DISCLAIMER
Information on this web site is provided as a free service to visitors. This information is not financial advice, and visitors agree that they will not rely on information from the site but will obtain professional financial advice, which must always be tailored to the specific circumstances of any problem.
Use of this site does not create a client relationship between a visitor and SM CPA Professional Corporation. That relationship requires the consent from SM CPA Professional Corporation or the accountants you may contact through this site. Do not send any information to any accountant unless you first have that accountant’s consent to do so.
Although we believe the information is accurate as of the date it was added to the site, we give no promises or guarantees about the accuracy, completeness, or adequacy of the information contained in or linked to this site. Information provided on this web site is provided “as is” without warranty of any kind, either express or implied, including without limitation warranties of merchantability, fitness for a particular purpose, or non-infringement.
SM CPA Professional Corporation may periodically add, change or update the information and documents on this web site without notice