Our fees for services will be computed based on the complexity of work performed and/or at our standard hourly rates, plus out-of-pocket expenses, in effect at the time the work is performed. Invoices are due upon receipt. A service charge of 1½% per month will be charged on all invoices not paid within 30 days from the date of the invoice. Clients agree to pay reasonable attorney fees and collection costs incurred by Robert L. Johnson, CPA/PFS & Associates, PLLC, relating to the collection of fees for services performed under the terms of the engagement. A signed engagement letter is required before services are performed. Certain minimum fees apply. Please call for details.