Code of Ethics & Professional Conduct
CSI Accounting & Payroll operates under documented internal standards for ethical conduct, client confidentiality, communication, billing transparency, and secure handling of financial data. Our team members are expected to follow these operational standards in every client engagement:
Accuracy & Due Diligence
- We follow IRS Circular 230 standards for ethical tax representation and due diligence.
- Financial reports, payroll filings, and tax-related work are reviewed according to internal quality control procedures before final delivery.
- If we identify an error in previously completed work, we communicate the issue promptly and work with the client toward correction.
- We do not knowingly file false, misleading, incomplete, or fraudulent tax documents.
Confidentiality Commitment
- Client financial information is treated as confidential and shared only with authorized personnel or approved third parties necessary for service delivery.
- Access to sensitive data is restricted based on employee responsibilities.
- We do not sell client financial information or use it for unrelated marketing purposes.
Ethical Business Practices
- We do not quote artificially low prices to secure engagements and later add undisclosed mandatory fees.
- We do not recommend services clients do not reasonably need.
- We do not compensate employees based on aggressive upselling quotas.
- We disclose material scope limitations before beginning work whenever possible.
Professional Standards Followed
CSI Accounting & Payroll follows:
- IRS Circular 230 standards.
- IRS Publication 4557 data security best practices.
- Internal confidentiality and secure data handling procedures.
- Ethical communication and billing standards.
Licensing & Insurance Transparency
CSI Accounting & Payroll believes clients should be able to verify the credentials and protections behind the professionals handling their financial information.
Licensing Information
- All CSI Accounting & Payroll Enrolled Agents are federally licensed by the Internal Revenue Service and authorized to represent taxpayers in all 50 states for federal tax matters.
- Sam is a licensed Certified Public Accountant (CPA) in the State of Minnesota.
How Clients Can Verify Licensing
Clients may verify:
- Enrolled Agent credentials directly through the IRS directory or IRS credential verification resources.
- Minnesota CPA licensure through the Minnesota Board of Accountancy.
Insurance Coverage
CSI Accounting & Payroll maintains multiple forms of business and professional insurance coverage, including:
- Professional Liability (Errors & Omissions). Coverage for claims arising from errors, omissions, or negligent acts in accounting, payroll, bookkeeping, and related advisory services.
- Cyber Liability & Data Privacy Coverage. Coverage related to data breaches, cyber extortion, ransomware events, regulatory defense, and business interruption from cyber incidents.
- General Liability Coverage. Coverage for third-party bodily injury, property damage, and personal injury claims.
- Commercial Umbrella Coverage. Additional liability protection above primary policy limits.
- Employee Dishonesty / Fidelity-Type Protection. Coverage protecting against losses caused by dishonest employee acts, including theft-related financial misconduct.
- Employment Practices Liability Coverage. Coverage for employment-related claims including discrimination and wrongful termination allegations.
- Social Engineering / Cyber Fraud Coverage. Coverage related to fraudulent wire instructions, impersonation schemes, and cyber fraud events.
Bonding Disclosure
CSI Accounting & Payroll does not maintain a standalone surety or fidelity bond. However, we maintain fidelity-type protections through employee theft and forgery-related insurance coverage.
Warranty & Guarantee Policy
Accounting, payroll, and tax services involve client-provided information, regulatory interpretation, timing dependencies, and third-party agency processing. Because of this, CSI Accounting & Payroll does not offer blanket guarantees regarding tax outcomes, audit outcomes, refund amounts, or financial performance.
What We Do Stand Behind
We are committed to:
- Performing services according to the agreed scope of work.
- Correcting clerical or processing errors attributable to our firm.
- Addressing service concerns promptly and professionally.
Corrections Policy
If a client believes an accounting, payroll, bookkeeping, or tax filing error occurred due to our work:
- The concern should be reported in writing.
- We will review the issue internally.
- If the issue resulted from a confirmed firm error, we will work to correct the affected filing or reporting item within a commercially reasonable timeframe.
- If the error resulted in a tax penalty, we will either pay the penalty or get the government to abate the penalty.
Limitations
This policy does not apply to:
- Incomplete or inaccurate client-provided information.
- Delays caused by government agencies or third-party software providers.
- Regulatory changes occurring after work completion.
- Missed deadlines caused by delayed client responses or document delivery.
Reporting Timeline
Clients should report concerns as soon as reasonably possible after discovery to allow timely correction and mitigation.
Service Delivery & Refund Policy
CSI Accounting & Payroll is committed to delivering the services outlined in each client's service agreement in a timely and professional manner. Because our services involve professional expertise, ongoing client collaboration, and work product that cannot be returned once completed, refunds are generally not available for services that have been substantially performed.
When a Refund or Service Credit May Be Considered
Clients may request a review if CSI Accounting & Payroll:
- Fails to perform a service specifically included in the applicable service agreement.
- Fails to deliver agreed-upon services within a reasonable timeframe due solely to circumstances within our control.
Resolution Process
Upon receiving a written concern, we will:
- Review the circumstances and relevant engagement terms.
- Determine whether the service was performed as agreed.
- Attempt to resolve the issue through corrective action whenever practical.
- If corrective action is not appropriate or feasible, CSI may, at its sole discretion, provide one of the following:
- A partial refund.
- A service credit toward future services.
- Another mutually agreed-upon resolution.
Situations Not Eligible for Refunds
Refunds generally will not be provided for delays, errors, or additional work resulting from:
- Incomplete, inaccurate, or delayed client-provided information.
- Client failure to respond to requests for information or approvals.
- Changes in project scope after work has begun.
- Government agency processing delays.
- Third-party software, banking, payroll processor, or technology disruptions.
- Regulatory or tax law changes occurring after work is completed.
How to Request a Refund Review
Requests must be submitted in writing within 30 days of the issue becoming known and should include a description of the concern and any supporting documentation. CSI Accounting & Payroll reviews all requests individually and will communicate the outcome after completing its review.
Pricing & Estimate Ethics
CSI Accounting & Payroll believes accounting and payroll pricing should be understandable and documented.
Written Estimates
Whenever possible:
- Pricing is provided in writing before recurring work begins.
- Scope assumptions are identified in proposals or engagement documentation.
- Clients are informed when work requested falls outside the original scope.
- We will notify clients of any fee increases.
No Hidden Fee Commitment
We do not intentionally add undisclosed mandatory fees after engagement. If additional work becomes necessary due to the following, we communicate the scope change before proceeding whenever practical:
- Prior bookkeeping cleanup.
- Missing records.
- Tax notice resolution.
- Historical corrections.
- Expanded payroll requirements.
- Multi-state complexities.
- Significant transaction volume increases.
Billing Transparency
Invoices may include:
- Payroll services.
- Cleanup or catch-up work.
- Individual tax filing services.
- Consulting projects.
- Software or third-party processing fees, where applicable.
Clients may request clarification on any invoice item. We do not send invoices for our recurring monthly accounting services.
Client Communication Standards
CSI Accounting & Payroll maintains communication standards intended to keep clients informed and reduce delays in financial operations.
Communication Channels
We primarily communicate through:
- Email.
- Secure client portals.
- Phone (call or text, if preferred).
- Scheduled virtual meetings.
Response Expectations
During normal business operations, we aim to:
- Respond to client communications within a half to one whole business day whenever possible.
- Acknowledge urgent payroll-related issues as quickly as operationally feasible.
- Provide updates when resolution requires additional research or third-party involvement.
Escalation Path
If a client believes an issue has not been resolved appropriately:
- Contact the assigned team member or account manager.
- Request escalation to a supervisor or department lead.
- Submit a formal concern through the contact information listed below.
Recordkeeping
For accuracy and compliance purposes, material service discussions may be documented internally.
AI Content Disclosure
CSI Accounting & Payroll may use artificial intelligence (AI) tools in limited operational and marketing workflows.
How AI Tools May Be Used
AI tools may assist with:
- Brainstorming article or video topics.
- Drafting outlines.
- Suggesting titles or headlines.
- Assisting with video script development.
- Reviewing content for clarity or factual consistency.
- Generating limited visual or video elements used in marketing content.
Human Review Requirement
AI-generated or AI-assisted content is reviewed by human team members before publication whenever practical. Financial, payroll, tax, and accounting guidance is never published solely through automated AI output without human oversight.
Client Confidentiality
We do not use confidential client financial information in public AI-generated marketing content.
No Automated Financial Decision-Making
AI tools are not used as a substitute for professional judgment in accounting, payroll compliance, tax representation, or client advisory decisions.
Accessibility Statement
CSI Accounting & Payroll is committed to providing accessible communication and service experiences for clients and prospective clients. We aim to:
- Communicate in clear, understandable language.
- Provide digital communication options.
- Accommodate reasonable accessibility requests whenever practical.
- Improve accessibility of online materials over time.
Clients needing accessibility accommodations are encouraged to contact us directly so we can work toward a reasonable solution.
How to File a Complaint or Concern
CSI Accounting & Payroll encourages clients to report concerns promptly so issues can be reviewed and addressed appropriately.
How to Submit a Concern
Clients may submit concerns by:
Information to Include
To help us investigate efficiently, please include:
- Your name and business name.
- The service involved.
- Relevant dates.
- Description of the concern.
- Supporting documentation, if available.
Review Process
- Concerns are reviewed internally by management or appropriate supervisory personnel.
- Additional information may be requested.
- We aim to acknowledge concerns within a reasonable timeframe.
- If corrective action is appropriate, we will communicate the next steps directly.
