Fiskwise Terms of Service

Last updated: 2026-08-31 · Version 2026-08-31.1

1. Who we are, and what these terms cover

1.1 Fiskwise is an online accounting and business-operations platform operated by [LEGAL ENTITY NAME], a company registered in [JURISDICTION] with its registered office at [NOTICE ADDRESS] ("Fiskwise", "we", "us"). The service is provided at https://fiskwise.com and its subdomains.

1.2 These terms are a contract between us and the organisation that signs up ("you", "your", the "Customer"). If you sign up on behalf of a company, partnership or other legal entity, you confirm that you are authorised to bind that entity, and "you" means that entity.

1.3 By creating an account, clicking to accept these terms, or using the service, you agree to them. We record your acceptance, the version you accepted, and the date, as described in the Privacy Policy.

1.4 Two other documents form part of this agreement and are incorporated by reference:

• the Privacy Policy, which explains how we handle personal data; and
• the Refund and Cancellation Policy, which explains billing, cancellation and refunds.

Our Subprocessor List is published for transparency and is updated as described in section 19.

2. What the service does

2.1 Fiskwise is software. It gives you a multi-company general ledger and, depending on your plan and the modules you enable, tools for invoicing and accounts receivable, bills and accounts payable, banking and reconciliation, inventory, purchasing, sales, manufacturing, warehousing, quality management, fixed assets, budgeting and cash forecasting, financial reporting and consolidation, approvals and workflow automation, and an HTTP API.

2.2 Which features you can use depends on the plan you buy, any add-ons, and the usage limits attached to them. The current plans, add-ons and limits are published on our pricing page.

2.3 Some features depend on services we do not control, card payments, bank data feeds, email delivery and AI assistance. Those features work only when the corresponding integration is configured and available. Section 8 covers this.

2.4 We may add, change or remove features. If we remove or materially degrade a feature that you are actively using, we will give you at least 30 days' notice by email or in-app notice, except where a shorter timescale is required for security, legal or provider reasons.

3. Fiskwise is not an accountant, and does not give accounting or tax advice

Please read this section carefully. It is fundamental to what you are buying.

3.1 Fiskwise is a software tool. We are not a licensed accountant, chartered or certified public accountant, bookkeeper, auditor, tax preparer, tax agent, enrolled agent, financial adviser, investment adviser, or attorney. We do not hold any professional licence or registration for any of those activities in any jurisdiction.

3.2 Nothing in the software, the documentation, the support channels, the marketing material, or any output produced by the software is accounting advice, tax advice, audit or assurance, attestation, legal advice, or financial advice. No accountant–client, auditor–client or attorney–client relationship is created by your use of the service.

3.3 The software performs calculations, applies rules you configure, produces reports, and suggests classifications. It does so mechanically. It does not know your circumstances, your jurisdiction's current tax law, your regulator's expectations, or your accounting policies unless you have configured them. Defaults, including default chart-of-accounts structures, tax categories, depreciation methods, revenue and cost treatments, and reconciliation suggestions, are starting points, not recommendations.

3.4 You are responsible for your own books. You are responsible for the accuracy, completeness and legality of the data you enter, the settings you choose, the periods you close, the returns and filings you make, and the financial statements you publish or rely on. You are responsible for complying with the accounting standards, tax law, record-keeping rules and reporting obligations that apply to you.

3.5 Have a qualified professional review your books. You should retain a suitably qualified accountant, tax adviser or auditor, and you should have them review the output of the software before you rely on it for statutory accounts, tax filings, lending, investment, valuation, audit or any other consequential purpose.

3.6 We do not warrant that any output of the service complies with any accounting standard (including IFRS, UK GAAP, US GAAP or any local equivalent), any tax code, or any regulatory or statutory requirement.

3.7 This section survives termination of this agreement.

4. AI features

4.1 Some features use a third-party large-language-model provider to make suggestions, for example, proposing how an unmatched bank transaction might be matched or categorised. These features are off unless you enable them, and are available only on plans and add-ons that include them.

4.2 AI output is a suggestion. It is generated by a statistical model, it can be wrong, and it is not reviewed by a human before you see it. Nothing is posted to your ledger by an AI suggestion alone unless you have explicitly configured automatic acceptance; where you do configure automatic acceptance, you accept responsibility for the resulting entries. Section 3 applies in full to AI output.

4.3 What we send to the AI provider, and the redaction we apply before sending it, is described in the Privacy Policy. You should not enter personal or confidential information into free-text fields that feed AI features beyond what is necessary.

5. Accounts, eligibility and users

5.1 To use the service you must be at least 18 years old and legally capable of entering into a contract. The service is intended for business use. It is not directed at children, and we do not knowingly allow anyone under 16 to create an account.

5.2 You must give accurate registration details and keep them up to date. We send billing notices, legal notices, security notices and password resets to the email addresses on your account, so you must keep them current and monitored.

5.3 Account security is shared, but the credentials are yours. You are responsible for keeping passwords, API keys and two-factor recovery codes confidential, and for everything done through your account. Tell us immediately at [NOTICE ADDRESS] if you believe an account has been compromised. Two-factor authentication is being rolled out; once the in-app enrollment ships we strongly recommend enabling it for every user, and especially for Owners.

5.4 You may invite additional users up to the user limit of your plan and any add-ons. You are responsible for the people you invite: for the roles and permissions you grant them, for what they do in your account, and for removing their access when they leave.

5.5 Some actions are restricted by permission. Changing the plan, cancelling the subscription, managing the payment method and requesting a data export require billing permissions, which the Owner and Admin roles hold by default. Requesting deletion of the whole workspace is restricted to an Owner.

5.6 We may refuse, suspend or close an account where we reasonably believe it is being used in breach of these terms or applicable law, or where a payment obligation is unpaid, subject to section 12.

6. Your data, and who owns what

6.1 You own your books. As between you and us, you own all data, records, documents, files and content you or your users put into the service, and everything the service derives from it, including your ledger, transactions, master data, documents and reports ("Customer Data"). We claim no ownership of it.

6.2 The licence you give us is only the one we need to run the service. You grant us a worldwide, non-exclusive, royalty-free licence to host, store, copy, transmit, back up, index, display, render and otherwise process Customer Data solely for the purposes of:

• (a) providing, maintaining, securing and supporting the service to you;
• (b) preventing, detecting and investigating fraud, abuse or security incidents;
• (c) complying with law; and
• (d) doing anything else you specifically instruct us to do.

This licence ends when the data is deleted, except for copies retained as described in the Privacy Policy and section 12.5.

6.3 We do not sell your data, and we do not use it to train AI models. We do not sell, rent or licence Customer Data to anyone. We do not use Customer Data to train, fine-tune or improve any machine-learning model, our own or anyone else's. Where we send data to an AI provider to answer a specific question for you, we request no-retention and no-training handling; see the Privacy Policy, which describes the limits of that request honestly.

6.4 We may create and use aggregated, de-identified statistics about how the service is used (for example, how many tenants use a given feature) provided they cannot reasonably be used to identify you, your users, your customers or your suppliers.

6.5 We own the software. We and our licensors own the service, the software, the documentation, our trademarks and everything else we provide, other than Customer Data. You get a non-exclusive, non-transferable, revocable right to use the service during the term, for your own internal business purposes, in accordance with these terms. You get no other rights. You may not copy, modify, translate, reverse-engineer, decompile or create derivative works of the software, except to the extent that restriction is unenforceable under applicable law.

6.6 If you send us feedback, ideas or suggestions, we may use them without obligation to you and without compensation. This does not give us any right to your Customer Data.

7. Acceptable use

7.1 You must not, and must not permit anyone else to:

• (a) use the service to break the law, or to store or transmit unlawful material;
• (b) use the service to commit or facilitate fraud, money laundering, tax evasion, the falsification of accounting records, or the concealment of transactions;
• (c) upload malware, or anything designed to disrupt, damage or gain unauthorised access to any system;
• (d) attempt to access another customer's data or any part of our infrastructure you are not authorised to access, or probe, scan or test the security of the service without our prior written permission;
• (e) circumvent, disable or interfere with authentication, authorisation, entitlement, rate-limiting or usage-metering mechanisms, or misrepresent usage to avoid a limit or a charge;
• (f) resell, sublicense, or provide the service to third parties as a bureau or service-bureau offering, unless we have agreed that in writing;
• (g) use automated means to place unreasonable load on the service, or exceed documented API rate limits;
• (h) send unsolicited bulk email through the service's email features, or use them in a way that breaches anti-spam law or gets our sending domains blocked;
• (i) use the service to store payment card numbers, or any other data in fields not designed for them (the service does not store full card numbers and is not designed to; see the Privacy Policy); or
• (j) remove or obscure any proprietary notice.

7.2 You are responsible for having a lawful basis for putting other people's personal data, your customers', suppliers', employees', into the service, and for giving those people any notice the law requires. As between us, you are the controller of that data and we are your processor.

7.3 If your use threatens the security, integrity or availability of the service or of other customers, we may act immediately under section 11.

8. Third-party services, integrations and outbound data

8.1 The service integrates with third-party providers. Some we engage ourselves to run the service, hosting, email delivery, payment processing, bank data and AI. Those are listed in our Subprocessor List, and we remain responsible for them as our subprocessors.

8.2 Others you connect yourself, for example a bank aggregator connection, a payment account, a currency-rate feed, an e-commerce store, a messaging or code-hosting integration, or your own webhook endpoints. When you connect one, you authorise us to exchange data with it on your behalf, and you are responsible for your relationship with that provider and for what leaves the service as a result. Data sent to an endpoint you configure leaves our control.

8.3 We are not responsible for third-party services themselves, their availability, their accuracy, or their acts and omissions beyond our obligations as their customer. If a provider changes, withdraws or suspends its service, the corresponding feature may change or stop working.

8.4 Where you use the service to accept card payments from your own customers, that is a separate contract between you and the payment provider. The provider decides whether to accept you, holds the funds, and sets its own fees, reserves, chargeback rules and payout timing. We pass instructions and record the results in your ledger. We are not a payment institution, a money transmitter, a bank or an escrow agent, and we never hold your money or your customers' money.

9. Fees, billing and taxes

9.1 Plans and add-ons. You pay the fees for the plan and add-ons you select, at the prices and billing interval shown at the time you subscribe. Prices are published on our pricing page. Enterprise-tier arrangements may be agreed separately in writing, in which case the written agreement takes precedence over conflicting terms in this section.

9.2 Billing interval and renewal. Subscriptions bill in advance for each period, monthly or annually, as selected, and renew automatically for further periods of the same length until cancelled. We charge the payment method on file at the start of each renewal period.

9.3 Authority to charge. By giving us a payment method you authorise us, and our payment processor, to charge it for all amounts due under this agreement, including renewals, add-ons, seat, company and location overages, metered usage, and applicable taxes.

9.4 Changing plans. You can upgrade, downgrade or change add-ons in the app. A change can take effect immediately or at the end of the current period. Where a change takes effect immediately, we apply the proration rule attached to your subscription at the time. Downgrading may remove access to features and data views that the higher plan enabled; the underlying data is retained, but you may not be able to see or use it until you upgrade again.

9.5 Usage limits. Plans carry limits (for example on users, companies, locations, bank-feed connections and AI usage). Exceeding a limit may block the action, require an add-on, or generate an overage charge, depending on the limit. Limits are enforced by the software.

9.6 Taxes. Fees are exclusive of VAT, GST, sales and other transaction taxes unless we say otherwise. You are responsible for those taxes, other than taxes on our income. If you are required to withhold tax, you must gross up so that we receive the full amount invoiced. If you are exempt or have a valid reverse-charge registration, give us valid documentation before we invoice you.

9.7 Currency and fees. Amounts are payable in the currency shown at checkout. Bank charges, card issuer fees and currency conversion costs are yours.

9.8 Failed payments. If a renewal payment fails, we follow the dunning process described in the Refund and Cancellation Policy. In summary: we retry the charge, we email you, and if the invoice remains unpaid the subscription is suspended.

9.9 Disputes about an invoice. Tell us within 30 days of the invoice date if you believe it is wrong, giving reasons. We will investigate in good faith. Raising a dispute does not relieve you of the obligation to pay undisputed amounts.

9.10 Price changes. We may change prices. A change to your recurring price takes effect at your next renewal after we give you at least 30 days' notice by email. If you do not accept the new price, you may cancel before it takes effect, as described in the Refund and Cancellation Policy.

10. Free trials

10.1 We may offer a free trial. The current standard trial is 14 days and does not require a payment card, but the trial length and card requirement attached to a given plan are set when your subscription is created and are frozen onto your subscription at that moment. A later change to our published trial policy does not change the trial already running on your subscription.

10.2 What happens at the end of the trial is also fixed when the subscription is created. The standard behaviour is automatic conversion to a paid subscription: at the end of the trial we generate the first invoice and attempt to charge the payment method on file. Other configured behaviours are suspension or cancellation at trial end.

10.3 If automatic conversion applies and there is no working payment method on file, the first invoice will fail and the dunning process in section 9.8 begins.

10.4 To avoid being charged, cancel before the trial ends. You can cancel at any time during the trial in Settings → Billing.

10.5 Trials are for evaluation. We may limit trials to one per customer, and we may withdraw or shorten a trial where we reasonably suspect abuse.

11. Suspension

11.1 We may suspend your access, in whole or in part, if:

• (a) a payment is overdue and the dunning process has run its course;
• (b) we reasonably believe your use breaches section 7, or creates a security, legal or availability risk to us, to other customers, or to a provider we depend on; or
• (c) we are required to do so by law.

11.2 Where practical we will warn you first and give you a chance to fix the problem. Where the risk is immediate, an active security incident, ongoing abuse, or a legal order, we may suspend first and tell you promptly afterwards.

11.3 A suspension is not a deletion. While suspended, you keep the ability to reach your billing pages and your account settings so you can restore access or export your data. Your data is retained. We restore access once the cause is resolved.

11.4 Suspension for non-payment does not stop fees accruing for the period you have already committed to.

12. Termination, and what happens to your data

12.1 You may cancel at any time, in Settings → Billing, using either of two modes:

• At period end: your subscription stops renewing. You keep full access until the end of the period you have already paid for, and it then ends.
• Immediately: access ends straight away. No refund is issued automatically for the unused part of the period.

The Refund and Cancellation Policy sets this out in full, including how to get your data out. Read it before cancelling immediately.

12.2 We may terminate this agreement on 30 days' written notice for convenience, or immediately if you materially breach these terms and do not fix the breach within 14 days of us telling you about it, or immediately if you become insolvent, enter administration or liquidation, or cease to trade.

12.3 The export window. For 30 days after your subscription ends, whether you cancelled or we terminated, you keep the ability to sign in for the limited purpose of exporting your data, and to request an export bundle. During this window most application features are unavailable, but the billing, account and export paths remain open. We recommend exporting before you cancel, and particularly before you cancel immediately. If you request deletion of your data sooner (see Privacy Policy, section 9.4), actioning that request ends the export window.

12.4 After the export window, we may make your data inaccessible. It is not necessarily deleted at that moment, see the retention section of the Privacy Policy, which describes honestly what we do and do not delete, and how to make a deletion request.

12.5 What survives. Sections 3 (no accounting or tax advice), 6.5 and 6.6 (our intellectual property, and feedback), 12.3–12.5, 14 (confidentiality), 15 (warranty disclaimer), 16 (limitation of liability), 17 (indemnity), 20 (governing law and disputes) and 21 (general) survive termination, along with any accrued payment obligation. We also retain records we are required to keep by law, and records of your acceptance of these terms and of any deletion request you made.

13. Availability and support

13.1 We aim to keep the service available and to fix problems promptly, but we do not currently offer a contractual uptime commitment or service credits. If you need a service-level agreement, contact us at [NOTICE ADDRESS] to discuss a separate written agreement.

13.2 We may take the service down for maintenance. Where the work is planned and disruptive, we will try to give notice and to schedule it outside business hours in the main regions we serve.

13.3 Support is provided by email at [NOTICE ADDRESS] during our normal business hours. We do not provide accounting, bookkeeping or tax assistance, see section 3.

14. Confidentiality

14.1 Each of us may receive confidential information from the other. Each will use the other's confidential information only to perform this agreement, will protect it with at least reasonable care, and will not disclose it except to staff, professional advisers and subprocessors who need it and are under equivalent obligations.

14.2 This does not apply to information that is public through no fault of the receiver, was already known to the receiver without obligation, or is independently developed. If disclosure is legally compelled, the receiver may disclose the minimum required, and will tell the other party first where it is lawful to do so.

14.3 Customer Data is your confidential information. The service, and our non-public pricing and technical information, are ours.

15. Warranty disclaimer

15.1 We will provide the service with reasonable skill and care.

15.2 EXCEPT AS EXPRESSLY STATED IN THESE TERMS, THE SERVICE IS PROVIDED "AS IS" AND "AS AVAILABLE", WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, WHETHER EXPRESS, IMPLIED OR STATUTORY. WE SPECIFICALLY DISCLAIM THE IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, TITLE, ACCURACY AND NON-INFRINGEMENT.

15.3 WE DO NOT WARRANT THAT THE SERVICE WILL BE UNINTERRUPTED, TIMELY, SECURE OR ERROR-FREE; THAT DEFECTS WILL BE CORRECTED; THAT DATA WILL NOT BE LOST; OR THAT ANY CALCULATION, REPORT, CLASSIFICATION, RECONCILIATION, FORECAST OR AI SUGGESTION PRODUCED BY THE SERVICE IS ACCURATE, COMPLETE, OR COMPLIANT WITH ANY ACCOUNTING STANDARD, TAX RULE OR REGULATORY REQUIREMENT.

15.4 Nothing in these terms excludes or limits any warranty, right or remedy that cannot lawfully be excluded or limited, including any statutory rights you have as a consumer where consumer law applies to you.

16. Limitation of liability

16.1 NEITHER PARTY IS LIABLE TO THE OTHER FOR ANY INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL OR PUNITIVE DAMAGES, OR FOR ANY LOSS OF PROFITS, REVENUE, BUSINESS, ANTICIPATED SAVINGS, GOODWILL, OR DATA, EVEN IF ADVISED THAT SUCH LOSS WAS POSSIBLE.

16.2 EACH PARTY'S TOTAL AGGREGATE LIABILITY ARISING OUT OF OR RELATED TO THIS AGREEMENT, WHETHER IN CONTRACT, TORT (INCLUDING NEGLIGENCE), STATUTE OR OTHERWISE, IS LIMITED TO [LIABILITY CAP].

16.3 WE ARE NOT LIABLE FOR ANY TAX, PENALTY, INTEREST, FINE, ASSESSMENT, RESTATEMENT COST, AUDIT COST OR PROFESSIONAL FEE ARISING FROM YOUR BOOKS, YOUR FILINGS, YOUR ACCOUNTING TREATMENTS, OR RELIANCE ON ANY OUTPUT OF THE SERVICE. This follows from section 3: the service does not give accounting or tax advice and you are responsible for your own books.

16.4 The limits in 16.1–16.3 do not apply to: your obligation to pay fees; either party's liability for death or personal injury caused by negligence; fraud or fraudulent misrepresentation; a party's indemnity obligations under section 17; or any other liability that cannot lawfully be limited.

16.5 These limits apply in aggregate across all claims, and the existence of more than one claim does not increase them. Each party must bring any claim within 12 months of becoming aware of the facts giving rise to it, to the extent that limit is lawful.

16.6 The allocation of risk in this section is a fundamental part of the bargain between us and is reflected in the price.

17. Indemnity

17.1 You indemnify us against any third-party claim, and the resulting damages, losses, liabilities, settlements and reasonable legal costs, arising from: (a) Customer Data, including a claim that it infringes someone's rights or was collected or processed unlawfully; (b) your breach of section 7 (acceptable use) or of applicable law; (c) your use of the service to accept payments from, or to communicate with, your own customers; or (d) a dispute between you and your own customer, supplier, employee, accountant, auditor or tax authority.

17.2 We indemnify you against any third-party claim that the service, used in accordance with these terms, infringes that third party's intellectual property rights, and against the resulting damages and reasonable legal costs. If such a claim is made or looks likely, we may at our option modify the service so it is non-infringing, obtain a licence, or terminate the affected part of the service and refund fees you have prepaid for the unused remainder of the period. This indemnity does not apply to claims arising from Customer Data, from your modifications, from combination with things we did not supply, or from your use of the service in breach of these terms.

17.3 The indemnified party must promptly notify the other of the claim, give the other sole control of the defence and settlement (except that no settlement may impose a non-indemnified obligation on the indemnified party without its consent), and give reasonable co-operation at the indemnifying party's expense.

18. Data protection

18.1 Our handling of personal data is described in the Privacy Policy.

18.2 For personal data you put into the service about your own customers, suppliers, employees and contacts, you are the controller and we are your processor. We will process that data only on your documented instructions, which these terms and your use of the service constitute; ensure that people authorised to process it are bound by confidentiality; apply the security measures described in the Privacy Policy; engage subprocessors only as described in section 19; assist you with data-subject requests and with security-incident notification, so far as we reasonably can; and delete or return the data as described in the Privacy Policy on termination.

18.3 [TO COUNSEL: if a formal Data Processing Agreement or Standard Contractual Clauses are required, they should be prepared as a separate annex and incorporated here. This section is a placeholder summary, not a DPA.]

19. Changes to these terms and to our subprocessors

19.1 We may change these terms. For a material change we will give at least 30 days' notice by email to the account contacts and by a notice in the app before the change takes effect.

19.2 If you do not accept a material change, you may cancel before it takes effect, as described in the Refund and Cancellation Policy. Continuing to use the service after the effective date means you accept the new version.

19.3 Non-material changes, corrections, clarifications, formatting, take effect when published.

19.4 Every version carries a version string of the form YYYY-MM-DD.n. We record which version you accepted.

19.5 Subprocessors. We give at least 30 days' notice before adding or replacing a subprocessor that will process Customer Data, as described in the Subprocessor List. You may object on reasonable data-protection grounds; if we cannot resolve the objection, you may cancel the affected part of the service without penalty for the remainder of the then-current period.

20. Governing law and disputes

20.1 This agreement is governed by the laws of [GOVERNING LAW], without regard to conflict-of-law rules.

20.2 The courts of [JURISDICTION] have exclusive jurisdiction over any dispute arising out of or in connection with this agreement, and each party submits to that jurisdiction. This does not stop either party seeking urgent injunctive relief in any competent court.

20.3 Talk to us first. Before starting formal proceedings, please send a written description of the dispute to [NOTICE ADDRESS]. We will each try in good faith to resolve it within 30 days.

20.4 [TO COUNSEL: decide whether arbitration, a class-action waiver, and a jury-trial waiver are appropriate and enforceable in the chosen jurisdiction, and whether a separate consumer carve-out is needed. Nothing has been assumed here.]

20.5 The United Nations Convention on Contracts for the International Sale of Goods does not apply.

21. General

21.1 Entire agreement. These terms, the Privacy Policy and the Refund and Cancellation Policy are the whole agreement between us about the service, and replace any earlier discussions, proposals or representations. Nothing in this clause limits liability for fraudulent misrepresentation. Any purchase-order terms you issue are of no effect.

21.2 Order of precedence. If there is a conflict, a signed written agreement between us takes precedence, then these terms, then the Refund and Cancellation Policy, then the Privacy Policy, then any other document.

21.3 Assignment. You may not assign this agreement without our written consent, which we will not unreasonably withhold. Either party may assign it in full to a successor in connection with a merger, reorganisation, or sale of substantially all of its assets, on notice to the other.

21.4 Subcontracting. We may use subcontractors and subprocessors, and remain responsible for their performance.

21.5 Notices. Notices to you go to the email addresses on your account or by in-app notice. Notices to us go to [NOTICE ADDRESS]. Email notices are deemed received on the next business day.

21.6 No waiver. Failing to enforce a term is not a waiver of it.

21.7 Severability. If a provision is held unenforceable, it is modified to the minimum extent needed to make it enforceable, or severed, and the rest stands.

21.8 Force majeure. Neither party is liable for a failure caused by something outside its reasonable control, other than a failure to pay.

21.9 No third-party rights. No one other than you and us has any right to enforce these terms.

21.10 Independent parties. Nothing here creates a partnership, joint venture, agency or employment relationship.

21.11 Export and sanctions. You confirm that you are not located in, and will not use the service from, a country or by a person subject to sanctions or export restrictions that would make the service unlawful to supply to you.

22. Contact

[LEGAL ENTITY NAME] [NOTICE ADDRESS]

General and legal notices: [NOTICE ADDRESS] Privacy matters: see the Privacy Policy for the privacy contact.

This document is a first draft prepared for review by qualified legal counsel. It is not legal advice, it has not been reviewed by a lawyer, and it should not be published or relied upon until it has been.