Compliance & Regulatory Policy

This Compliance & Regulatory Policy ("Policy") establishes the standards, responsibilities, and procedures that CORPIUS follows to ensure lawful, ethical, secure, and transparent operation across all business formation, tax filing, corporate compliance, document processing, advisory, and digital services delivered through https://corpius.net (the "Site").

Our goal is to maintain full compliance with U.S. federal and state laws, global data-protection standards, financial regulations, and industry best practices, while providing secure and reliable services to our clients worldwide.

1. Purpose of This Policy

This Policy outlines the compliance obligations and operational standards that apply to:

• U.S. business formation services (C-Corporation, S-Corporation, LLC, Nonprofit)
• IRS and state tax filing and planning
• Corporate governance and annual maintenance
• Document processing and verification
• Client onboarding, KYC/AML procedures
• Use of digital tools and AI automation
• Data protection and security
• Internal controls, audits, and accountability

This document is designed to protect CORPIUS, our clients, partners, and staff from legal, financial, operational, and reputational risk.

2. Regulatory Framework

CORPIUS adheres to applicable requirements under:

2.1 United States Federal Law

• Internal Revenue Code (IRC) and IRS regulations
• Corporate formation laws applicable across all 50 states
• Federal privacy rules
• Anti-fraud and anti-money-laundering standards

2.2 State Law

• State corporate codes and filing regulations
• Tax authority requirements
• Secretary of State rules for formation and annual reports

2.3 International Requirements (Where Applicable)

• GDPR (European Union) and UK GDPR
• CPRA/CCPA (California)
• PIPEDA (Canada)
• Other internationally recognized privacy principles

3. Compliance Principles

4. Client Responsibilities and Compliance Requirements

To maintain regulatory compliance, clients must:

• Provide accurate, complete, and truthful documentation
• Upload readable and legitimate documents (bank statements, IDs, tax forms)
• Verify all drafts before submission
• Respond to requests for missing information
• Notify CORPIUS of any changes in legal status, address, ownership, or entity structure
• Cooperate with compliance checks, KYC verification, and document requests

CORPIUS is not liable for penalties or delays caused by incomplete or inaccurate client-provided data.

5. Business Formation Compliance

We ensure state formation documents meet statutory requirements, EIN applications are submitted correctly, corporate governance documents follow best practices, registered agent requirements are met, annual report and franchise tax deadlines are communicated, and formation processes follow lawful and ethical standards.

The client is responsible for providing accurate business names, ensuring business activity complies with U.S. law, maintaining internal governance (shareholder records, resolutions, minutes), and meeting ongoing state compliance obligations.

6. Tax Preparation & Filing Compliance

CORPIUS ensures all tax returns (1040, 1120, 1120S, 1065, 1040-NR, 1099, W-2) are prepared using industry standards, IRS guidelines are followed, deductions meet IRS rules, e-filing is performed securely, prior-year filings follow IRS correction requirements, and clients receive a review before final submission.

Client obligations include providing complete tax documentation, reporting worldwide income where required, confirming accuracy before filing, and maintaining required records for IRS compliance.

We do not guarantee IRS acceptance, refund amounts, processing times, or audit outcomes.

7. KYC / AML Compliance

To prevent fraud, identity theft, shell-company misuse, and unlawful financial activity, we use identity verification, document validation, fraud screening, and manual review for suspicious patterns.

We may request: IDs, corporate documents, proof of address, business activity description, and ownership or control information.

We may refuse service if documents appear altered, suspicious activity is detected, intent appears fraudulent, or client refuses verification. CORPIUS complies with anti-money-laundering standards and reserves the right to report suspicious activity when legally required.

8. Data Privacy & Protection

We follow strict data-protection standards, including GDPR-aligned safeguards, encryption, and secure data flows. Our Privacy Policy governs data collection, processing, storage, retention, client rights, and cross-border data transfers.

Key protections include encrypted transmission (HTTPS), encrypted storage, secure cloud infrastructure, limited employee access based on role, logging of administrative actions, strong authentication controls, and vulnerability & penetration testing.

9. Document Retention & Recordkeeping

9.1 Retention Periods

• Tax documents: 7 years minimum
• Corporate filings: permanent
• Transaction records: 5–7 years
• Communications: as long as contractually necessary

9.2 Secure Storage

Documents are stored using encrypted technologies with limited internal access.

9.3 Client Requests

Clients may request copies of their documents unless restricted by law or internal security rules.

10. Internal Controls & Quality Assurance

We maintain strict internal procedures to ensure accuracy, compliance, and operational integrity:

• Multi-level review of filings
• Internal audits and quality-control checklists
• Peer review of critical documents
• Compliance logs and mandatory training for employees
• Strict separation of duties for sensitive actions

11. Use of AI, Automation & Algorithmic Tools

CORPIUS uses advanced AI and automation to analyze documents, categorize financial data, generate tax drafts, detect fraud patterns, and streamline business formation workflows. AI-generated outputs are never filed without human review. No automated system makes legally binding decisions. Clients authorize us to use such tools strictly for service purposes.

12. Third-Party Systems & Government Portals

Our Services depend on IRS systems, Secretary of State portals, payment processors, e-signature platforms, and cloud infrastructure vendors. We are not responsible for delays, outages, rejections, downtime, or system errors caused by these third-party platforms.

13. Compliance Violations & Enforcement

We may restrict, suspend, or terminate access if a client submits fraudulent documents, misuses Services, engages in illegal or suspicious activity, attempts chargeback fraud, or provides instructions that violate U.S. or international law. We may report unlawful activities when legally required.

14. Limitation of Liability

To the fullest extent permitted by law, CORPIUS is not liable for government delays, agency rejections, or penalties caused by client-provided information; indirect, incidental, punitive, or consequential damages. CORPIUS's total liability is capped at the amount paid for the applicable Service.

15. Amendments

We may update this Policy periodically to reflect new laws, new technologies, best practices, or operational needs. Updates become effective immediately upon publication.

16. Contact Information