Terms & Conditions

Main Street Tax Pro^© Certification & Membership (Enterprise Licensee)

Terms and Conditions

Effective Date: August 1, 2026

These Terms & Conditions (the "Terms") govern the Authorized User of an Enterprise License and their enrollment in, access to, and use of the Main Street Tax Pro^® Program, including all resources, products, and services, for individuals who have been granted access through an Enterprise Owner's purchase of one or more Licenses, offered by Main Street Professionals^®, LLC, an Arizona limited liability company (hereinafter "MSP^®”).

1. Definitions

Advisor. A Member of the MSTP^® Program that has graduated from the Certification passing all of the required quizzes and examinations.

Advisor Mindset & Performance Training. Is ongoing training in MSTP^© with live classes and a recorded library of training and resources focused on mindset, life and relationship coaching strategies to better succeed as an Advisor.

Authorized User. Is a Member of the Program and is a designated participant who received a License to participate in the Main Street Tax Pro^® Program paid for by an Enterprise Owner.

Certification. The process of a Member completing the required Main Street Tax Pro (MSTP^®) Training Library curriculum and passing all required quizzes and examinations with a score of at least ninety percent (90%) in order to become Certified as a Main Street Certified Tax Advisor (MSCTA^®).

Enrollment. The date a Member purchases the Main Street Tax Pro^® Program, or an Enterprise Owner purchases a License for an Authorized User.

Enterprise Owner. The Practice Owner representing an accounting firm, business entity, or other organization purchasing Licenses for its Authorized Users.

License. Means the license an Authorized User has in order to have access to the MSTP^® Program, paid and provided for by an Enterprise Owner.

Member. Means a Member who has purchased the MSTP^© Program as a Practice Owner, or is an Authorized User under the Enterprise Program, to now pursue Certification to become an Advisor with the designation MSCTA^®.

Membership Site. The online dashboard, mobile application, website pages, and other digital platforms through which MSP^® delivers the MSTP^® Program content, communications, resources, and community access.

Monthly Member. Is a Member who is paying for the Monthly Membership and utilizing the benefits of Monthly Membership as described herein.

Monthly Membership. Provides additional benefits to Members and Authorized Users with a License under the Enterprise Program, which may include access to ongoing weekly training classes, all Live trainings in the Practice Builder Training and Advisor Mindset & Performance Training, ticketing options to the MainStreet 360^® Conference, the opportunity to be listed on the Tax Advisor Network^®, invitation to the Member Open Forum to collaborate with other Members, and access to a variety of other resources and support material, under these Terms.

MSCTA^®. Means Main Street Certified Tax Advisor^®, a designation granted to a Member who completes Certification and remains eligible to use the designation under these Terms.

MSTP^® Program. Means the Main Street Tax Pro Program^® and is the combination of (1) the Certification, and the (2) Monthly Membership with all of its additional benefits supporting Members set forth herein.

MSP^®. Means Main Street Professionals^©, LLC, an Arizona limited liability company.

Network. Means the Tax Advisor Network^© as set forth herein.

Practice Owner. Is an individual sole proprietor, or equity owner of an accounting firm, business entity, or other organization that enrolls in the MSTP^® Program. If and when the Practice Owner purchases Licenses of the MSTP^® Program for Authorized Users, they also become an Enterprise Owner.

Profile. Is an Advisor’s personal bio and information listed on their Profile page on the Network, either as a Practice Owner, or the Enterprise Owner representing their company and Advisors.

Profile Guidelines. Are the minimum standards of an Advisor’s personal Profile on the Network that a Member must meet in order to be listed and remain listed on the Network.

Onboarding. The procedures a Member or Authorized User is offered after Enrollment to become familiar with and utilize all of the services and benefits under the MSTP^® Program.

Practice Builder Training. Is a library of training and resources in MSTP^© with ongoing classes focused on business skills and strategies to grow and scale an Advisory Practice.

Program. Also refers to and means the The Main Street Tax Pro^® Program as set forth above.

Re-Certification. The annual update education and examination required for a Certified Member to continue using the MSCTA^© designation and to remain eligible for listing on the Tax Advisor Network^©.

Resource Library. On the Membership site, the Member will have access to various resources that will be updated from time to time at the discretion of MSP^©, to assist the Member on their progress to get Certified and practice as a Certified Tax Advisor.

Tax Advisor Network^©. An online directory of MSCTA^© Members who qualify to be an Advisor listed on a searchable database owned and operated by MSP^© where visitors may locate and independently engage with eligible Advisors.

White Papers. Legal memos or summaries of the tax law and strategies taught in the Certification training to serve as a resource to the Members.

2. Enrollment and Personal Membership

Enrollment for the Authorized User is paid for by an Enterprise Owner purchasing one or more LIcenses to access and use of the Main Street Tax Pro^® Program, pursue Main Street Certified Tax Advisor^® Certification, and participate in the Monthly Membership. Membership is personal and non-transferable. A Member may not assign the Program, substitute another participant, share login credentials, or permit any person or entity to access the Program content without the prior written consent of MSP^©. The Member is responsible for all activity occurring through the Member's account and for maintaining a current email address and payment method. Upon Enrollment, a Member will receive an Onboarding email and video with all the necessary information for creating a username, logging in for the first time, and how to access and utilize all the features of the Program. A Member will also be offered a Live Onboarding session over zoom with a Member Services representative at no additional cost.

3. Certification Program and Training Library

The Certification currently includes twelve (12) Modules and more than seventy (70) Sections, together with videos, white papers, quizzes, final examinations, mobile and desktop access, and related resources. While the Member has access to the Certification process, the Member will also have access to the recordings and materials in the Training Library for the Advisor Mindset & Performance Training, but not the Live trainings unless participating in the Monthly Membership for these Programs. MSP^© may update and add content as reasonably necessary to address legislation, regulations, case law, professional developments, and changes in the tax, legal, accounting, financial, and business environment. MSP^© reserves the right to also modify the sequence, format, instructors, delivery platform, curriculum, or individual components without creating a right to a refund, provided that the overall nature of the Program is not materially eliminated.

4. Quizzes, Examinations, and Certification Standards

Each Section of the Certification may contain a quiz of approximately ten (10) to twenty-five (25) questions, and each Module may contain a final examination of approximately twenty-five (25) to fifty (50) questions. Unless MSP^© states otherwise, a Member must obtain a score of at least ninety percent (90%) before advancing to the next required portion of the curriculum. A Member may retake a quiz or examination as many times as reasonably necessary to earn a passing score. MSP^© may investigate irregular testing activity and may withhold, suspend, or revoke Certification if MSP^© reasonably believes a Member cheated, shared answers, misrepresented completion, or otherwise compromised the integrity of the Certification process.

5. Time to Begin and Completing Certification

Unless indicated by MSP^© in writing, a Member or Authorized User holding a License in the Enterprise Program, has twelve (12) months from the date of Enrollment to complete all Certification requirements. If the Member fails to complete the Certification within the twelve (12) month period after Enrollment, the Member forfeits further Certification access and is not entitled to a refund. Nonetheless, If a Member fails to complete Certification within the twelve (12) months, the Enterprise Owner may repurchase Certification for a one time fee of $2,500, regardless of the then-current price, for a period of twelve (12) months after forfeiture. Upon the date of the repurchase the timing period to complete the Certification begins for another twelve (12) month period as set forth above. The discounted repurchase is available one time only; failure to timely complete Certification after the discounted repurchase time period eliminates any further right to repurchase the MSP^© Program at the discounted price.

6. Monthly Membership, Training Benefits, Renewal and Billing

The Monthly Membership is for one (1) individual who already holds an Enterprise License to the MSP^© Program under the Terms hereunder. The Monthly Price is negotiated and paid for by the Enterprise Owner based on the number of Licenses purchased. The Monthly Membership automatically renews until cancelled in accordance with MSP^© cancellation procedures set forth below. MSP^© may change the monthly price upon reasonable advance notice as economic conditions or Program offerings require. A Member may not share their login credentials to the Monthly Membership Training and Resources, or permit any person or entity to access the content without the prior written consent of MSP^©. The Monthly Membership currently includes the following benefits and may be modified at any time in the sole discretion of MSP^©:

1. Weekly technical trainings and open Q&A forums;
2. Access to the AI Markbot^©- Closed Tax and Legal Library Research tool
3. Advisor Mindset and Performance Live Trainings, recordings and resources;
4. Access to all the Resources, tools, videos, white papers, and other benefits;
5. Annual Re-Certification videos and testing at no additional charge, and
6. Member Community Forum.

MSP^© reserves the right to remove, modify, or add additional benefits to the Monthly Membership. Failed or past-due payments by the Enterprise Owner may result in immediate suspension of Membership benefits and Program access.

7. MSCTA^© Designation and Annual Re-Certification

Upon graduation from the Certification program and completing all of the exams by a score of at least 90%, the Member may use the MSCTA^© designation after the Member's individual professional name, so long as the Member completes the annual requirements for Re-Certification. MSP^© reserves the right to waive annual requirements for Re-Certification and a Member is not required to Re-Certify if MSP^© determines an annual update is not necessary due to an insufficient volume of changes in federal or state case law, statutes, or regulations. If Re-Certification is required in a given year, it will occur during the approximately ninety-day period beginning January 1 and ending March 31. The Annual Re-Certification requires a Certified Member to watch various videos and complete an examination by the announced deadline earning at least ninety percent (90%) passage rate. Unlimited reasonable examination attempts are permitted. The Re-Certification fee, if applicable, will be negotiated and by for by the Enterprise Company.

8. Continuing Education

MSP^© will use reasonable efforts to obtain advance Continuing Education, Continuing Professional Education, Continuing Legal Education, etc… (“CE”) approval for its courses and training library, from appropriate regulatory bodies, including the IRS, state accounting boards, bar associations, and other professional organizations. However, MSP^© does not guarantee that any particular class will qualify for CE credit for a Member's professional license, jurisdiction, or professional designation. MSP^© will provide available materials to Members commonly required for a Members application for CE, including learning objectives, outlines, presentation slides, quizzes, surveys, and other information as reasonably possible. The Member remains solely responsible for determining eligibility, documenting attendance, submitting applications, and satisfying licensing requirements.

9. Intellectual Property and Limited License

All MSP^© Program content, including videos, recordings, presentations, curriculum, quizzes, examinations, answer keys, white papers, templates, forms, checklists, marketing resources, software, graphics, trademarks, logos, AI prompts, outputs, workflows, and downloadable materials, is owned by or licensed to MSP^© and protected by intellectual property law. Subject to compliance with these Terms, MSP^© grants the Member a limited, revocable, non-exclusive, non-transferable, non-sublicensable license to access and use Program materials for the Member's own internal education and professional practice. Without the prior written consent of MSP^©, the Member may not copy, record, screen-capture, reproduce, publish, distribute, sell, license, upload, publicly display, share, reverse engineer, remove proprietary notices from, or create derivative or competing educational products from Program materials. The Member may use client-facing templates only to the extent expressly authorized and may not represent MSP content as independently authored. No ownership rights are transferred.

10. Technical Information, Strategy, and Downloads, and Confidentiality,

Tax, legal, and financial information provided in the MSP^© Program, including its interpretation and related strategies applied thereto are provided for education and productivity purposes and may be incomplete, inaccurate, or unsuitable for a particular client. The Member recognizes that tax law can change literally daily based on federal and state case law and statutes, and moreover the facts and circumstances of a particular client a Member may be serving can vary widely, as such, the Member agrees that it must independently verify all information learned in the MSP^© program and is solely responsible for their own professional judgment, client advice, data privacy, and legal or ethical compliance. Additionally, any prompts, calculators, templates, and generated outputs provided by and through the MSP^© program are for the educational benefit of the Member only and must be verified by the Member for accuracy and any obscure interpretations or changes in the law.

11. Community Standards and Confidentiality.

Members must communicate professionally and may not harass, threaten, discriminate against, defame, solicit unlawfully, spam, impersonate others, post infringing content, or disrupt the community of other Members. Members may not solicit other Members for any income opportunity, services, or products on live training sessions, forums, peer discussions, or during any other Program activities or platforms. Members shall not disclose another Member's confidential, personal, client, or proprietary information without authorization. MSP^© in its sole and absolute discretion, may remove any Member from any portion of the Program for violating these standards. Additionally, MSP^© may moderate, remove, preserve, or modify content as reasonably necessary to administer the Program, and enforce these Terms.

12. AI Use and Privacy Policy

As part of your membership, we may provide artificial intelligence ("AI") tools designed to help members navigate course materials, locate resources, answer educational questions, summarize content, and enhance the learning experience. These AI features are intended solely for educational and informational purposes. Responses generated by the AI are not legal, tax, accounting, financial, investment, or other professional advice and should not be relied upon as a substitute for consultation with a qualified professional. AI-generated responses may be incomplete, inaccurate, or outdated. Members are solely responsible for verifying any information before acting upon it. Questions, prompts, and other information you voluntarily submit to the AI may be processed to generate responses and improve the functionality, accuracy, and performance of the AI features. Please do not submit confidential, proprietary, sensitive personal information, financial account numbers, Social Security numbers, passwords, or other information you do not wish to be processed by the AI.

Educational content, training materials, templates, videos, downloads, prompts, and other proprietary resources available through the AI remain the intellectual property of the Company and are licensed solely for the member's personal use under the Membership Terms. AI responses may incorporate or reference proprietary educational materials that may not be copied, redistributed, republished, or used to create competing products or services.

AI features are provided on an "as available" basis. We reserve the right to modify, suspend, limit, or discontinue any AI functionality at any time without prior notice. To the fullest extent permitted by law, the Company disclaims all warranties regarding AI-generated content and shall not be liable for any direct, indirect, incidental, consequential, or special damages arising from or related to a member's use of, or reliance upon, AI-generated responses.

By accessing or using any AI feature included with your membership, you acknowledge that you have read, understood, and agree to this AI Use and Privacy Policy.

13. Suspension, Termination, and Reservation of Rights

MSP^© may suspend or terminate Membership, Certification, use of the MSCTA® designation, access to Program materials, community participation, conference benefits, or listing on the Tax Advisor Network^© for nonpayment, credential sharing, cheating, intellectual property misuse, unlawful or unethical conduct causing reputational harm to MSP^©, or any material breach of these Terms. Except where prohibited by law, termination for cause does not create a right to a refund. Upon termination or expiration, the Member must immediately stop using MSCTA^© credentials and restricted materials. MSP^© reserves all rights not expressly granted and may discontinue or modify Program features, instructors, platforms, schedules, or policies upon reasonable notice.

14. Disclaimers of Warranties and Professional Advice

THE PROGRAM AND ALL CONTENT ARE PROVIDED "AS IS" AND "AS AVAILABLE." TO THE MAXIMUM EXTENT PERMITTED BY LAW, MSP DISCLAIMS ALL EXPRESS OR IMPLIED WARRANTIES, INCLUDING MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, ACCURACY, NON-INFRINGEMENT, AVAILABILITY, AND RESULTS. Program content is general education and does not constitute legal, tax, accounting, investment, financial, or other professional advice for any particular person or transaction. Enrollment does not create an attorney-client, accountant-client, fiduciary, partnership, agency, employment, franchise, or joint-venture relationship. MSP^© does not guarantee Certification, continuing education approval, tax savings, increased revenue, client referrals, business success, or any particular outcome.

15. Limitation of Liability and Indemnification

TO THE MAXIMUM EXTENT PERMITTED BY LAW, MSP^© AND ITS OWNERS, MANAGERS, EMPLOYEES, INSTRUCTORS, AFFILIATES, AND LICENSORS SHALL NOT BE LIABLE FOR INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL, EXEMPLARY, OR PUNITIVE DAMAGES; LOST PROFITS, REVENUE, DATA, CLIENTS, OR BUSINESS OPPORTUNITIES; OR CLAIMS ARISING FROM PROFESSIONAL SERVICES PROVIDED BY A MEMBER. MSP^© AGGREGATE LIABILITY ARISING OUT OF THE PROGRAM SHALL NOT EXCEED THE AMOUNT THE MEMBER PAID TO MSP DURING THE TWELVE (12) MONTHS PRECEDING THE EVENT GIVING RISE TO THE CLAIM. The Member shall defend, indemnify, and hold harmless MSP^© and its owners, managers, employees, instructors, affiliates, and licensors from claims, liabilities, damages, judgments, penalties, costs, and reasonable attorneys' fees arising from the Member's professional services, client relationships, unlawful conduct, breach of these Terms, misuse of Program content or credentials, infringement of third-party rights, or violation of privacy or data-security obligations.

16. Electronic Communications and Changes to Terms

The Member consents to receive MSP^© notices, billing communications, policy updates, and legally required disclosures electronically at the email address or account dashboard associated with the Membership. Electronic notices satisfy any requirement that a communication be in writing. MSP^© may amend these Terms prospectively by posting revised Terms or providing electronic notice. Continued use of the Program after the effective date of revised Terms constitutes acceptance, except where affirmative consent is required by law.

17. Governing Law; Arizona Venue; No Mandatory Arbitration

These Terms shall be construed, enforced, and governed by the laws of the State of Arizona, without regard to conflict-of-law principles. Neither party is required by these Terms to submit a dispute to mediation or arbitration. The Member irrevocably consents to the personal jurisdiction of the state and federal courts located in Arizona, and exclusive venue for any action shall lie in those courts, except that MSP^© may seek injunctive relief in any court of competent jurisdiction to protect intellectual property, confidential information, or certification marks.

18. General Provisions and Electronic Acceptance

These Terms, together with the applicable checkout page, order form, refund policy, privacy policy, and policies expressly incorporated by reference, constitute the entire agreement regarding the MSP^© Program and supersede prior or contemporaneous discussions concerning the same subject. If any provision is held invalid or unenforceable, it shall be modified to the minimum extent necessary and the remaining provisions shall remain effective. The failure of MSP^© to enforce a provision is not a waiver. Headings are for convenience only. MSP^© may assign these Terms in connection with a merger, reorganization, financing, or sale of assets.

19. Electronic Acceptance

By selecting "I Agree," submitting payment, or accessing the Program, the Member adopts an electronic signature and agrees that electronic acceptance has the same legal force as a handwritten signature. The Member represents that the Member has authority to enter into these Terms individually and, where applicable, on behalf of the Member's company.

August 1, 2026 | Main Street Professionals^©, LLC

If you have any questions, comments, or concerns, don’t hesitate to reach out to my team at members@markjkohler.com. They can help with setting up your Tax Advisor Network Profile, and give you tips to help you get your first clients!