User Terms of Service

These User Terms of Service (the “User Terms”) govern your use of the Fiskl Platforms as an Authorized User of a Fiskl Customer’s Account. They form a binding agreement between you and the relevant member of the Fiskl Group (“Fiskl”). By accessing or using the Fiskl Platforms through a Customer’s invitation, you accept these User Terms.

If you are also a Customer in your own right (for example, you hold your own Fiskl Account), the Customer Terms of Service apply to you separately as the Customer of that Account, and these User Terms apply to your use of any other Account to which you are invited as an Authorized User.

These User Terms are part of the Fiskl legal stack and incorporate the Acceptable Use Policy and the Privacy Policy by reference. Defined terms in the Customer Terms of Service apply here unless otherwise stated.

1. Who these User Terms cover

You are an “Authorized User” if a Fiskl Customer has invited you to access their Account. Authorized Users include:

• employees, contractors, and consultants of the Customer;
• accountants, bookkeepers, and other professional advisers acting for the Customer;
• Atlas Firm Users acting on behalf of an Atlas Firm in respect of the Atlas Firm’s clients;
• any other individual the Customer has granted access to, in any role provided by the Fiskl Platforms.

The “Customer” is the organisation, business, or individual whose Account you are accessing. If you do not know who the Customer is, ask the person who invited you.

2. The Customer controls the Account

2.1 Customer ownership of the Account

The Customer (not you) is Fiskl’s contracting party for the Account. The Customer:

• chooses the Subscription tier and pays Fiskl the applicable fees;
• decides who to invite as Authorized Users and what role and permissions each Authorized User holds;
• controls the Customer Data within the Account;
• decides retention, export, and deletion settings;
• can change permissions, suspend, or remove your access at any time.

2.2 Customer Data is the Customer’s

Customer Data submitted to or generated within the Account belongs to the Customer. You may have access to Customer Data only in the role granted to you by the Customer.

2.3 What this means for you

Fiskl provides the Fiskl Platforms to the Customer and follows the Customer’s instructions in respect of the Account. Practical consequences:

• the Customer may export, modify, or delete Customer Data, including data you have submitted in your role;
• the Customer may revoke your access at any time;
• if you believe a Customer is misusing your personal data, raise it with the Customer first; Fiskl will assist the Customer in responding;
• if you have a dispute about Customer Data, your relationship with the Customer governs that dispute.

Fiskl is not responsible for the Customer’s policies, the Customer’s instructions to its Authorized Users, or the Customer’s relationship with you.

2.4 Atlas-specific note

If you are an Atlas Firm User accessing a client’s Account on behalf of the Atlas Firm, your access is also governed by the Atlas Terms Supplement. The Atlas Firm — not the underlying client — directs your access in that case.

3. You must follow the rules

3.1 Eligibility

You must be at least 16 years old. The Fiskl Platforms are intended for use in connection with a business, freelance practice, or professional engagement, not for personal consumer purposes (unless you are a sole trader using the Fiskl Platforms for your own business).

3.2 Account security

You must:

• keep your login credentials secure;
• not share your credentials with another person;
• enable multi-factor authentication where the Fiskl Platforms offers it for your role (and you must use the MFA provided for the Atlas accountant portal where applicable);
• notify Fiskl or the Customer promptly if you suspect unauthorised access to your access credentials.

3.3 Acceptable Use Policy

You must comply with the Acceptable Use Policy. The AUP includes prohibitions on fraudulent use, financial misrepresentation, money laundering and sanctions evasion, abuse of Fi (Fiskl’s conversational AI and orchestration system), abuse of the Fiskl Platforms’s security and integrity, and misuse of the Customer’s Account. Breaches by you may be attributed to the Customer who invited you (see the AUP and the Customer Terms of Service).

3.4 Customer policies

The Customer may have its own policies that apply to your use of the Fiskl Platforms (acceptable use, data classification, retention, IT security, professional conduct). You are responsible for following those policies; Fiskl does not enforce them on the Customer’s behalf.

4. Your data and Fi

4.1 Personal data

The Privacy Policy describes how Fiskl collects and uses information about Authorized Users (including your account information, usage data, and Fi conversation data). Read it at https://fiskl.com/legal/privacy-policy/.

4.2 Customer Data of the Customer

Customer Data within the Account is the Customer’s data, not yours. The Customer is the Controller of that Customer Data; Fiskl is the Processor. The Customer Terms of Service and the Data Processing Addendum (DPA) govern that processing.

4.3 Fi reads Customer Data

Fi accesses Customer Data within the Account to answer questions, run reports, and (where you instruct) perform actions. Fi does not expose your Account’s Customer Data to Authorized Users of other Customers’ Accounts.

4.4 AI training and Data Products

The Customer’s instructions, the Customer’s opt-out choices, and the Customer Terms of Service govern whether Customer Data within the Account is used for AI training and Data Products. As an Authorized User, you do not control these settings; raise the question with the Customer if it matters to you.

4.5 Use of Fi

Fi outputs may contain errors. You must verify Fi outputs before relying on them, especially for filings, payments, regulatory submissions, and material business decisions. Do not treat Fi outputs as legal, tax, audit, or professional accounting advice.

5. Limits of authority

5.1 You don’t bind Fiskl

You have no authority to bind Fiskl, to vary the Customer Terms of Service, to vary the Atlas Terms Supplement, or to make commitments on Fiskl’s behalf.

5.2 You bind the Customer

Within the role and permissions the Customer has granted you, your actions in the Account are deemed to be the Customer’s actions for the purposes of the Contract between Fiskl and the Customer. The Customer is responsible for your activity to the same extent as if the Customer had performed it directly.

6. Limitation of liability (between you and Fiskl)

6.1 No financial liability of you to Fiskl

Other than for breaches of the AUP or for unlawful conduct, you have no financial liability to Fiskl under these User Terms. The Customer is the contracting party for fees and other commercial obligations.

6.2 Fiskl liability cap to you

Subject to section 6.4, Fiskl’s aggregate liability to you under these User Terms in any 12-month period is capped at GBP 100. This is the same cap that applied under the prior User Terms; it reflects the indirect commercial relationship between you and Fiskl through the Customer.

6.3 Excluded losses

Fiskl is not liable to you for indirect, incidental, special, consequential, or punitive damages, or for loss of profits, revenue, or savings, regardless of the legal theory.

6.4 Exclusions from cap

Nothing in this section limits Fiskl’s liability for: (a) death or personal injury caused by negligence; (b) fraud or fraudulent misrepresentation; (c) any other liability that cannot be limited or excluded by law.

6.5 Consumer rights preserved

Where you are a consumer under applicable law in your jurisdiction (for example, sole traders in the UK under the Consumer Rights Act 2015), nothing in this section affects rights that cannot be excluded or limited by contract.

7. Termination of your access

7.1 By the Customer

The Customer may revoke your access at any time, for any reason, without notice to Fiskl.

7.2 By Fiskl

Fiskl may suspend or terminate your access immediately if:

• you breach these User Terms or the AUP;
• your use of the Fiskl Platforms threatens security, system integrity, or the rights of others;
• the Customer’s Subscription is terminated or suspended (in which case all Authorized Users on the Account lose access);
• Fiskl reasonably suspects fraudulent use or financial crime under the AUP.

Where practicable, Fiskl will give notice; in cases involving suspected fraud, security, or unlawful activity, Fiskl may act without prior notice.

7.3 By you

You may stop using the Fiskl Platforms at any time. Contact the Customer to revoke your invitation and access. Fiskl deletes Authorized User-level data within a reasonable period after access ends, subject to retention required by law and the Customer’s account-level retention.

7.4 What survives

Sections that by their nature should survive (including limits on authority, liability provisions, the AUP obligations relating to past conduct, and confidentiality) survive termination of your access.

8. General

8.1 Changes to these User Terms

Fiskl may update these User Terms from time to time on the basis set out in section 11 of the Customer Terms of Service. Material changes are effective 30 days after notice (by email to your account email address or in-Service message). Continued use after the effective date constitutes acceptance.

8.2 Governing law and jurisdiction

These User Terms are governed by the laws of England and Wales, with the courts of England and Wales having exclusive jurisdiction, except that: – where you are a consumer in a jurisdiction whose mandatory law preserves your right to bring proceedings in your local courts, that right is preserved; – where the Customer Terms of Service have been varied by an Order Form between Fiskl and the Customer to provide a different governing law for the Account, that Order Form governs the relationship between you and the Customer (not your relationship with Fiskl, which remains under English law).

8.3 Notices

• Notices to Fiskl: legal@fiskl.com (legal notices) or feedback@fiskl.com (other notices), with copy to Fiskl Limited, 6A Thirlmere Road, London, N10 2DN, United Kingdom.
• Notices to you: by email to the address associated with your Authorized User access, or via the Fiskl Platforms.

8.4 Entire agreement and conflict

These User Terms, the AUP, and the Privacy Policy (together with the Customer Terms of Service and other documents in the Fiskl legal stack to the extent applicable to you) constitute the entire agreement between you and Fiskl in respect of your use of the Fiskl Platforms as an Authorized User. In the event of conflict between these User Terms and the Customer Terms of Service, the Customer Terms of Service prevail. In the event of conflict in respect of personal data processing, the DPA prevails.

8.5 No third-party beneficiaries

Except where expressly provided, no third party (including the Customer that invited you) may enforce these User Terms against you or against Fiskl.

8.6 Severability and waiver

Failure to enforce a right is not a waiver. If any provision is held unenforceable, it is modified to the minimum extent necessary, and the remaining provisions continue in effect.

9. Contact

Topic	Email
Questions about these User Terms	legal@fiskl.com
Privacy and data protection	dpo@fiskl.com or privacy@fiskl.com
Suspected security vulnerability	security@fiskl.com
Customer support	support@fiskl.com

For account-specific issues (your role, your access, your activity in the Account), contact the Customer that invited you. Fiskl can only act on instructions from the Customer in respect of the Account.

Fiskl Limited (and the wider Fiskl Group) 6A Thirlmere Road London, N10 2DN United Kingdom Company number: 09330290

Effective: 15 March 2026 Version 2026.4