1. What Clerk is — and isn’t
Clerk is a research tool that helps Irish accountants find and cite relevant Revenue guidance, Tax Appeals Commission decisions, and Irish tax legislation. Answers are structured and cited, but they are produced by an AI system working over a document corpus and do not constitute tax advice, legal advice, or an opinion from a qualified adviser.
You, the accountant, remain fully responsible for all advice given to your clients. You are responsible for verifying every citation, confirming every figure, and applying your own professional judgement before acting on anything Clerk produces. Clerk is an assistant; it is not a replacement for the qualified human professional.
2. Eligibility and access
Access to Clerk is invite-only. We extend access to accountants in Irish practice at our discretion. We may decline, pause or withdraw access at any time if these terms are breached or if continuing access is inconsistent with the integrity or capacity of the service.
You must keep your sign-in credentials confidential. You are responsible for all activity that occurs under your account. Notify us immediately at hello@clerk.ie if you suspect unauthorised use.
3. Subscription and billing
Clerk is offered on a monthly subscription. Fees are payable in advance and the subscription auto-renews at the end of each monthly period until you cancel. You can cancel at any time — cancellation takes effect at the end of the current billing period, and no refund is given for the unused portion of that period.
Prices, inclusions and any usage limits are those published on clerk.ie or communicated to you in writing at the time you subscribed. We may change prices on 30 days’ notice; the new price applies at your next renewal.
4. Acceptable use
You agree not to:
- Share your account with other people or firms.
- Attempt to reverse-engineer, scrape or redistribute Clerk’s output, corpus or underlying infrastructure.
- Use Clerk to generate content that is unlawful, defamatory, or intended to deceive clients or tax authorities.
- Upload personal data of third parties for which you do not have a lawful basis to process.
5. Intellectual property
The Clerk interface, the curated corpus and the software are the intellectual property of the operator. The content you input — your practice notes, client context, saved queries — remains yours. We claim no licence over it beyond what is necessary to deliver the service to you.
6. Disclaimers
Clerk is provided on an “as is” basis. We take reasonable care to curate accurate sources and to keep them up to date, but we do not warrant that Clerk is free from error, uninterrupted, or that it will meet any particular professional requirement. Tax law changes continuously — always verify the current position before acting.
7. Limitation of liability
To the maximum extent permitted by Irish law, our total liability to you in respect of any claim arising out of or in connection with these terms or your use of Clerk is limited to the subscription fees you have paid in the twelve months preceding the event giving rise to the claim. We are not liable for indirect or consequential loss, including loss of profits, loss of clients, or loss of goodwill.
Nothing in these terms limits liability that cannot lawfully be limited — for example, liability for death or personal injury caused by negligence, or for fraud or fraudulent misrepresentation.
8. Termination
You can terminate your subscription at any time from within the service or by emailing hello@clerk.ie. We may terminate or suspend access immediately if you materially breach these terms. Clauses that by their nature should survive termination (disclaimers, limitation of liability, governing law) will survive.
9. Governing law
These terms are governed by the laws of Ireland. The courts of Ireland have exclusive jurisdiction over any dispute arising out of or in connection with them.
10. Contact
Questions about these terms or your subscription? Email hello@clerk.ie. Clerk is operated by Michael McCarthy, Cork, Ireland.