all purposes permitted by applicable law.
2. 26.2 All notices and communications may be delivered electronically unless mandatory law requires otherwise.

END OF TERMS & CONDITIONS