Terms of Engagement

Introduction

These Terms of Engagement set out the basis upon which Altura Accounting Limited (“the Firm”, “we”, “us”) agrees to provide professional services to the Client (“you”).

Altura Accounting is a UK-based professional services firm offering bespoke accounting and strategic counsel to participants in the decentralised finance (DeFi) ecosystem. We act as trusted stewards of digital wealth, delivering advisory services with diligence, discretion, and in strict accordance with applicable UK legal and professional standards.

Scope of Services

The Firm will provide services as agreed in a separate engagement letter or written proposal. These services may include, but are not limited to:

• Accounting and financial reporting solutions for decentralised assets and structures;
• Strategic counsel in relation to the treatment and structuring of digital assets;
• Advisory on decentralised autonomous organisations (DAOs), tokenomics, and digital asset protocols;
• Support with the preparation of financial statements and reporting frameworks;
• Guidance on compliance with relevant UK legal and regulatory requirements.

All services will be delivered in accordance with the ethical and technical standards set by the Institute of Chartered Accountants in England and Wales (ICAEW) and applicable UK law.

Responsibilities of the Client

To facilitate the effective provision of services, the Client agrees to:

• Provide timely, complete, and accurate information as reasonably requested by the Firm;
• Inform the Firm of any material changes to relevant financial, operational, or technical circumstances;
• Retain full responsibility for decisions made based on the Firm’s advice;
• Ensure that activities undertaken comply with relevant laws and regulatory frameworks where applicable.

The Firm shall not be liable for consequences arising from the Client's failure to disclose relevant information or for reliance on services outside the agreed scope.

Fees and Payment Terms

Fees for services will be agreed in advance, either on a time-cost basis, a fixed fee, or as otherwise specified in the engagement documentation.

• Invoices will be issued monthly or upon completion of agreed milestones;
• Payment is due within 14 calendar days of the invoice date;
• The Firm reserves the right to charge statutory interest on overdue balances and to suspend or terminate services where invoices remain unpaid.

All quoted fees are exclusive of VAT, which will be applied where applicable in accordance with UK law.

Confidentiality and Data Protection

The Firm will maintain strict confidentiality in all dealings with the Client, subject to:

• The common law duty of confidentiality;
• The UK General Data Protection Regulation (UK GDPR) and the Data Protection Act 2018;
• Obligations under applicable UK anti-money laundering legislation.

The Firm will not disclose any Client information to third parties without prior written consent, unless legally required to do so. All data and documentation will be handled securely and stored in accordance with industry best practices and our internal data protection policies.

Limitation of Liability

The Firm’s total aggregate liability for any claim or series of claims, whether in contract, tort (including negligence), breach of statutory duty or otherwise, shall not exceed the total amount of fees paid by the Client to the Firm in the twelve (12) months preceding the event giving rise to the claim.

The Firm shall not be liable for:

• Losses arising from changes in legal, technical, or economic interpretations relating to decentralised technologies or digital assets;
• Indirect, special, incidental, or consequential losses;
• Any loss of digital asset value, token depreciation, or market volatility.

Nothing in this clause shall limit or exclude liability for fraud, wilful misconduct, or death or personal injury caused by negligence.

Advisory Disclaimer – Decentralised Assets

The Client acknowledges and agrees that:

• The legal, accounting, and regulatory landscape for digital assets and decentralised finance is rapidly evolving;
• The Firm provides advice based on currently available information and interpretations at the time of service delivery;
• The Firm is not responsible for retrospective changes in law, guidance, or enforcement that may alter the treatment of digital assets or decentralised structures.

Our services do not constitute legal, investment, or regulated financial advice. The Client is advised to obtain independent legal or regulatory counsel where appropriate.

Anti-Money Laundering (AML) Compliance

Altura Accounting is supervised by the ICAEW for the purposes of UK anti-money laundering compliance. In accordance with the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017, we are required to conduct customer due diligence (CDD) and ongoing monitoring.

The Client agrees to provide identification and verification documentation as required and acknowledges that refusal to do so will result in immediate termination of services.

Where a suspicion of money laundering arises, we are legally obliged to make a report to the appropriate authority and may be prohibited from informing the Client of such disclosure.

Termination

Either party may terminate the engagement by providing thirty (30) days’ written notice. All work completed up to the date of termination will be invoiced and remains payable.

The Firm reserves the right to terminate the engagement immediately if:

• The Client commits a material breach of these terms;
• The Client fails to comply with AML requirements;
• Continuation of services would breach the Firm’s professional obligations or risk regulatory non-compliance.

Governing Law and Jurisdiction

These Terms of Engagement shall be governed by and construed in accordance with the laws of England and Wales. Any disputes arising in connection with the engagement shall be subject to the exclusive jurisdiction of the courts of England and Wales.

Entire Agreement

These Terms of Engagement, together with any accompanying engagement letter or proposal, constitute the entire agreement between the Firm and the Client, superseding all prior discussions, correspondence, or understandings.

Acceptance

By instructing Altura Accounting, the Client confirms their acceptance of these Terms of Engagement.

Signed for and on behalf of Altura Accounting Limited