Compliance | Advisory | Planning
Date: July 27, 2026
Client Name / Entity: Roo Home Care LLC (DBA: Paid.care)
Attention: JR Ricker, Brooks Butler
RE: Master Engagement Letter – Accounting, Fractional Controller, & Tax Services
Dear JR and Brooks,
Thank you for selecting IndyTax LLC ("Firm," "we," "us," or "our") to provide professional bookkeeping, controller, and tax services to Roo Home Care LLC ("Client," "you," or "your") and its executive leadership team. This engagement letter, including the terms outlined below and attached General Terms and Conditions, sets forth the scope, objectives, responsibilities, and terms of our professional engagement, structured in alignment with standards promulgated by the American Institute of Certified Public Accountants (AICPA).
1. Scope of Services
IndyTax LLC will perform the following professional services for the entity and designated executive team members:
A. Monthly Bookkeeping Services
- Monthly bank, credit card, and merchant processing account reconciliations.
- Recording, classifying, and posting of monthly financial transactions into your accounting software.
- Maintenance of the general ledger and fixed asset schedules.
B. Fractional Controller Services
- Preparation and presentation of monthly financial statements (Balance Sheet, Income Statement, Cash Flow Statement) for management use.
- Monthly cash flow forecasting, budget variance analysis, and operational financial metrics review.
- Oversight of internal accounting workflows, internal control review, and advisory on operational efficiencies.
Note: Controller services are management advisory services and do not constitute an audit, review, or examination under AICPA Attestation Standards.
C. Quarterly Sales & Use Tax Return Filings
- Preparation and electronic filing of state and local quarterly sales and use tax returns based on client-provided transactional data.
- Calculation and reporting of applicable state/local tax liabilities.
D. Annual Tax Return Filings for Company Executive Team (JR Ricker / Brooks Butler)
- Preparation and filing of federal and state annual income tax returns for designated members of the Company Executive Team (e.g., Form 1040 and applicable state returns).
- Preparation of annual entity tax returns (e.g., Form 1065, Form 1120, or Form 1120-S) and issuance of Schedules K-1 to equity holders, as applicable.
E. Quarterly Tax Planning
- Quarterly pro-forma tax projections and liability estimations for the entity and executive leadership.
- Quarterly estimated tax payment calculations and delivery of payment vouchers/instructions.
- Strategic tax minimization and structuring recommendations based on current tax law.
F. Tax Election Modifications and Filings – Ad Hoc / Fee Based
- Evaluation, preparation, and submission of required federal and state tax entity classification elections (e.g., Form 2553 S-Corporation Election, Form 8832 Entity Classification Election).
- Filing of accounting method changes (e.g., Form 3115) or tax year end modifications when requested and appropriate.
G. Letters of Support & Professional Verification Statements – Ad Hoc / Fee Based
- Preparation of third-party verification letters (e.g., CPA comfort letters, lender confirmation letters, or income verification requests) subject to AICPA Professional Standards (specifically Rule 1.700 and AU-C Section 920 guidance).
Note: IndyTax LLC will only issue verification letters when supported by underlying records and permitted under professional standard guidelines. We cannot guarantee solvency or vouch for future operational performance.
2. Summary of Engagement Deliverables & Frequency
| Service Category | Key Deliverables | Frequency |
|---|---|---|
| Bookkeeping | Reconciled General Ledger, Bank Statements, Transaction Coding | Monthly |
| Fractional Controller | Management Financial Statement Package, Cash Flow Forecast, Variance Analysis | Monthly |
| Sales Tax Compliance | State & Local Sales/Use Tax Returns & Filings | Quarterly |
| Tax Planning | Tax Projection Analysis, Estimated Tax Vouchers, Planning Session | Quarterly |
| Annual Tax Compliance | Entity Returns (1065/1120/1120-S), K-1s, Executive 1040 Filings | Annual |
| Elections & Support | Form 2553/8832 Filings, Third-Party Verification Letters | As Needed |
3. Management Responsibilities
The conduct of this engagement relies on management's cooperation and timely provision of complete, accurate information. Specifically, management agrees to:
- Provide accurate, complete, and timely access to all financial records, source documents, bank statements, and tax notices.
- Designate a competent management-level individual to oversee all accounting, controller, and tax advisory deliverables.
- Maintain adequate internal controls and safeguard company assets.
- Review and approve all tax returns, elections, and financial reports prior to submission.
4. Professional Standards & Limitations
This engagement is governed by the Professional Code of Conduct and relevant Statements on Standards for Accounting and Review Services (SSARS) and Statements on Standards for Tax Services (SSTS) issued by the AICPA.
- No Audit or Assurance: This engagement will not involve an audit, review, or compilation of financial statements under AICPA Attestation Standards, and no opinion or audit-level assurance will be expressed.
- Reliance on Information: We will rely on information provided by you without independent verification, except where professional prudence requires clarification.
- Tax Advice Limitations: Tax advice provided is based on tax statutes, regulations, and judicial interpretations in effect at the time the advice is rendered. We are not responsible for future retroactively applied law changes.
5. Professional Fees and Billing Terms
Services will be billed on a monthly recurring retainer basis for core bookkeeping, controller, sales tax, and quarterly planning services, with annual tax return preparation billed upon completion. Out-of-pocket costs (e.g., filing fees, courier charges) will be billed separately.
| Service Component | Billing Structure | Amount |
|---|---|---|
| Monthly Accounting & Controller Retainer & Tax Compliance | Recurring Monthly (1st of month) | $2,500 / mo |
6. Acknowledgment and Acceptance
If the terms set forth in this agreement are acceptable, please sign and return a copy of this letter to signify your agreement to the scope, terms, and conditions of this engagement.
Sincerely,
IndyTax LLC
Joshua Roche, CPA
Managing Member, IndyTax LLC
Date:
ACCEPTED AND AGREED:
Roo Home Care LLC
By:
Name: JR Ricker
Title: CEO
Date: