No CPA/client relationship is established with our firm until or unless I am formally hired to assist you in a specific matter. Consultation meetings between you and me held prior to formally hiring me and for which you pay a consultation fee are informational only and do not create a business relationship between us.

The following must be completed in order to hire me and thus create a business relationship:

  1. I must expressly agree to provide services on your behalf in a specific matter,
  2. You must review, sign, and return my services agreement, and
  3. You must pay all required advance payments.

Until I am formally hired, you should not expect that I will take any action on your behalf with respect to your matter.

I look forward to working with you!

– Michael Moss