<?xml version="1.0" encoding="UTF-8"?>
<!--
  Every <loc> here must be byte-identical to the <link rel="canonical"> on the page
  it points at, and to the href the site links it with. seo.mjs asserts all three
  agree; a sitemap that disagrees with a canonical is a signal Google resolves by
  ignoring the sitemap.
-->
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
  <!--
    THREE DATES HAVE TO AGREE and there is nothing that will tell you when they stop.
    For /legal/ the lastmod here, the dateModified in that page's WebPage node, and the
    visible "Last updated" stamp are the same fact written in three files. They had
    already drifted once: the stamp read 2026-09-02 while the JSON-LD still said
    2026-08-31, three days behind a page whose own Terms promise the date will be
    revised when the document changes. functional.mjs pins the stamp to its own datetime
    attribute and rejects a future date, which catches two of the ways this goes wrong,
    but nothing can detect a real edit made without touching any of them.

    So the rule is: change a page, change its lastmod; change the legal text, change all
    three. changefreq and priority are advisory and widely ignored by Google — they are
    kept because they cost two lines and are harmless, not because they do anything.
  -->
  <url>
    <loc>https://www.cpapremarketing.com/</loc>
    <lastmod>2026-09-05</lastmod>
    <changefreq>weekly</changefreq>
    <priority>1.0</priority>
  </url>
  <url>
    <loc>https://www.cpapremarketing.com/legal/</loc>
    <lastmod>2026-09-05</lastmod>
    <changefreq>yearly</changefreq>
    <priority>0.3</priority>
  </url>
</urlset>
