These Terms of Service (“Terms”) govern your access to and use of the website www.tmcs.com.ng operated by TMCS Professional Services. By visiting or using this website, you agree to be bound by these Terms. If you do not agree, please discontinue use of this website.

1. About TMCS

TMCS Professional Services is an independent professional services firm based in Lagos, Nigeria, providing accounting, assurance, tax & regulatory, and consulting services to national and multinational businesses across various sectors of the Nigerian economy. Our services are delivered by qualified professionals guided by the highest standards of integrity and professionalism.

2. Use of This Website

a) Permitted Use

You may use this website for lawful purposes only, including obtaining information about our services, making enquiries, and accessing published resources. You agree not to:

• Use the website in any way that violates applicable Nigerian or international law
• Attempt to gain unauthorised access to any part of the website or its underlying systems
• Upload or transmit any harmful, offensive, or malicious content
• Use automated tools, bots, or scrapers to extract website content without permission
• Misrepresent your identity or affiliation when contacting us through the website

b) No Professional Relationship

Information published on this website is for general informational purposes only and does not constitute professional accounting, tax, legal, or financial advice. Viewing or using this website does not create a professional engagement or client relationship with TMCS. A formal client relationship is only established through a signed engagement letter.

3. Our Services

TMCS offers the following professional service lines through formal client engagements:

• Accounting Practice: bookkeeping, financial statements preparation, IFRS reporting, outsourced accountants and CFO services
• Assurance Practice: financial statements audit, agreed-upon procedures, financial due diligence
• Tax & Regulatory Practice: VAT, WHT, PAYE, PIT, IFRS tax, transfer pricing, FIRS/SIRS audit support, ITF, NSITF, NHF, NHIS, Pension compliance, and more
• Consulting Practice: payroll management, internal audit, internal control, risk management, corporate governance, policies and procedures documentation

All services are delivered under separate engagement agreements, which govern the specific terms, fees, timelines, and deliverables applicable to each engagement.

4. Intellectual Property

All content on this website — including text, graphics, logos, icons, images, and downloadable materials — is the property of TMCS Professional Services and is protected by applicable intellectual property laws. You may not reproduce, distribute, modify, or use any content from this website for commercial purposes without our prior written consent.

5. Confidentiality

TMCS upholds strict confidentiality standards in all professional engagements. Any information you share with us through this website or in connection with a service enquiry will be handled with discretion and in accordance with our Privacy Policy and applicable professional obligations.

6. Disclaimers

The information on this website is provided on an “as is” basis without warranties of any kind, express or implied. While we strive to ensure accuracy, TMCS makes no representations or warranties as to the completeness, accuracy, or timeliness of any content. We reserve the right to update or remove content without notice.

TMCS is not liable for any loss or damage arising from your reliance on information on this website, or from your inability to access the website at any time.

7. Limitation of Liability

To the fullest extent permitted by law, TMCS Professional Services and its partners, staff, and affiliates shall not be liable for any direct, indirect, incidental, consequential, or special damages arising from:

• Your use of, or inability to use, this website
• Any errors or omissions in the website content
• Unauthorised access to or alteration of your data transmitted through the website

This limitation does not affect liability arising from a formal, signed professional engagement.

8. Enquiries and Communications

Submitting an enquiry through our website contact form or email does not constitute a formal engagement. We will respond to all enquiries in a timely manner during our business hours (8:00am – 5:00pm, Monday to Friday). TMCS reserves the right to decline any engagement request at its discretion.

9. Third-Party Links

Our website may include links to third-party websites for your convenience. TMCS does not endorse or take responsibility for the content, privacy practices, or services of any third-party websites. Accessing such links is at your own risk.

10. Governing Law

These Terms shall be governed by and construed in accordance with the laws of the Federal Republic of Nigeria. Any disputes arising from the use of this website or these Terms shall be subject to the exclusive jurisdiction of the courts of Lagos State, Nigeria.

11. Amendments

TMCS reserves the right to update or modify these Terms of Service at any time. Continued use of the website following any changes constitutes your acceptance of the revised Terms. We recommend reviewing this page periodically.

12. Contact Us

For any questions or concerns about these Terms of Service, please reach out to us:

TMCS Professional Services

SHADOT HOUSE, 14 Odunuga Street, Off Opebi Link Road, Opebi, Ikeja, Lagos State, Nigeria

Email: info@tmcs.com.ng

Phone: +234 (0) 816 181 2333 | +234 (0) 904 314 7628

Office Hours: 8:00am – 5:00pm, Monday – Friday