Terms & Conditions

Please read these Terms and Conditions ("Terms") carefully before using the website and AI Compliance Assistant operated by FAJIMI & CO. Chartered Accountants ("we", "us", "our", "the Firm"). By accessing or using our services, you confirm that you have read, understood, and agree to be bound by these Terms. If you do not agree, please do not use our website or AI assistant.

Acceptance of Terms

By accessing and using this website (fajimiandco.com) and the AI Compliance Assistant embedded therein, you accept and agree to be bound by these Terms and our Privacy Policy, which is incorporated herein by reference.

These Terms apply to all visitors, users, and others who access or use the website, whether or not they engage us for professional services. Our services are intended for adults aged 18 years and above.

Use of the Website

2.1 Permitted Use

You may use this website for lawful purposes only. You agree to use this website solely for:

• Obtaining general information about Nigerian tax law and our professional services.
• Submitting enquiries for professional accounting, audit, advisory, or tax services.
• Asking the AI Compliance Assistant questions relating to Nigerian tax and regulatory matters.

2.2 Prohibited Use

You agree not to:

• Use the website in any way that violates applicable Nigerian or international laws or regulations.
• Attempt to gain unauthorised access to any part of our systems, admin portal, or backend infrastructure.
• Transmit any unsolicited or unauthorised advertising or promotional material (spam).
• Use automated means (bots, scrapers) to systematically extract content from this website.
• Upload or transmit any material that is defamatory, offensive, fraudulent, or infringes any third-party rights.
• Attempt to overload, disable, or impair the AI system through excessive or abusive queries.
• Use the AI assistant to seek advice for criminal, fraudulent, or tax evasion purposes.

AI Compliance Assistant. Important Disclaimer

3.1 Nature of AI Responses

The AI Compliance Assistant:

• Provides general information based solely on official Nigerian tax documents uploaded to our knowledge base.
• Prepends every response with a mandatory legal disclaimer as required by our professional obligations.
• May not reflect the most recent amendments to tax laws, FIRS circulars, or Finance Acts.
• May occasionally produce inaccurate, incomplete, or outdated information despite our best efforts.

3.2 No Substitute for Professional Advice

All AI-generated responses must be verified independently by a qualified chartered accountant or tax practitioner licensed in Nigeria before you take any action. The Firm strongly recommends engaging a professional for:

• Tax planning, filing, and compliance decisions.
• FIRS audit representation or correspondence.
• Corporate structuring, CAC filings, or company secretarial matters.
• Any matter where financial, legal, or regulatory liability may arise.

3.3 Accuracy Limitations

Nigerian tax law is amended frequently through Finance Acts, FIRS administrative notices, Federal Inland Revenue Service circulars, and court decisions. The AI knowledge base reflects documents available at the time of our last update. We make no warranty, express or implied, that AI responses are current, accurate, or complete.

Professional Services

Any professional accounting, audit, tax, advisory, or forensic services provided by FAJIMI & CO. Chartered Accountants are governed by separate engagement letters and terms agreed upon at the commencement of each engagement. These Terms govern website use only and do not create any professional engagement or advisory relationship.

FAJIMI & CO. is registered with the Institute of Chartered Accountants of Nigeria (ICAN) and operates in accordance with ICAN's Code of Professional Conduct and applicable regulations.

Intellectual Property

All content on this website including text, graphics, logos, icons, images, the AI knowledge base, software, and compiled tax document summaries is the property of FAJIMI & CO. Chartered Accountants or its content licensors and is protected under Nigerian copyright law and applicable international treaties.

You may:

• View and print content for your personal, non-commercial use.
• Share links to our website pages.

You may not:

• Reproduce, republish, distribute, or create derivative works from our content without express written permission.
• Remove or alter any copyright, trademark, or proprietary notices.
• Use our trademarks, firm name, or logo without prior written consent.

Limitation of Liability

To the fullest extent permitted by applicable Nigerian law:

• This website and the AI Compliance Assistant are provided "as is" and "as available" without warranties of any kind, express or implied, including but not limited to fitness for a particular purpose, accuracy, or non-infringement.
• FAJIMI & CO., its partners, staff, and agents shall not be liable for any direct, indirect, incidental, consequential, special, or punitive damages arising from your use of, or inability to use, this website or the AI assistant.
• We shall not be liable for any loss, penalty, interest, or regulatory action resulting from reliance on AI-generated information without independent professional verification.
• We do not guarantee that the website will be uninterrupted, error-free, or free of viruses or other harmful components.

Nothing in these Terms excludes or limits our liability for fraud, death or personal injury caused by our negligence, or any other liability that cannot be excluded under Nigerian law.

Third-Party Links & Services

Our website may contain links to third-party websites (e.g., FIRS, CAC, ICAN, NDPC portals, professional bodies). These links are provided for your convenience only. We have no control over the content of those sites and are not responsible for:

• The accuracy or completeness of any third-party content.
• The privacy practices of third-party sites.
• Any products or services offered by third parties.

Visiting linked third-party websites is at your own risk and subject to those websites' own terms and policies.

Our AI backend uses third-party AI API providers. Your use of the AI assistant implies acceptance that your query text may be transmitted to such providers for processing, as described in our Privacy Policy.

Indemnification

You agree to indemnify, defend, and hold harmless FAJIMI & CO. Chartered Accountants, its partners, employees, agents, and successors from and against any claims, liabilities, damages, losses, costs, or expenses (including reasonable legal fees) arising out of or in connection with:

• Your use or misuse of the website or AI Compliance Assistant.
• Your violation of these Terms or any applicable law or regulation.
• Any content you submit through the website.
• Your reliance on AI-generated information without appropriate professional verification.

Governing Law & Dispute Resolution

These Terms shall be governed by and construed in accordance with the laws of the Federal Republic of Nigeria, without regard to conflict of law principles.

Any dispute arising out of or in connection with these Terms shall first be subject to good-faith negotiation between the parties. If unresolved within 30 days, the dispute shall be submitted to the exclusive jurisdiction of the courts of the Federal Capital Territory (FCT), Abuja, Nigeria.

Nothing in this clause prevents either party from seeking urgent injunctive relief from a court of competent jurisdiction.

Privacy

Your use of this website is also governed by our Privacy Policy, which explains how we collect, use, store, and protect your personal data in compliance with the Nigeria Data Protection Act 2023 (NDPA). By using this website, you consent to the data practices described in the Privacy Policy.

Changes to These Terms

We reserve the right to modify these Terms at any time. When we make changes, we will update the "Last Updated" date at the top of this page. Your continued use of the website after any changes constitutes your acceptance of the revised Terms.

We encourage you to review these Terms periodically. If you do not agree with any changes, you should discontinue use of the website.

Severability & Entire Agreement

If any provision of these Terms is found to be invalid, illegal, or unenforceable by a court of competent jurisdiction, the remaining provisions shall continue in full force and effect.

These Terms, together with our Privacy Policy, constitute the entire agreement between you and FAJIMI & CO. regarding your use of this website and supersede any prior agreements or understandings.