Terms & Conditions | CMFL consulting

TÉRMINOS Y CONDICIONES GENERALES DE SERVICIO

Última actualización: Junio 2026

Bienvenido a CMFL Consulting & Audit ("CMFL", "nosotros", "nuestra firma"). Al acceder a este sitio web o contratar cualquiera de nuestros servicios profesionales, usted acepta los presentes Términos y Condiciones.

1. IDENTIFICACIÓN

CMFL Consulting & Audit es una firma independiente de consultoría empresarial, financiera, tributaria, auditoría, cumplimiento regulatorio, tecnología empresarial y servicios relacionados.

Toda referencia a "CMFL" incluye sus socios, directores, empleados, contratistas, consultores y afiliadas autorizadas.

2. SERVICIOS PROFESIONALES

CMFL presta, entre otros, los siguientes servicios:

Accounting and bookkeeping services
Tax compliance and advisory services
Audit and assurance services
Financial reporting and IFRS consulting
Controller and Fractional CFO services
Business advisory and strategic consulting
Internal controls and risk management
ERP implementation and support services
Process automation and technology consulting
Due diligence and transaction support
Regulatory compliance services

Cada servicio se regirá además por la propuesta, contrato, carta de compromiso o alcance específico acordado con el cliente.

3. NATURALEZA DE LOS SERVICIOS

Nuestros servicios constituyen una obligación profesional de medios y no una obligación de resultado.

CMFL se compromete a prestar sus servicios utilizando conocimientos técnicos, experiencia profesional y diligencia razonable de acuerdo con las prácticas generalmente aceptadas de la profesión.

Ningún informe, recomendación, análisis, opinión o asesoría constituye una garantía de resultados financieros, tributarios, comerciales, regulatorios o de cualquier otra naturaleza

4. RESPONSABILIDADES DEL CLIENTE

El cliente acepta:

Provide complete, accurate, and timely information.
Maintain adequate books, records, and supporting documentation.
Promptly disclose relevant facts and circumstances.
Cooperate with CMFL personnel and requests.
Review deliverables and communications in a timely manner.

CMFL podrá confiar razonablemente en la exactitud de la información suministrada por el cliente sin obligación de verificarla independientemente, salvo acuerdo expreso en contrario.

El cliente será responsable de cualquier consecuencia derivada de información incorrecta, incompleta, falsa o entregada fuera de plazo.

5. HONORARIOS Y FACTURACIÓN

Los honorarios podrán establecerse mediante:

Fixed-fee arrangements
Monthly retainers
Hourly billing
Project-based engagements
Hybrid pricing structures

Salvo acuerdo diferente por escrito, las facturas serán pagaderas dentro de los veintiún (21) días naturales siguientes a su emisión.

CMFL podrá requerir anticipos, depósitos o pagos parciales antes de iniciar trabajos.

6. MORA Y SUSPENSIÓN DE SERVICIOS

Las cuentas vencidas generarán intereses moratorios a la tasa máxima permitida por la legislación costarricense.

CMFL podrá:

Suspend services;
Delay deliverables;
Restrict access to platforms or systems;
Withhold reports or work products;
Terminate ongoing engagements.

Todo ello sin responsabilidad alguna mientras existan saldos pendientes. Los gastos de cobro judicial o extrajudicial serán responsabilidad del cliente.

7. IMPUESTOS

Los honorarios publicados o cotizados no incluyen impuestos salvo indicación expresa.

El cliente será responsable de cualquier retención, impuesto, tributo, carga fiscal o gravamen aplicable según su jurisdicción.

Las retenciones practicadas por terceros no reducirán el monto adeudado a CMFL.

8. CONFIDENCIALIDAD

CMFL mantendrá la confidencialidad de toda información no pública obtenida durante la prestación de servicios.

La información podrá ser compartida únicamente:

As required by law or regulation;
Pursuant to court order;
To governmental or regulatory authorities;
For professional quality control purposes;
To authorized service providers subject to confidentiality obligations.

Esta obligación permanecerá vigente incluso después de terminada la relación comercial.

9. DATA PROTECTION

The Client authorizes CMFL to collect, process, store, and use information necessary to perform professional services.

CMFL will implement reasonable administrative, technical, and organizational safeguards designed to protect confidential information.

However, no information system, electronic communication, cloud platform, or cybersecurity control can guarantee absolute security.

10. TECHNOLOGY AND ARTIFICIAL INTELLIGENCE

CMFL may utilize technology solutions, cloud platforms, automation tools, data analytics systems, machine learning technologies, and artificial intelligence tools in connection with the delivery of professional services.

The use of such technologies is intended to improve efficiency, consistency, quality, and responsiveness.

Professional judgment and final responsibility for deliverables shall remain with qualified CMFL personnel.

11. CYBERSECURITY AND ELECTRONIC COMMUNICATIONS

The Client acknowledges the inherent risks associated with:

Electronic communications;
Email transmissions;
Cloud-based platforms;
Internet infrastructure;
Third-party technology providers.

CMFL shall not be liable for delays, interruptions, unauthorized access, data loss, cyberattacks, ransomware incidents, or service failures beyond its reasonable control.

12. TAX SERVICES DISCLAIMER

Tax authorities maintain independent authority to interpret and enforce applicable laws and regulations.

CMFL does not guarantee:

Acceptance of tax returns;
Approval of tax positions;
Absence of audits or examinations;
Future regulatory treatment;
Elimination of tax liabilities, penalties, or assessments.

Any future determination by a governmental authority may differ from advice previously provided by CMFL.

13. AUDIT AND ASSURANCE LIMITATIONS

Unless expressly agreed in writing, services performed by CMFL do not constitute a statutory audit, financial statement audit, forensic investigation, fraud examination, or assurance engagement.

Services are not designed to detect:

Fraud;
Embezzlement;
Corruption;
Money laundering;
Illegal acts;
Regulatory violations.

Such procedures require separate engagement and scope.

14. INTELLECTUAL PROPERTY

All methodologies, frameworks, templates, software configurations, dashboards, reports, documentation, workflows, source code, processes, workpapers, and proprietary materials developed by CMFL shall remain the exclusive property of CMFL unless otherwise agreed in writing.

The Client receives a limited, non-exclusive, non-transferable license to use deliverables solely for its internal business purposes.

15. LIMITATION OF LIABILITY

To the fullest extent permitted by law, CMFL shall not be liable for:

Indirect damages;
Consequential damages;
Incidental damages;
Special damages;
Punitive damages;
Loss of profits;
Loss of revenue;
Loss of business opportunities;
Loss of goodwill;
Reputational damages;
Data loss.

CMFL's aggregate liability arising out of any engagement shall not exceed the total fees paid by the Client to CMFL during the twelve (12) months preceding the event giving rise to the claim.

16. INDEMNIFICATION

The Client agrees to indemnify, defend, and hold harmless CMFL from any claims, liabilities, losses, penalties, costs, expenses, or damages arising from:

Inaccurate information supplied by the Client;
Client misconduct or negligence;
Unauthorized use of deliverables;
Violations of law by the Client;
Third-party claims related to Client operations.

17. ANTI-MONEY LAUNDERING AND COMPLIANCE

CMFL reserves the right to perform Know Your Client (KYC), Anti-Money Laundering (AML), sanctions screening, and compliance procedures.

CMFL may decline, suspend, or terminate any engagement where it reasonably believes that continuing the relationship may expose the Firm to legal, regulatory, ethical, reputational, or compliance risks.

18. FORCE MAJEURE

CMFL shall not be liable for delays, interruptions, or failures resulting from circumstances beyond its reasonable control, including:

Natural disasters;
Pandemics;
Government actions;
Labor disputes;
Utility failures;
Cybersecurity incidents;
Telecommunications failures;
Internet outages;
Acts of war;
Civil unrest;
Force majeure events.

19. TERMINATION

Either party may terminate an engagement by written notice.

The Client shall remain responsible for all fees, costs, and expenses incurred through the effective date of termination.

Provisions relating to confidentiality, intellectual property, limitation of liability, indemnification, dispute resolution, and governing law shall survive termination.

20. DISPUTE RESOLUTION

The parties shall first attempt in good faith to resolve any dispute through negotiation.

If a dispute cannot be resolved amicably, the parties agree to submit the matter to mediation prior to initiating litigation.

Nothing herein prevents CMFL from pursuing collection actions for unpaid invoices.

21. GOVERNING LAW AND JURISDICTION

These Terms and Conditions and all engagements performed by CMFL shall be governed exclusively by the laws of the Republic of Costa Rica.

Any dispute arising out of or relating to these Terms or any engagement shall be subject to the exclusive jurisdiction of the competent courts of Costa Rica.

22. MODIFICATIONS

CMFL reserves the right to modify these Terms and Conditions at any time.

The current version published on the Firm's website shall supersede all prior versions.

Continued use of the website or engagement of services constitutes acceptance of any modifications.

23. CONTACT INFORMATION

CMFL Consulting & Audit

San José, Costa Rica

Email: info@cmflca.com

Website: www.cmflca.com