Publication notices
Website terms and engagement boundaries
Published October 2026
These terms govern the informational website and its contact tools. They distinguish reading about accounting activity from appointing an accountant or receiving advice on a particular set of facts. The legal entity is identified on the About page. Any professional work requires its own clear understanding of scope and responsibilities.
1. The accounting business presented here
MARILENE FERRO CONTABILIDADE LTDA is the registered name used to identify this business. Its confirmed activity is accounting, and the supplied address is in Santo Antônio de Posse, SP, Brazil. The English-language presentation does not change that identity or establish a foreign office. Consult the About page for the business record and the Contact page for the enquiry route. A shortened name in navigation is a visual identifier and not a substitute for identifying a party to an agreement.
2. General explanations and individual facts
The services page explains the relationship between accounting information, supporting records and the context of a business question. It does not apply a rule to your particular circumstances or establish the treatment of an item in your accounts. A general description is not an individualized opinion, certification or filing instruction. Before relying on a professional conclusion, establish the relevant facts and the scope of the work to which that conclusion relates. These pages do not provide a self-service advice tool.
3. Beginning a conversation
You can prepare an enquiry describing the business question you want to discuss. Use accurate contact details and do not impersonate another organization or imply an authority you do not have. Avoid sending a whole accounting file when a short description will introduce the subject. An initial email does not itself appoint the firm, accept a mandate or create an obligation to perform work. Seek a clear understanding of the proposed relationship before relying on activity being undertaken on your behalf.
4. Documents, access and responsibilities
A later engagement may depend on records, explanations, decisions or authorizations supplied by the parties involved. Their scope needs to be established for the actual work rather than assumed from a website illustration. Keep access credentials and unnecessary third-party information out of the introductory enquiry. The site does not grant permission to act for another person or authorize access to a government, banking or client system. Any such arrangement requires the relevant authority and a suitable exchange process.
5. The draft and delivery process
The form validates entered values and displays an email preview on the page. A second control can open the draft in your chosen email application, where you decide whether to send. This does not create a client file, issue an engagement reference or confirm receipt by the firm. A preview may be visible even if an email application is not configured. When an enquiry is important to a time-sensitive matter, obtain the appropriate acknowledgement rather than relying on a local screen.
6. Fees and terms of work
No fee schedule, payment facility or online order is published in this website. A discussion of a possible engagement does not establish a free service or an unstated price. The actual work should have clear conditions covering its subject, responsibilities, relevant dates and commercial arrangements. Those conditions belong in the applicable proposal or agreement. These website terms do not silently vary an accepted engagement or remove an obligation arising under a specific representation or a mandatory legal requirement.
7. Dates and operational reliance
Accounting questions can be affected by a period, supporting material and decisions that are not visible in an introductory message. The website does not monitor a deadline for a visitor, promise a filing outcome or take responsibility for a task merely because its subject appears in an enquiry. Describe time-sensitive circumstances through an appropriate communication channel and confirm what has actually been accepted. Keep records of the scope and dates agreed for work rather than inferring them from general explanatory language.
8. Proper use and content rights
Browse the pages for business information and use the enquiry controls for legitimate questions. Do not interfere with access, introduce malicious content or attempt to obtain records not intended for you. Text, design and diagrams may be protected by applicable intellectual property rights. They do not grant permission to imply the firm’s endorsement of another service. Ordinary accessibility tools and lawful uses of information are not prohibited by this section. Ask about permission where proposed reproduction requires it.
9. Technology and separate providers
The network, hosting and your browser affect the availability of the public pages. Your email application handles a draft independently. A problem with either environment does not prove a message was delivered or a task was accepted. The site is not a replacement for a client portal or an agreed document transfer mechanism. If a page appears unclear or a control fails, identify the problem through a suitable contact route and retain any information needed to explain the issue.
10. Other notices and mandatory rights
The Privacy page addresses the limited enquiry information. The fee and cancellation notice concerns questions about later arrangements. The information notice distinguishes explanations from project-specific conclusions. Read these documents with any actual engagement terms. Nothing in these website terms excludes liability or a protection that cannot lawfully be excluded. A website revision does not automatically rewrite earlier correspondence or an agreement. Questions about the applicability of a statement should identify the statement and the work concerned.