Website Terms

General information and professional advice

Website content is provided for general informational purposes. It is not an audit or assurance report, an opinion on your organization’s controls, or accounting, tax, legal, investment, or other advice tailored to your circumstances. Do not rely on it as a substitute for advice from an appropriately qualified professional who has reviewed the relevant facts.

Descriptions of services, reporting options, pricing, and timing are illustrative unless expressly included in your signed engagement agreement. They do not guarantee a particular audit result, report, certification, regulatory outcome, or completion date.

No engagement through website use

Visiting the website, submitting an inquiry, exchanging preliminary correspondence, or booking an introductory appointment does not establish a client relationship or require us to accept an engagement. Services begin only after the necessary acceptance procedures and a written engagement agreement.

The signed engagement agreement governs scope, fees, responsibilities, confidentiality, deliverables, and other service terms. These website terms do not amend an engagement agreement, expand who may rely on our reports, or limit professional obligations that cannot lawfully be limited.

Inquiries and sensitive information

Provide accurate information and share only information you are authorized to disclose. Public inquiry forms and introductory booking fields are not intended for sensitive client records, bank customer information, Social Security numbers, passwords, or audit evidence. Ask us for a secure transfer method before sending such material.

Our Privacy Policy explains how we handle website, inquiry, and introductory booking information. It does not replace confidentiality obligations under applicable law or an engagement agreement.

Permitted use

You may browse this website and use its content to evaluate our services or for your internal informational purposes. Except where otherwise stated or permitted by law, Periscope or its licensors own the website’s content, branding, and design. Reproduction, redistribution, or commercial use beyond these purposes requires permission.

Do not use the website to submit unlawful material, impersonate another person, send spam, attempt unauthorized access, introduce malicious code, disrupt services, or bypass security controls. References to third-party organizations and marks do not imply their endorsement.

External links and services

Links to Microsoft Bookings, professional resources, social networks, and other external services are provided for convenience. Those services have their own terms and privacy practices. We do not control their content, availability, or security.

The client portal and professional-service workflows may have separate access and service terms. A link to a portal does not authorize access to another person’s information.

Website availability and limitations

We seek to keep this website useful and accurate, but content may become outdated or contain errors. We may update or remove content and interrupt or discontinue website features. To the extent permitted by law, the public website and its general information are provided “as is” and “as available,” without warranties of accuracy, completeness, uninterrupted availability, or fitness for a particular purpose.

To the extent permitted by law, Periscope is not liable for indirect, incidental, special, or consequential loss arising from use of, or inability to use, this public website or reliance on its general information. Nothing in these terms excludes liability that cannot lawfully be excluded, waives statutory rights, or limits obligations or remedies under a signed engagement agreement.

Applicable law and changes

These website terms are governed by North Carolina law, without displacing protections that applicable law requires. We may update these terms by posting a revised version and effective date on this page. Changes do not amend existing engagement agreements.

Contact and website assistance

For questions, permission requests, or help accessing website information, email [email protected]. If a website feature presents an accessibility barrier, let us know which page or feature you need help with.