Important: By accessing or using Materiality Engine, you agree to be bound by these Terms of Service. If you do not agree to these terms, please do not use our services.

1. Account Registration

To use Materiality Engine, you must:

• Be at least 18 years old
• Provide accurate and complete registration information
• Maintain the security of your account credentials
• Notify us immediately of any unauthorized access
• Use the service only for lawful purposes

2. Service Description

Materiality Engine provides automated materiality calculation services for audit professionals. Our service includes:

• OCR processing of financial documents
• Materiality calculations based on industry standards
• Data export capabilities
• Team collaboration features (Professional and Audit Firm plans)

We reserve the right to modify or discontinue any service feature at our discretion.

3. Subscription Plans

Plan	Billing Cycle	Auto-renewal	Cancellation
Starter	Monthly/Yearly	Yes	Anytime, effective next cycle
Professional	Monthly/Yearly	Yes	Anytime, effective next cycle
Audit Firm	Monthly/Yearly	Yes	30-day notice required

4. Acceptable Use

You agree not to:

• Upload malicious software or content
• Attempt to circumvent security measures
• Use the service for illegal purposes
• Share account access with unauthorized users
• Reverse engineer or decompile our software
• Upload content you don't have rights to

5. Intellectual Property

Our Rights: All intellectual property rights in the Materiality Engine platform, including software, design, and content, are owned by us or our licensors.

Your Content: You retain ownership of the financial documents you upload. By uploading content, you grant us a limited license to process it for providing our services.

6. Disclaimer of Warranties

The service is provided "as is" and "as available" without warranties of any kind. We do not guarantee:

• 100% accuracy of OCR results
• Uninterrupted service availability
• That the service will meet all your requirements
• That results will be accepted by regulatory bodies

7. Limitation of Liability

To the maximum extent permitted by law, Materiality Engine shall not be liable for:

• Indirect, incidental, or consequential damages
• Loss of profits, data, or business opportunities
• Damages exceeding the amount paid for services in the last 12 months
• Errors in materiality calculations used for audit decisions

8. Termination

We may terminate or suspend your account if you:

• Violate these Terms of Service
• Engage in fraudulent activity
• Fail to pay subscription fees
• Use the service illegally

Upon termination, we will delete your data according to our privacy policy.

9. Governing Law

These Terms shall be governed by the laws of Cyprus. Any disputes shall be resolved in the courts of Nicosia, Cyprus.