Terms of Service

These Terms of Service (the "Terms") govern the relationship between AG International Consulting LLC ("AGIC", "we" or the "Company"), Company ID 405326090, and any user of the agic.ge website or any other AGIC service (the "Client" or "you").

By accessing or using the Site or our services, you agree to be bound by these Terms. If you do not agree, please discontinue use of the Site immediately.

AGIC provides the following professional services:

• Audit & Assurance — financial statement audits under ISA standards; ISAE 3000 compliance engagements;
• Accounting Services — bookkeeping, financial statement preparation and reporting;
• Tax Consulting — tax declarations, optimization strategies, dispute resolution;
• Business Consulting — strategic advisory, financial analysis, due diligence;
• AGIC Academy — professional development courses and training programmes.

The specific scope, timeline and fees for each engagement are defined in a separate signed agreement.

The agic.ge website is provided for informational purposes. When using the Site, you agree to:

• Use the Site for lawful purposes only;
• Not engage in any activity that disrupts the Site's operation or security;
• Not use automated scraping or crawling tools;
• Not reproduce AGIC's brand, logo or content without prior written consent.

All content on agic.ge — including text, graphics, logos, methodologies and report formats — is owned by or licensed to AGIC. Any copying, distribution or commercial use is prohibited without AGIC's prior written consent.

Audit reports, accounting records and consulting materials prepared for a Client are the property of the Client. AGIC may retain working copies for the periods required by applicable law and professional standards.

AGIC is bound to treat all Client information as strictly confidential in accordance with the IESBA Code of Ethics (Section 114) and applicable Georgian law. This obligation extends to:

• All AGIC employees and sub-contractors;
• An unlimited period following the conclusion of the engagement;
• Any information relating to the Client's business, financial or legal affairs that became known to AGIC in the course of the engagement.

Disclosure may only occur: (a) with the Client's written consent; (b) pursuant to a legal requirement or order of a court or regulatory body; or (c) to fulfil AGIC's professional obligations (AML, SARAS reporting).

Fees, payment schedules and currency are determined by the individual engagement agreement. General principles:

• Invoices are issued upon delivery of services or in advance, as agreed in the contract;
• Payment is due within 10 business days of the invoice date, unless otherwise agreed;
• Late payments may attract a penalty of 0.05% per annum per day of delay;
• All prices include applicable taxes (including VAT where applicable).

An engagement may be terminated:

• By mutual written agreement — at any time;
• By either party — on 30 calendar days' written notice;
• By AGIC immediately — in the event of a material breach by the Client, including payment default exceeding 30 days or actions materially damaging AGIC's professional reputation.

Upon termination, the Client shall pay for all services rendered on a pro-rata basis. AGIC shall return all Client-owned documents within 10 business days.

AGIC's services are conducted in accordance with ISA, ISAE 3000 and IESBA standards. AGIC makes no warranty as to any specific business outcome, profit or financial result.

AGIC's liability is limited to:

• Direct damages only — where caused by AGIC's proven negligence or wilful misconduct;
• Maximum amount — capped at the total fees paid under the relevant engagement agreement;
• AGIC accepts no liability for indirect, consequential or speculative losses.

The parties shall first attempt to resolve any dispute by good-faith negotiation. If no resolution is reached within 30 days, the dispute shall be referred to:

• The courts of Georgia — for general commercial disputes;
• The Tbilisi Arbitration Institute (TAI) — where expressly provided for in the engagement agreement.

Governing law: the Civil Code of Georgia and applicable professional standards.

AGIC shall not be liable for any failure to perform its obligations where such failure results from circumstances beyond its reasonable control, including natural disasters, war, governmental restrictions or cyber attacks. AGIC will notify the Client without delay upon the occurrence of any such event.

AGIC reserves the right to update these Terms at any time. Updated Terms take effect 30 days after publication on the Site. Existing engagements entered into prior to any update are not affected until renewal or extension.

For any questions about these Terms, please contact us: