Last Updated: August 15, 2026
These Terms of Service (the “Terms”) govern your use of lucenabookkeeping.ca (the “Site”) and the services provided by Lucena Bookkeeping & CFO Solutions Inc. (“Lucena”, “we”, “us” or “our”).
By using the Site or engaging our services, you agree to these Terms. Client engagements may also be governed by a separate engagement letter, service agreement, proposal or other written agreement. If there is any conflict between these Terms and a written agreement accepted by Lucena and the client, the terms of that agreement will prevail with respect to the applicable engagement.
1. Services We Provide
Lucena provides bookkeeping, record keeping, payroll and financial administration, accounts payable and accounts receivable support, management reporting, dashboard reporting and KPI monitoring, Fractional CFO Advisory, business financial education, and tax preparation and related support services, where applicable.
Our Fractional CFO Advisory services are designed as management support and may include budgeting and forecasting support, cash flow planning, KPI monitoring, management dashboards, financial process improvement and assistance in understanding internal management information for business decision-making.
These services do not include audit, review, assurance or compilation engagements, professional opinions or certifications on financial statements, or other services reserved by applicable law or professional regulation to licensed or regulated professionals.
The availability and scope of services may vary depending on the client’s circumstances, applicable laws and regulatory requirements.
The specific scope of work, deliverables, responsibilities, fees and timelines applicable to each engagement will be described in the applicable engagement letter, service agreement or accepted proposal.
Lucena will not provide a service where doing so would require a professional licence, registration, permit or authorization that Lucena does not hold.
2. Professional and Regulated Services
Lucena is not a CPA firm and does not hold itself out as providing services reserved by applicable law or professional regulation to Chartered Professional Accountants or other licensed or regulated professionals.
Lucena does not perform or issue audit, review or other assurance engagement reports, compilation engagement reports under applicable CPA Canada professional standards, professional opinions or certifications concerning financial statements, or other services reserved by applicable law or professional regulation.
Where a requested service falls outside Lucena’s permitted scope, the client may be advised to obtain services from an appropriately qualified independent professional.
Any independent professional engaged by the client is separately responsible for their services and fees unless expressly agreed otherwise in writing.
This is consistent with CPA New Brunswick’s current guidance identifying audit, review, assurance, compilation under CPA standards and certain financial-statement opinions/certifications as restricted services.
3. No Legal or Investment Advice; Tax Services Limited to Engagement Scope
Information provided through the Site, educational materials, general communications and business support services is provided for informational and business management purposes.
Lucena does not provide legal or investment advice.
Tax preparation and tax-related services are provided only where expressly included in the applicable engagement and are limited to the agreed scope. Unless expressly agreed otherwise in writing and legally permitted, Lucena does not provide legal opinions, formal tax opinions or other professional services reserved by applicable law or professional regulation.
Clients should obtain independent legal, investment, tax or other professional advice where appropriate to their circumstances.
Clients remain responsible for their business, financial, investment, tax and legal decisions.
4. Client Responsibilities
To enable Lucena to perform services accurately and on time, clients agree to:
- provide complete, accurate and timely information, records and supporting documentation;
- maintain source documents and records required by applicable law;
- promptly review information, reports, tax returns, filings and other deliverables provided for review or approval;
- notify Lucena promptly of errors, omissions, changes or material information that may affect the services;
- provide necessary access and authorizations to accounting platforms, payroll systems, government accounts or other systems where required;
- maintain the security of their own accounts, credentials, devices and systems;
- provide approvals, signatures and authorizations required to complete or submit work; and
- meet responsibilities and deadlines identified in the applicable engagement agreement.
Lucena is entitled to rely on information and documentation supplied by the client or persons authorized by the client.
Lucena is not responsible for penalties, interest, delays, errors, omissions or other consequences resulting from incomplete, inaccurate, misleading or late information supplied by or on behalf of the client, except to the extent directly caused by Lucena’s negligence, wilful misconduct or other liability that cannot lawfully be excluded.
5. Tax Preparation and Filing
Where tax preparation or filing services are included in an engagement, the client remains responsible for providing complete and accurate tax information and supporting documentation.
The client must review the completed return and any required authorization forms before filing.
Where Lucena electronically files a tax return on behalf of a client, filing will occur only after required client authorization has been obtained and subject to applicable Canada Revenue Agency requirements, eligibility rules, system availability and filing procedures.
The client remains responsible for paying any taxes, instalments, interest or other amounts owing to the appropriate tax authority by the applicable deadline.
Preparation or submission of a tax return does not guarantee that the return will be accepted as filed or that a tax authority will not reassess, review, audit or request additional information.
6. Fees, Taxes and Payment
All fees are stated in Canadian dollars unless otherwise indicated.
Pricing displayed on the Site is informational and may change from time to time. Unless expressly stated otherwise, website pricing does not constitute a binding offer.
The fees applicable to a particular engagement will be those stated in the applicable engagement letter, service agreement or accepted proposal.
Applicable GST/HST and other taxes will be charged where required by law.
Invoices must be paid according to the payment terms applicable to the engagement. Subject to applicable law and the applicable engagement agreement, Lucena may suspend or discontinue services where invoices remain unpaid after their due date.
Additional work outside the agreed scope may be subject to additional fees with the client’s authorization.
7. Confidentiality and Privacy
Lucena treats client information as confidential and uses reasonable administrative, technical and physical safeguards appropriate to the sensitivity of information within its custody or control.
Personal information will be collected, used, disclosed, retained and protected in accordance with applicable Canadian privacy laws and Lucena’s Privacy Policy.
Lucena may provide information to employees, contractors, professional advisers and third-party service providers where reasonably necessary to provide the services, operate the business, comply with legal obligations or where otherwise authorized by the client or permitted by law.
Please review our Privacy Policy for further information about how personal information is handled.
Canadian privacy guidance specifically treats financial information as sensitive and requires safeguards appropriate to the sensitivity of the information.
8. Technology, Cloud Services and AI-Assisted Tools
Lucena may use accounting software, tax software, cloud-based platforms, automation, analytics and artificial intelligence-assisted tools in connection with the delivery and administration of its services.
Lucena uses reasonable measures designed to protect client information and considers the nature and sensitivity of information when selecting and using service providers.
Third-party service providers may process or store information in Canada or other jurisdictions. Information processed or stored outside Canada may be subject to the laws and lawful access requirements of those jurisdictions.
AI-assisted and automated tools may be used to support efficiency, analysis and administrative processes but are not intended to replace appropriate human review.
Additional information regarding personal information, service providers and privacy practices is contained in Lucena’s Privacy Policy.
9. Electronic Communications and Security
Electronic communications, including email, messaging platforms and online document-sharing services, involve inherent security and delivery risks.
Clients agree to use reasonable security precautions when transmitting sensitive financial, tax, payroll or personal information and should use secure document-sharing methods provided or approved by Lucena where available.
10. Term and Termination
Either party may terminate an engagement in accordance with the applicable engagement letter or service agreement.
Upon termination, fees for services performed and authorized expenses incurred up to the effective termination date remain payable.
Subject to applicable law, Lucena will cooperate in making client-provided records and agreed completed deliverables available in a reasonable format.
Transition assistance, conversion of records, additional reporting or other services requested following termination may be subject to additional fees.
Termination does not affect rights or obligations that accrued before termination or provisions that by their nature are intended to survive termination.
11. Limitation of Liability
To the fullest extent permitted by applicable law, Lucena will not be liable for indirect, incidental, special, exemplary or consequential damages, including loss of profits, revenue, anticipated savings or business opportunity, arising out of or relating to the Site or services.
To the fullest extent permitted by applicable law, Lucena’s aggregate liability arising out of a particular engagement will not exceed the fees paid to Lucena under that engagement during the twelve (12) months immediately preceding the event giving rise to the claim.
Nothing in these Terms excludes or limits liability to the extent that such liability cannot lawfully be excluded or limited.
Nothing in these Terms is intended to waive or restrict any mandatory right or remedy available under applicable law.
12. No Guarantee of Outcomes
Lucena does not guarantee any particular financial, tax, profitability, financing, business, regulatory or other outcome.
Budgets, forecasts, projections, dashboards, KPI analyses and other forward-looking information are based on assumptions and information available at the time they are prepared. Actual results may differ materially.
No information provided by Lucena should be interpreted as a guarantee of future financial or business performance.
13. Intellectual Property
The Site and its original content, including text, graphics, logos, branding, templates, dashboards, educational materials and other proprietary content, are owned by Lucena or its applicable licensors and are protected by applicable intellectual property laws.
Except as permitted by applicable law or with Lucena’s prior written permission, Site content may not be reproduced, distributed, published, modified, commercially exploited or used to create derivative works.
Subject to the applicable engagement agreement, clients may use final reports and deliverables prepared specifically for them for their intended internal business purposes.
Lucena retains all rights in its pre-existing and underlying materials, methodologies, processes, templates, models, know-how, systems, tools and general knowledge, including those incorporated into client deliverables.
14. Third-Party Services
The Site and Lucena’s services may use or integrate with third-party software, accounting platforms, tax software, payroll systems, financial institutions, government portals, cloud providers and other third-party services.
Lucena does not control third-party systems and cannot guarantee their continuous availability, functionality, security or performance.
Lucena is not responsible for delays, interruptions, errors or failures caused by third-party systems to the extent such matters are outside Lucena’s reasonable control.
Third-party services may also be governed by their own terms of service and privacy policies.
15. Site Information and Availability
Lucena takes reasonable steps to maintain the Site and provide useful and accurate information but does not guarantee uninterrupted availability or that all Site information will always be complete, current or error-free.
Lucena may modify, suspend or discontinue any portion of the Site at any time.
Information available on the Site is general in nature and should not be relied upon as professional advice applicable to a specific person or situation.
16. Commercial Electronic Communications
Where required by law, Lucena will obtain appropriate consent before sending commercial electronic messages.
Commercial electronic communications may include information regarding Lucena’s services, educational materials, business updates and promotions.
Recipients may withdraw consent or unsubscribe from commercial electronic communications using the unsubscribe mechanism provided in the communication or by contacting Lucena.
Service, transactional, security, legal or administrative communications may continue to be sent where permitted or required by law.
17. Force Majeure
To the extent permitted by applicable law, Lucena will not be responsible for delays or failure to perform caused by circumstances beyond its reasonable control, including natural disasters, severe weather, power or telecommunications outages, failures of government portals or third-party platforms, labour disruptions, cyber incidents, public emergencies or other events outside Lucena’s reasonable control.
This provision does not excuse payment obligations for services already performed.
18. Governing Law and Jurisdiction
These Terms are governed by the laws of the Province of New Brunswick and the federal laws of Canada applicable therein, without regard to conflict-of-law principles.
Subject to mandatory rights, remedies or jurisdictional rules that cannot lawfully be excluded or restricted, disputes arising from these Terms or use of the Site will be subject to the jurisdiction of the courts of New Brunswick.
19. Changes to These Terms
Lucena may update these Terms from time to time to reflect changes to the Site, services, business practices, technology or applicable legal or regulatory requirements.
The current version will be posted on this page together with the applicable “Last Updated” date.
Revised Terms will apply prospectively to use of the Site from their effective date.
An existing client engagement will continue to be governed by its applicable engagement letter, service agreement or accepted proposal. Publication of revised Terms on the Site will not, by itself, amend an existing client agreement unless the applicable agreement expressly permits such amendment and applicable law allows it.
20. Severability
If any provision of these Terms is determined by a court or other competent authority to be invalid, illegal or unenforceable, that provision will be interpreted or limited to the minimum extent necessary, where legally permissible, and the remaining provisions will continue in effect.
21. No Waiver
A failure or delay by Lucena to exercise a right or remedy under these Terms does not constitute a waiver of that right or remedy.
A waiver is effective only with respect to the specific matter for which it is given.
22. Contact Us
Lucena Bookkeeping & CFO Solutions Inc.
236 Saint George Street, 2nd Floor
Moncton, NB E1C 1E4
Canada
Email: info@lucenabookkeeping.ca
Telephone: +1 (506) 973-6448
Website: lucenabookkeeping.ca