Atlas Terms of Service

This Atlas Terms Supplement (the “Atlas Supplement”) supplements and forms part of the Customer Terms of Service between you and the relevant member of the Fiskl Group (“Fiskl”) in respect of your use of Fiskl Atlas, our accountant practice-management product (“Atlas”). The Fiskl Group entity that is your contracting party (the “Contracting Fiskl Entity”) is determined under section 1A of the Customer Terms of Service.

It applies to: – Atlas Firms — accounting firms, bookkeeping practices, and equivalent professional services firms that hold an Atlas account; and – Atlas-managed Customers — Customers whose Fiskl Account is created, owned, paid for, or connected to an Atlas Firm under the billing models described below.

If you are an Atlas Firm, the Customer Terms of Service apply to you as the Customer of Atlas, and this Atlas Supplement adds the Atlas-specific terms. If you are a Customer of an Atlas Firm, the Customer Terms of Service apply to you in respect of your own Account, and this Atlas Supplement governs the relationship between you, your Atlas Firm, and Fiskl in respect of that connection.

Defined terms in the Customer Terms of Service apply here unless otherwise stated. In the event of conflict between this Atlas Supplement and the Customer Terms of Service in respect of Atlas-specific functionality, this Atlas Supplement prevails.

This Atlas Supplement supersedes the Accountant Program Terms (previously published at https://fiskl.com/legal/accountant-program-terms/) on the Effective Date.

1. Definitions specific to Atlas

“Atlas” has the meaning given in the Customer Terms of Service.

“Atlas Firm” means an accounting firm, bookkeeping practice, or other professional services firm that has registered for an Atlas account with Fiskl.

“Atlas Firm User” means an individual authorised by an Atlas Firm to access the Atlas account, including Super Admins, Billing Admins, Viewers, Owners, Admins, and Members as defined in section 4.

“Branch” means a unit of an Atlas Firm’s organisation operating in a single billing currency, as configured by the Atlas Firm.

“Charge Us Client” means an Atlas-managed Customer whose Fiskl Subscription is paid for by the Atlas Firm under the Charge Us billing model.

“Charge Us Model” means the billing model in which the Atlas Firm creates and owns the Customer’s Account and pays for the Customer’s Subscription.

“Client Pays Client” means an Atlas-managed Customer whose Fiskl Subscription is paid for by the Customer directly.

“Client Pays Model” means the billing model in which the Customer creates and owns the Account, pays for its Subscription directly, and the Atlas Firm has accountant access on terms granted by the Customer.

“Parent Organisation” means the top-tier entity of the Atlas Firm in Atlas, under which Branches are organised.

“Super Admin” means the Atlas Firm User with full administrative access at the Parent Organisation level.

2. Eligibility

2.1 Who can be an Atlas Firm

Atlas is available to entities that provide accounting, bookkeeping, advisory, tax, audit, or related professional services to multiple clients on a fee-paying or equivalent basis. Atlas Firms must be:

• a registered legal entity (limited company, partnership, sole tradership in good standing, or equivalent in your jurisdiction);
• authorised to provide accounting or bookkeeping services in compliance with applicable regulatory and professional rules in your jurisdiction (including, where required, registration with a recognised professional body such as ICAEW, ACCA, AICPA, CPA Australia, CA ANZ, CPA Canada, SAICA, or equivalent);
• compliant with all applicable rules of professional conduct, anti-money-laundering, sanctions, and tax-adviser regulation that apply to your practice.

By registering for Atlas, you represent and warrant that you meet these requirements and will inform Fiskl promptly if your status changes.

2.2 Fiskl’s right to verify and reject

Fiskl may, at its sole discretion, verify the eligibility of an Atlas Firm at any time, request supporting documentation, suspend an Atlas Firm pending verification, or refuse or terminate Atlas access where eligibility is not satisfied.

2.3 Pricing

Atlas is offered to eligible Atlas Firms free of charge for use of the accountant portal itself. Charge Us Client subscriptions are billed to the Atlas Firm at the rates set out at https://pricing.fiskl.com/ or in an Order Form. Fiskl may introduce paid Atlas tiers in future on terms set out in section 5 of the Customer Terms of Service.

3. Atlas structure: Parent Organisation and Branches

3.1 Parent Organisation

When an Atlas Firm registers, the registering individual becomes the Super Admin of the Parent Organisation. The Parent Organisation provides central oversight of all Branches, Atlas Firm Users, billing, and Customer relationships. The Parent Organisation does not manage Customers directly; that happens at the Branch level.

3.2 Branches

Each Branch represents a location, office, or business unit within the Atlas Firm. Branches operate in a single billing currency, set when the Branch is created. An Atlas Firm operating in multiple currencies should create one Branch per currency.

3.3 Multi-currency

Customer Accounts within a Branch may operate in any currency, regardless of the Branch billing currency. The Branch billing currency only controls how Fiskl bills the Atlas Firm for Charge Us Client Subscriptions and any Atlas Firm fees.

3.4 Configuration changes

The Atlas Firm may add Branches, modify Branch settings, and reconfigure its organisation structure in line with the Fiskl Platforms. Changes that affect Customer Accounts (transfers between Branches, changes to billing currency assignments) must be coordinated by the Atlas Firm and may require Customer notification.

4. Roles and permissions

4.1 Organisation-level roles

Atlas provides three organisation-level roles applicable across all Branches:

• Super Admin — full access to all Branches, Atlas Firm Users, billing, and configuration. The first registered Atlas Firm User holds this role.
• Billing Admin — visibility into invoices, charges, and upcoming fees across all Branches; no client-management or team-management rights.
• Viewer — read-only access to all Branches and Customer data.

4.2 Branch-level roles

For each Branch, the Atlas Firm may assign Atlas Firm Users one of three roles:

• Owner — full control over the Branch including billing and team management.
• Admin — manages clients and team members within the Branch, with limited billing access.
• Member — works with assigned clients but cannot manage team or billing.

The same Atlas Firm User may hold different roles in different Branches.

4.3 Granular customisation

The Atlas Firm may further customise role permissions for specific Atlas Firm Users where the Fiskl Platforms support such customisation, including removing specific permissions (such as billing access) from any role.

4.4 Atlas Firm responsibility

The Atlas Firm is responsible for assigning, modifying, and revoking Atlas Firm User roles in line with its internal access policies and applicable professional standards. Fiskl relies on the Atlas Firm’s role assignments and is not responsible for the consequences of inappropriate or untimely role changes.

5. Adding Customers — billing models

5.1 Three connection methods

An Atlas Firm may add a Customer to a Branch using one of three methods:

• Charge Us — Atlas Firm creates the Account. The Atlas Firm creates the Customer’s Account and pays the Subscription. The Atlas Firm owns the Account.
• Client Pays — Atlas Firm invites the Customer. The Atlas Firm sends an invitation; the Customer signs up, creates their own Account, and pays their own Subscription. The Customer owns the Account.
• Client Pays — Customer invites the Atlas Firm. The Customer signs up to Fiskl independently and invites the Atlas Firm to access their Account. The Customer owns the Account.

5.2 Billing-model attributes

The attributes of the two billing models are:

	Charge Us Model	Client Pays Model
Who pays the Subscription	Atlas Firm	Customer
Who owns the Account	Atlas Firm	Customer
Who can disconnect	Only the Atlas Firm	Either party
Billing method	Monthly Atlas Firm invoice per Branch	Customer pays Fiskl directly
Verified payment method required	Yes (in Branch billing currency, via Stripe)	No
Account ownership transfer available	Yes — from Atlas Firm to Customer	Not applicable

5.3 Locked billing model

The billing model for a Customer cannot be changed after the Account is connected. To change billing models, the Atlas Firm and Customer must follow the documented switching procedure, which involves disconnecting and reconnecting under the new model.

5.4 Mixed models within a Branch

An Atlas Firm may operate Charge Us Clients and Client Pays Clients within the same Branch. The Atlas Firm may apply different billing models to different Customer relationships based on the nature of each engagement.

6. Charge Us model — specific terms

6.1 Atlas Firm as Customer for the Subscription

For Charge Us Clients, the Atlas Firm is the Customer of Fiskl in respect of the Subscription. The Atlas Firm is responsible to Fiskl for paying Subscription fees, complying with the Customer Terms of Service in respect of the Subscription, and managing Subscription-level matters.

6.2 Customer relationship preserved

The Charge Us Client (the underlying business whose accounting is managed in the Account) is the natural-person or entity user of the Fiskl Platforms. The Charge Us Client receives the User Terms of Service and accepts them on first access to the Account.

6.3 Account ownership and disconnection

The Atlas Firm owns the Charge Us Client’s Account. The Charge Us Client cannot unilaterally disconnect the accountant relationship. The Atlas Firm may at any time:

• terminate the Charge Us Client’s Account;
• transfer ownership of the Charge Us Client’s Account to the Charge Us Client (converting it to a Client Pays Account); or
• export Customer Data on instructions from the Charge Us Client.

6.4 Atlas Firm fiduciary obligations to Charge Us Clients

The Atlas Firm acknowledges that it holds Customer Data of its Charge Us Clients in a position of professional trust. The Atlas Firm is solely responsible for:

• compliance with the professional confidentiality, conflict-of-interest, and fiduciary obligations applicable to it under the rules of its regulatory body and the laws of its jurisdiction;
• communicating with Charge Us Clients about the use of the Fiskl Platforms, the Atlas Firm’s processing of Customer Data, and any termination of the Atlas Firm’s services to the Charge Us Client;
• providing access to and copies of Customer Data on lawful instruction from the Charge Us Client, including in connection with regulatory inspections, professional disciplinary processes, and litigation.

6.5 End of the Atlas Firm — Charge Us Client relationship

When the Atlas Firm — Charge Us Client relationship ends (whether by termination by either party, disengagement, or cessation of the Atlas Firm), the Atlas Firm must offer to the Charge Us Client one of the following options:

• transfer of Account ownership to the Charge Us Client (converting to a Client Pays model);
• export of Customer Data and termination of the Account;
• such other transition as the Atlas Firm and Charge Us Client agree.

The Atlas Firm must give the Charge Us Client reasonable notice and provide reasonable cooperation. Fiskl will support the chosen transition by providing the necessary tooling.

6.6 Fiskl support of ownership transfer

Where the Atlas Firm initiates an Account ownership transfer to a Charge Us Client, Fiskl will execute the transfer through the Fiskl Platforms tooling provided for that purpose, or where such tooling is not yet available, by manual process coordinated through accountant_support@fiskl.com, subject in each case to verification of the Charge Us Client’s consent and identity. After transfer, the former Charge Us Client becomes a Client Pays Client and assumes responsibility for the Subscription, its payment method, and the Account.

6.7 Atlas Firm payment failure and step-in rights

Charge Us billing operates monthly in arrears. If an Atlas Firm fails to pay an invoice, becomes insolvent, ceases to be eligible under section 2, or otherwise becomes unable to fulfil its obligations to Charge Us Clients, the Charge Us Clients themselves are at risk of losing access to their accounts through no fault of their own. Fiskl reserves the following step-in rights to protect Charge Us Clients:

• Notification to Charge Us Clients. After two (2) Business Days following an Atlas Firm payment failure, or sooner where an Atlas Firm becomes insolvent or ineligible, Fiskl may notify each affected Charge Us Client directly of the situation, the risk to continued access, and the available transition options.
• Atlas Firm access suspension. Fiskl may suspend the Atlas Firm’s access to the affected Accounts, the Branch, or the Atlas Firm’s entire Atlas presence.
• Charge Us Client transition options. Fiskl may offer each affected Charge Us Client the option to:
• take ownership of its Account by converting to a Client Pays Account, providing its own payment method, and continuing the Subscription directly with Fiskl on the equivalent tier;
• export Customer Data and terminate the Account;
• migrate to another Atlas Firm willing to take over the relationship under the Charge Us model (subject to that firm’s acceptance and Fiskl’s eligibility checks).
• Data preservation. Fiskl will preserve Customer Data of affected Charge Us Clients for at least ninety (90) days from the suspension date, and longer where required by law or by ongoing transition activity, to facilitate orderly transition.
• Direct billing in transition. Where a Charge Us Client elects to take ownership under section 6.7(c)(i), Fiskl may charge that Charge Us Client directly for the period from suspension forward, and the Atlas Firm remains liable to Fiskl for the unpaid pre-suspension billing.
• No liability to Atlas Firm for step-in. The Atlas Firm acknowledges and agrees that Fiskl’s step-in rights under this section 6.7 are essential to protect Charge Us Clients and Fiskl, and that Fiskl is not liable to the Atlas Firm for exercising those rights in good faith.

This section is a backstop and does not substitute for the Atlas Firm’s primary obligations under sections 6.4 and 6.5.

7. Client Pays model — specific terms

7.1 Customer is the Customer

For Client Pays Clients, the Customer is the Customer of Fiskl in respect of the Subscription, applies the Customer Terms of Service, and pays Fiskl directly.

7.2 Atlas Firm access

The Atlas Firm has access to the Client Pays Client’s Account based on the access level granted by the Client Pays Client. Access is governed by the Customer Terms of Service.

7.3 Disconnection by either party

Either the Client Pays Client or the Atlas Firm may disconnect the relationship at any time. Disconnection ends the Atlas Firm’s access to the Account but does not affect the Client Pays Client’s continued use of the Fiskl Platforms or its Subscription.

7.4 No Atlas Firm fiduciary backing

For Client Pays Clients, Fiskl’s contractual relationship is with the Client Pays Client. The Atlas Firm’s professional duties to its Client Pays Client are between those parties.

8. Atlas Firm responsibilities for AI training and Data Products

8.1 Default position for Atlas-managed Customer Data

For Customer Data of Atlas-managed Customers (both Charge Us Clients and Client Pays Clients), Fiskl applies the rights granted in section 4.2, section 4.5, and section 8 of the Customer Terms of Service in respect of AI training, Aggregated Data, and Data Products, subject to the following Atlas-specific protections.

8.2 Atlas Firm as fiduciary in respect of Charge Us Clients

The Atlas Firm holds professional confidentiality duties to its Charge Us Clients. By onboarding a Charge Us Client onto Atlas, the Atlas Firm represents that:

• it has informed the Charge Us Client (or otherwise has the right) of Fiskl’s processing of Customer Data, including for AI training and Data Products on the terms of the Customer Terms of Service;
• it has obtained the consents, or has the lawful basis, required under its professional regulations and the laws of its jurisdiction to permit such processing;
• it will inform the Charge Us Client of Fiskl’s controls (including the opt-out mechanism) and assist the Charge Us Client in exercising those controls if requested.

8.3 Atlas Firm-level controls

The Atlas Firm may apply controls at the Parent Organisation or Branch level over the use of its Charge Us Clients’ Customer Data in AI training and Data Products. Where the Fiskl Platforms provide such controls, Fiskl will offer at minimum:

• a Branch-level setting to opt all Charge Us Clients on a Branch out of Customer-Data-based AI training and Data Products processing (with effect prospectively only, in line with section 8.7 of the Customer Terms of Service);
• per-Charge-Us-Client opt-out at Atlas Firm request.

Where the Fiskl Platforms do not yet provide these controls in-app, the Atlas Firm may request equivalent treatment by emailing dpo@fiskl.com, and Fiskl will give effect to the request on a forward-looking basis.

8.4 Client Pays Clients control their own data

For Client Pays Clients, the opt-out under section 8.6 of the Customer Terms of Service is exercised directly by the Client Pays Client. The Atlas Firm may inform and assist the Client Pays Client in considering and exercising the opt-out.

8.5 Aggregated Data

Aggregated Data derived from Atlas-managed Customers is subject to the same treatment as Aggregated Data generally. The Atlas Firm acknowledges and accepts that Aggregated Data is owned by Fiskl and may be used in Data Products, on the basis that it is irreversibly de-identified.

9. Atlas Firm conduct

The Atlas Firm:

• will conduct its activities through Atlas in accordance with applicable laws, regulations, and the rules of its professional regulator;
• will use the Atlas Firm’s name and brand in association with Fiskl only as expressly permitted under the Customer Terms of Service;
• will not represent itself as Fiskl or as authorised to bind Fiskl in any matter beyond the role of an Atlas Firm using Atlas;
• will not disparage Fiskl, the Fiskl Platforms, or other Atlas Firms;
• will not use Atlas to facilitate any breach of professional conduct rules, anti-money-laundering rules, sanctions, or other applicable law.

10. Charge Us billing — operational terms

10.1 Monthly invoicing

Fiskl invoices the Atlas Firm monthly per Branch for all Charge Us Client Subscriptions on that Branch. The invoice is denominated in the Branch billing currency.

10.2 Pro-rata billing

Adding or upgrading a Charge Us Client mid-cycle is prorated based on the date of addition or upgrade. Downgrades and removals take effect at the next billing cycle.

10.3 Payment method

The Atlas Firm must maintain a verified payment method through Stripe for each Branch operating under the Charge Us Model, in the Branch billing currency.

10.4 Late payment

Sections 5.7 and 12 of the Customer Terms of Service apply. Suspension of an Atlas Firm’s Subscription affects access to all Charge Us Client Accounts on the affected Branch. Fiskl will use reasonable efforts to give prior notice and to coordinate transition options for affected Charge Us Clients before suspension takes hold.

10.5 Disputes

Billing disputes must be raised within 30 days of invoice. Fiskl will investigate in good faith and credit any amount agreed to be incorrectly billed.

11. Atlas Firm support

11.1 Support channels

Fiskl provides Atlas Firms with in-app chat support and access to the Fiskl help documentation. Email support is available at the addresses listed at https://help.fiskl.com/atlas/. Fiskl may offer paid support tiers in future.

11.2 No professional advice

Fiskl support staff and Fi (Fiskl’s conversational AI and orchestration system) provide product information, technical guidance, and accounting tooling. They do not provide legal, tax, audit, or professional accounting advice, and Fi outputs are not regulated advice in any jurisdiction. Atlas Firms remain solely responsible for the professional advice they provide to their clients.

12. Referral program — Atlas Firms

12.1 Eligibility for the partner program

Atlas Firms may be eligible to participate in Fiskl’s Global Partner Program (or a successor referral program). The terms of the Global Partner Program govern that participation. Where Atlas Firms also participate in the Global Partner Program, the partner program terms apply in addition to this Atlas Supplement.

12.2 Referral attribution

Referral attribution is tracked through Fiskl’s partner-program platform (currently Partnero). Charge Us Clients are not eligible for partner-program referral commissions because the Atlas Firm is the payer; Client Pays Clients introduced by an Atlas Firm may be eligible subject to the partner program terms.

13. Confidentiality and Customer Data

13.1 Customer Data of Atlas-managed Customers

The Atlas Firm acknowledges that Customer Data of Atlas-managed Customers is the Confidential Information of those Customers. The Atlas Firm must use Customer Data only for the purpose of providing professional services to that Customer, in accordance with applicable professional rules and the Atlas Firm’s engagement letter or equivalent with the Customer.

13.2 No use of Charge Us Client Customer Data for own benefit

The Atlas Firm must not use Charge Us Client Customer Data for the Atlas Firm’s own benefit (other than to provide the contracted professional services) or for the benefit of any third party, except as permitted under applicable law and the engagement with the Charge Us Client.

13.3 Compliance with the DPA and Atlas Firm DPA

Where the Atlas Firm acts as Processor for a Charge Us Client (Controller), the Atlas Firm is responsible for entering into appropriate processor terms with the Charge Us Client, separate from this Atlas Supplement. Fiskl acts as Sub-processor in that arrangement.

In addition to the master Data Processing Addendum (DPA) at https://fiskl.com/legal/data-processing-addendum/, Fiskl makes available a separate Atlas Firm DPA addressing the firm-as-Processor / Fiskl-as-Sub-processor relationship in Atlas. The Atlas Firm DPA is incorporated by reference where executed and governs the data-processing aspects of the Atlas Firm’s use of Atlas in respect of Charge Us Clients managed under the firm’s professional engagement. To request the Atlas Firm DPA, contact dpo@fiskl.com.

14. Term and termination

14.1 Term

This Atlas Supplement starts on the day the Atlas Firm registers (or the date specified in any Order Form) and continues until terminated.

14.2 Termination by Atlas Firm

The Atlas Firm may terminate this Atlas Supplement at any time by terminating its Atlas account. Atlas Firm-initiated termination triggers the Atlas Firm’s obligations to its Charge Us Clients under section 6.5.

14.3 Termination by Fiskl

Fiskl may terminate this Atlas Supplement on the grounds and in the manner set out in section 12 of the Customer Terms of Service, including for failure to maintain eligibility under section 2, breach of section 9, or non-payment of Charge Us billing.

14.4 Effect of termination

On termination of this Atlas Supplement:

• the Atlas Firm’s access to Atlas ends;
• Charge Us Client Accounts are handled in accordance with section 6.7 to protect those Charge Us Clients;
• Client Pays Clients retain access to their Accounts; the Atlas Firm’s accountant access is removed;
• provisions that survive termination of the Customer Terms of Service also survive termination of this Atlas Supplement, in respect of Atlas matters.

15. Liability allocation

15.1 Between Atlas Firm and Fiskl

The liability provisions of the Customer Terms of Service (section 15) apply between the Atlas Firm and Fiskl. The Atlas Firm’s liability cap is the greater of the fees paid by the Atlas Firm to Fiskl in the 12 months preceding the event giving rise to liability (including Charge Us Client Subscription fees paid by the Atlas Firm to Fiskl) and GBP 100.

15.2 Atlas Firm indemnity to Fiskl

In addition to section 14.3 of the Customer Terms of Service, the Atlas Firm will indemnify Fiskl against third-party claims arising from:

• the Atlas Firm’s professional services to its Charge Us Clients or Client Pays Clients;
• the Atlas Firm’s failure to fulfil its obligations under section 6.4 or 6.5;
• the Atlas Firm’s misrepresentation of its eligibility under section 2;
• the Atlas Firm’s misuse of Customer Data of Atlas-managed Customers.

15.3 No Fiskl liability for Atlas Firm services

Fiskl is not a party to the engagement between the Atlas Firm and its clients. Fiskl is not liable for the Atlas Firm’s professional services, advice, omissions, or compliance with professional rules.

16. Cross-references and precedence

This Atlas Supplement is incorporated into the Customer Terms of Service.

In the event of conflict: – between this Atlas Supplement and the Customer Terms of Service in respect of Atlas-specific matters, this Atlas Supplement prevails; – between this Atlas Supplement and the DPA in respect of personal data processing, the DPA prevails; – between this Atlas Supplement and the Privacy Policy in respect of Personal Data of Atlas Firm Users, the Privacy Policy prevails.

17. Changes to this Atlas Supplement

Changes are made on the basis set out in section 11 of the Customer Terms of Service.

18. Contact

Topic	Email
Atlas account questions	accountant_support@fiskl.com
Atlas Firm onboarding	accountant_support@fiskl.com
Data protection	dpo@fiskl.com
Legal notices	legal@fiskl.com

Fiskl Limited 6A Thirlmere Road London, N10 2DN United Kingdom Company number: 09330290

This Atlas Terms Supplement is a v2026 initial publication. It supersedes the Accountant Program Terms (effective 8 October 2024) on the Effective Date. Existing Atlas Firms transition to this Atlas Supplement on the Effective Date. Existing Customers managed under the prior Accountant Program Terms continue to be managed under this Atlas Supplement unless objected to in writing within 30 days.

Effective: 15 March 2026