Tim J. Berman, CPA

[To assist us in bringing this matter to a close, you must give us a reason why you are rejecting the responseIf no reason is received your complaint will be closed Administratively Resolved] Complaint: [redacted] Sadly, we must retract our complaint.Without signing the attached settlement, MrBerman would not complete our tax returns, which are well past due.We need to make a decision which will help us move on hereIt is imperative that our taxes be filed, before further interest and penalties accrue.We will not use this avenue to pursue MrBerman any further, but we greatly appreciate your assistance in the matter Regards, [redacted]

I am in receipt of the above referenced Complaint, a copy of which is enclosed.Please be informed that I am a Certified Public Accountant, licensed in the Commonwealth of Pennsylvania, as a member in good standing.I was engaged by this client in December The accounting and tax services offered
by my firm included bookkeeping, payroll, tax planning and advisory services provided under a fixed fee arrangement each calendar yearIn December 2015, we agreed, in writing, to the fixed fee of $ 3,for the calendar year and $ 3,for the calendar year 2016.At that time, my client informed me that "No advising neededI don't want to chat with you for minutesIt's not necessaryWe are trusting you to do the accounting Work, without long Conversations about financial issuesWe are simple here, no tax planning or future finances services are neededI don't want advising, and discussion of what could be or may beI need to deal with today onlyPondering the future is a Waste of timeSo if time is money, we can save lots of money by reducing the length of conversations."Under our arrangement, agreed to provide a financial review of the books and records at December each year, provide payroll services based on amounts provided to me by the client, prepare the corporate returns and individual income tax returns.Considerable time was spent by my firm in assisting this client in recording, allocating and summarizing all transactions on the company's books in years and including bank reconciliations and adjusting entries to produce an adjusted trial balance from which tax returns can be prepared.The payroll services were in place beginning in 2015, all returns were prepared and timely filed and the client was mailed copies of all returns prepared by my firmI have no idea what she means about the same services that a payroll service provides and that all told them is that since the fee included payroll, they did not need to pay extra for payroll services that they could do themselves.When the client was provided a tax summary of the return and showed tax was due with the returns for year 2015, the client made oral and written accusations about me and my firm through telephone calls to me and emails to me that were mistaken and unsubstantiated.For year 2014, however, the client received prior year tax refunds which exceeded the current year tax liability as a result of appropriate tax planning at the outset for this engagement.After further deliberation, I did not feel that I could continue to provide the company with the level of services they required and presented my resignation.I offered to complete their returns upon full payment of my fee as we agreed to under our fixed fee arrangement and to assist them in a smooth transition with their new accountant.My short experience with this client made it clear that they were very inexperienced in operating a business and interacting with a CPA and that although they were not interested in planning and operating in such away as to reduce taxes and waste they had no problem complaining about what was essentially the standard accounting practices that all CPAs provideAlthough this was a case of a failure of communication it became clear that they would be more comfortable with someone else and for that reason decided that it was best for both of us to withdrawal.I also want to note that they admit that they paid me part of the annual agreed upon fee, but still want me to provide the full service for doing so.I wish to also advise you that this matter may be subject to accountant client confidentially, legally privileged and not open to the public disclosure.Respectfully Submitted,JBerman, CPA

SETTLEMENT AGREEMENTThis Settlement Agreement is made by and among *** Company, Inc., of *** *** ** * *, Willow Grove, PA 19090, (the Company), *** *** and *** ***, of *** *** ***, HORSHAM, PA 19044, individually and as owners and officers of the Company (hereinafter the “***'s", and collectively hereinafter referred to as "Clients", on the one hand, and TIMJBERMAN, C.P.A., of *** *** *** *** ***, BLUE BELL, PA 19422, (hereinafter “Accountant).WHEREAS, Company and the ***'s have entered into an engagement letter with Accountant for services to be performed by Accountant for the Company and the ***s, andWHEREAS, disputes have arisen among the parties as to what services are to be performed by Accountant for Clients and the amounts to be paid to Accountant by Clients, andWHEREAS, parties have determined it to be for their best interests to resolve these disputes without the necessity for litigation,NOW THEREFORE, in consideration of the premises, it is agreed as follows:Services to be performed by Accountant: AIncome Tax Returns: Accountant shall electronically file Federal, State and applicable local income tax returns for Company and for the ***'s upon Accountant receiving such executed authorizations to e-file said returns as required by the Internal Revenue Service, the Commonwealth of Pennsylvania and any applicable local jurisdictions in the forms attached as Exhibit “A” hereto. BQuickbooks: Accountant shall incorporate the accounting changes of the Company as of December 31, which shall agree with the income tax returns of the Company to be filed under Paragraph A above Clients do hereby confirm that they have not removed any Accoutstant's restrictions from they company Quickbooks file to that might prevent Accountant from incorporating such changes. CPaper work: Accountant shall return to Clients all hard copy paperwork of Clients which had been provided to Accountant, including all Company bank statements, credit card statements, etcProvided however, that Accountant shall be entitled to retain copies of all tax returns of Clients as required by regulations of the Internal Revenue Service. DTransition to New Accountant for Clients: Accountant shall provide reasonable assistance to a new accountant engaged by Clients in order to provide a smooth transition in accordance with professional standards. ELimitation on Obligation to Clients: It is understood that Accountant shall make no claim for compensation over and above those amounts heretofore paid by Clients for services for the calendar year and shall have no obligation to provide any services to Clients relating to any period on or after January 1, Obligations of Clients: ANon Disparagement In consideration of the agreement of Accountant to provide the services listed in Paragraph hereof, Clients agree that they shall withdraw all complaints heretofore made against Accountant in any form or media, and they, individually and jointly agree that they, personally, or at their request, suggestion, or behest to any other person or organization, take no action which is intended, or would reasonably be expected to harm the reputation of Accountant individually, or his accounting firm or employees, or which would reasonably be expected to lead to unwanted or unfavorable publicity to him or his company or employees in any form, including all internet social media or internet sites and is intended to include any negative statement, whether written or oral to any person or organization. B.Responsibility for Costs: Clients shall be solely responsible for making the payment of any interest or penalties related to their income tax returns, as well as payment of any tax that may be dueThe parties shall each bear their own costs relating to the preparation of this Settlement AgreementMutual Release: The parties hereto, individually and jointly, and on behalf of themselves and their heirs and assigns, do hereby forever release, discharge and indemnify and hold harmless each other to and from all, and all manner of, actions and causes of action, suits, debts, dues, accounts, bonds, covenants, contracts, agreements, judgments, claims and demands whatsoever in law or equity, which they ever had, now have or which their heirs, executors and administrators, or any of them hereafter can, shall or may have, for, or by reason of any cause, matter or thing whatsoever arisen from the relationshipbetween and among Accountants and Clients from the beginning of the world to the date of these presents.IN WITNESS WHEREOF, the parties have executed this Settlement Agreementintending to be legally bound hereby

I am in receipt of the above referenced Complaint, a copy of which is enclosed.Please be informed that I am a Certified Public Accountant, licensed in the Commonwealth of Pennsylvania, as a member in good standing.I was engaged by this client in December The accounting and tax services offered
by my firm included bookkeeping, payroll, tax planning and advisory services provided under a fixed fee arrangement each calendar yearIn December 2015, we agreed, in writing, to the fixed fee of $ 3,for the calendar year and $ 3,for the calendar year 2016.At that time, my client informed me that "No advising neededI don't want to chat with you for minutesIt's not necessaryWe are trusting you to do the accounting Work, without long Conversations about financial issuesWe are simple here, no tax planning or future finances services are neededI don't want advising, and discussion of what could be or may beI need to deal with today onlyPondering the future is a Waste of timeSo if time is money, we can save lots of money by reducing the length of conversations."Under our arrangement, agreed to provide a financial review of the books and records at December each year, provide payroll services based on amounts provided to me by the client, prepare the corporate returns and individual income tax returns.Considerable time was spent by my firm in assisting this client in recording, allocating and summarizing all transactions on the company's books in years and including bank reconciliations and adjusting entries to produce an adjusted trial balance from which tax returns can be prepared.The payroll services were in place beginning in 2015, all returns were prepared and timely filed and the client was mailed copies of all returns prepared by my firmI have no idea what she means about the same services that a payroll service provides and that all told them is that since the fee included payroll, they did not need to pay extra for payroll services that they could do themselves.When the client was provided a tax summary of the return and showed tax was due with the returns for year 2015, the client made oral and written accusations about me and my firm through telephone calls to me and emails to me that were mistaken and unsubstantiated.For year 2014, however, the client received prior year tax refunds which exceeded the current year tax liability as a result of appropriate tax planning at the outset for this engagement.After further deliberation, I did not feel that I could continue to provide the company with the level of services they required and presented my resignation.I offered to complete their returns upon full payment of my fee as we agreed to under our fixed fee arrangement and to assist them in a smooth transition with their new accountant.My short experience with this client made it clear that they were very inexperienced in operating a business and interacting with a CPA and that although they were not interested in planning and operating in such away as to reduce taxes and waste they had no problem complaining about what was essentially the standard accounting practices that all CPAs provideAlthough this was a case of a failure of communication it became clear that they would be more comfortable with someone else and for that reason decided that it was best for both of us to withdrawal.I also want to note that they admit that they paid me part of the annual agreed upon fee, but still want me to provide the full service for doing so.I wish to also advise you that this matter may be subject to accountant client confidentially, legally privileged and not open to the public disclosure.Respectfully Submitted,JBerman, CPA

I am in receipt of the above referenced Complaint, a copy of which is enclosed.
Please be informed that I am a Certified Public Accountant, licensed in the Commonwealth of Pennsylvania, as a member in good standing.
I was engaged by this...

client in December 2014. The accounting and tax services offered by my firm included bookkeeping, payroll, tax planning and advisory services provided under a fixed fee arrangement each calendar year. In December 2015, we agreed, in writing, to the fixed fee of $ 3,000 for the calendar year 2015 and $ 3,000 for the calendar year 2016.At that time, my client informed me that "No advising needed. I don't want to chat with you for 30 minutes. It's not necessary. We are trusting you to do the accounting Work, without long Conversations about financial issues. We are simple here, no tax planning or future finances services are needed. I don't want advising, and discussion of what could be or may be. I need to deal with today only. Pondering the future is a Waste of time. So if time is money, we can save lots of money by reducing the length of conversations."
Under our arrangement, agreed to provide a financial review of the books and records at December 31 each year, provide payroll services based on amounts provided to me by the client, prepare the corporate returns and individual income tax returns.
Considerable time was spent by my firm in assisting this client in recording, allocating and summarizing all transactions on the company's books in years 2014 and 2015 including bank reconciliations and adjusting entries to produce an adjusted trial balance from which tax returns can be prepared.
The payroll services were in place beginning in 2015, all returns were prepared and timely filed and the client was mailed copies of all returns prepared by my firm. I have no idea what she means about the same services that a payroll service provides and that all told them is that since the fee included payroll, they did not need to pay extra for payroll services that they could do themselves.
When the client was provided a tax summary of the 2015 return and showed tax was due with the returns for year 2015, the client made oral and written accusations about me and my firm through telephone calls to me and emails to me that were mistaken and unsubstantiated.
For year 2014, however, the client received prior year tax refunds which exceeded the current year tax liability as a result of appropriate tax planning at the outset for this engagement.After further deliberation, I did not feel that I could continue to provide the company with the level of services they required and presented my resignation.
I offered to complete their 2015 returns upon full payment of my fee as we agreed to under our fixed fee arrangement and to assist them in a smooth transition with their new accountant.
My short experience with this client made it clear that they were very inexperienced in operating a business and interacting with a CPA and that although they were not interested in planning and operating in such away as to reduce taxes and waste they had no problem complaining about what was essentially the standard accounting practices that all CPAs provide. Although this was a case of a failure of communication it became clear that they would be more comfortable with someone else and for that reason decided that it was best for both of us to withdrawal.
I also want to note that they admit that they paid me part of the annual agreed upon fee, but still want me to provide the full service for doing so.
I wish to also advise you that this matter may be subject to accountant client confidentially, legally privileged and not open to the public disclosure.
Respectfully Submitted,
J. Berman, CPA

[To assist us in bringing this matter to a close, you must give us a reason why you are rejecting the response. If no reason is received your complaint will be closed Administratively Resolved]
 Complaint: [redacted]
Sadly, we must retract our complaint.Without signing the attached settlement, Mr. Berman would not complete our 2015 tax returns, which are well past due.We need to make a decision which will help us move on here. It is imperative that our taxes be filed, before further interest and penalties accrue.We will not use this avenue to pursue Mr. Berman any further, but we greatly appreciate your assistance in the matter.
Regards,
[redacted]

SETTLEMENT AGREEMENTThis Settlement Agreement is made by and among [redacted] Company, Inc., of [redacted] *, Willow Grove, PA 19090, (the Company), [redacted]. [redacted] and [redacted]. [redacted], of [redacted], HORSHAM, PA 19044, individually and as owners and officers of the Company (hereinafter the “[redacted]'s", and collectively hereinafter referred to as "Clients", on the one hand, and TIM. J. BERMAN, C.P.A., of [redacted], BLUE BELL, PA 19422, (hereinafter “Accountant).
WHEREAS, Company and the [redacted]'s have entered into an engagement letter with Accountant for services to be performed by Accountant for the Company and the [redacted]s, andWHEREAS, disputes have arisen among the parties as to what services are to be performed by Accountant for Clients and the amounts to be paid to Accountant by Clients, andWHEREAS, parties have determined it to be for their best interests to resolve these disputes without the necessity for litigation,NOW THEREFORE, in consideration of the premises, it is agreed as follows:1. Services to be performed by Accountant:          A. Income Tax Returns: Accountant shall electronically file 2015 Federal, State and applicable local income tax returns for Company and for the [redacted]'s upon Accountant receiving such executed authorizations to
              e-file said returns as required by the Internal Revenue Service, the Commonwealth of Pennsylvania and any applicable local jurisdictions in the forms attached as Exhibit “A” hereto.
         B. Quickbooks: Accountant shall incorporate the accounting changes of the Company as of December 31, 2015 which shall agree with the income tax returns of the Company to be filed under Paragraph 1 A above.                       Clients do hereby confirm that they have not removed any Accoutstant's restrictions from they company Quickbooks file to that might prevent Accountant from incorporating such changes.
         C. Paper work: Accountant shall return to Clients all hard copy paperwork of Clients which had been provided to Accountant, including all Company bank statements, credit card statements, etc. Provided however, that                Accountant shall be entitled to retain copies of all tax returns of Clients as required by regulations of the Internal Revenue  Service.
         D. Transition to New Accountant for Clients: Accountant shall provide reasonable assistance to a new accountant engaged by Clients in order to provide a smooth transition in accordance with professional standards.
         E. Limitation on Obligation to Clients: It is understood that Accountant shall make no claim for compensation over and above those amounts heretofore paid by Clients for services for the calendar year 2015 and shall                  have no obligation to provide any services to Clients relating to any period on or after January 1, 2016.2. Obligations of Clients:       A. Non Disparagement In consideration of the agreement of Accountant to provide the services listed in Paragraph 1 hereof, Clients agree that they shall withdraw all complaints heretofore made against Accountant in                 any form or media, and they, individually and jointly agree that they, personally, or at their request, suggestion, or behest to any other person or organization, take no action which is intended, or would reasonably be                  expected to harm the reputation of Accountant individually, or his accounting firm or employees, or which would reasonably be expected to lead to unwanted or unfavorable publicity to him or his company or                          employees in any form, including all internet social media or internet sites and is intended to include any negative statement, whether written or oral to any person or organization.
       B.Responsibility for Costs: Clients shall be solely responsible for making the payment of any interest or penalties related to their 2015 income tax returns, as well as payment of any tax that may be due. The parties shall             each bear their own costs relating to the preparation of this Settlement Agreement.
3. Mutual Release: The parties hereto, individually and jointly, and on behalf of themselves and their heirs and assigns, do hereby forever release, discharge and indemnify and hold harmless each other to and from all, and all manner of, actions and causes of action, suits, debts, dues, accounts, bonds, covenants, contracts, agreements, judgments, claims and demands whatsoever in law or equity, which they ever had, now have or which their heirs, executors and administrators, or any of them hereafter can, shall or may have, for, or by reason of any cause, matter or thing whatsoever arisen from the relationshipbetween and among Accountants and Clients from the beginning of the world to the date of these presents.
IN WITNESS WHEREOF, the parties have executed this Settlement Agreement. intending to be legally bound hereby.