Accountant and practitioner access terms

Client mandate and roles

A customer appoints a practice or practitioner through an auditable invitation and scoped mandate. The practice accepts its role, identifies authorised personnel and remains responsible for its professional, privacy, confidentiality and client-mandate obligations.

The customer controls the mandate and source authority. ChainClose supplies the workspace and evidence controls; free practice access does not transfer the client plan or appoint ChainClose as tax practitioner, accountant, auditor or principal.

Least privilege and attribution

• Client access is user-specific, least privilege, time-aware and revocable.
• Firm delegation cannot silently broaden an individual's client portfolio.
• Material review, policy choice, report release, correction and filing handoff records the acting person and role.
• No practitioner may remove source evidence, override controlled locks outside mandate or rely on another client's data.

Professional responsibility

The practice is responsible for advice, professional standards, final policy, returns, filings and assurance it undertakes. ChainClose outputs remain preparation material until the configured qualified person reviews and approves them.

Mandate end and record continuity

New access stops promptly when the mandate ends. Released records and audit trails preserve attribution. Customer and practice may obtain the records each is lawfully entitled to, subject to confidentiality, professional rules and any counsel-approved lien position.