Lynn D Boster, CPA APC
Effective Date: 08/20/2026
Last Updated: 08/20/2026
Please read these Terms and Conditions (“Terms”) carefully before using the website located at https://ldb.cpa/ (the “Site”), operated by Lynn D Boster, CPA APC (“we,” “us,” “our,” or the “Firm”). By accessing or using the Site, you agree to be bound by these Terms. If you do not agree, please do not use the Site.
1. No Professional Relationship
Use of this Site, including submitting a contact form, requesting a consultation, or exchanging general correspondence, does not create an accountant-client relationship between you and the Firm. An accountant-client relationship is formed only when you and the Firm execute a signed engagement letter or agreement outlining the specific scope of services.
Until such an engagement is in place, you should not send confidential financial documents, Social Security Numbers, or other sensitive tax information through the Site’s contact forms or unsecured email.
2. No Tax or Legal Advice
The content on this Site — including any articles, FAQs, service descriptions, or general information about U.S. tax topics (such as FBAR, FATCA, expatriation, or IRS notices) — is provided for general informational purposes only. It does not constitute tax, legal, accounting, or financial advice, and should not be relied upon as such.
Tax laws are complex, change frequently, and depend heavily on individual facts and circumstances. You should not act, or refrain from acting, based on information found on this Site without seeking advice specific to your situation from a qualified professional through a formal engagement with the Firm or another licensed advisor.
3. Accuracy of Information
While we strive to keep the content on this Site accurate and up to date, we make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, or availability of the information, services, or related graphics on the Site. Tax rules referenced on the Site may become outdated between updates.
4. Use of the Site
You agree to use the Site only for lawful purposes. You agree not to:
- Use the Site in any way that could damage, disable, overburden, or impair the Site or interfere with any other party’s use of the Site
- Attempt to gain unauthorized access to any portion of the Site, other accounts, or computer systems connected to the Site
- Use any automated system (bots, scrapers, etc.) to access the Site for any purpose without our express written permission
- Submit false, misleading, or fraudulent information through any form on the Site
5. Intellectual Property
All content on this Site — including text, graphics, logos, images, and the overall design and layout — is the property of Lynn D Boster, CPA APC or its licensors and is protected by applicable copyright, trademark, and other intellectual property laws. You may view and print pages from the Site for your own personal, non-commercial use, but you may not reproduce, distribute, modify, or create derivative works from any content without our prior written consent.
6. Third-Party Links
The Site may contain links to third-party websites, such as the IRS or state tax authority sites, for your convenience. These links do not constitute an endorsement, and we are not responsible for the content, accuracy, or practices of any linked third-party site. Access any third-party site at your own risk.
7. Limitation of Liability
To the fullest extent permitted by law, the Firm and its owners, employees, and agents shall not be liable for any direct, indirect, incidental, consequential, or punitive damages arising out of or related to your use of, or inability to use, the Site, even if we have been advised of the possibility of such damages. This includes, without limitation, damages related to reliance on any information presented on the Site absent a formal engagement with the Firm.
8. Indemnification
You agree to indemnify and hold harmless Lynn D Boster, CPA APC and its owners, employees, and agents from any claims, damages, losses, liabilities, and expenses (including reasonable attorneys’ fees) arising out of your use of the Site or your violation of these Terms.
9. Privacy
Your use of the Site is also governed by our Privacy Policy, which describes how we collect, use, and protect information submitted through the Site.
10. Changes to These Terms
We may revise these Terms at any time by updating this page. Continued use of the Site after any changes constitutes your acceptance of the revised Terms. We encourage you to review this page periodically.
11. Governing Law
These Terms shall be governed by and construed in accordance with the laws of the State of California, without regard to its conflict of law principles. Any disputes arising under these Terms shall be subject to the exclusive jurisdiction of the state and federal courts located in Los Angeles County, California.
12. Severability
If any provision of these Terms is found to be unenforceable or invalid, that provision will be limited or eliminated to the minimum extent necessary, and the remaining provisions will remain in full force and effect.
13. Contact Us
If you have questions about these Terms, please contact us:
Lynn D Boster, CPA APC
251 S Lake Ave, Suite 800, Pasarroyo, Pasadena, CA 91101
Phone: [INSERT PHONE]
Email: [INSERT EMAIL]