DISCLAIMERS

1. General Disclaimers

1.1 No Rendering of Advice
The information contained within this website is provided for informational purposes only and is not intended to substitute for obtaining accounting, tax, or financial advice from a professional accountant.

1.2 No Client Relationship
Presentation of the information via the Internet is not intended to create, and receipt does not constitute an accountant-client relationship. Internet subscribers, users and online readers are advised not to act upon this information without seeking the service of a professional accountant.

1.3 U.S. Federal Tax Disclosure
Any U.S. federal tax advice contained in this website is not intended to be used for the purpose of avoiding penalties under U.S. federal tax law.

1.4 Accuracy of Information
While We use reasonable efforts to furnish accurate and up-to-date information, We do not warrant that any information contained in or made available through this website is accurate, complete, reliable, current or error-free. We assume no liability or responsibility for any errors or omissions in the content of this website or such.

1.5 Disclaimer of Warranties and Limitations of Liability
This website is provided on an "as is" and "as available" basis. Use of this website is at your own risk. We and our suppliers disclaim all warranties. Neither We nor our suppliers shall be liable for any damages of any kind with the use of this website.

1.6 Links to Third-Party Websites
For your convenience, this website may contain hyperlinks to websites and servers maintained by third parties. We do not control, evaluate, endorse or guarantee content found on those sites. We do not assume any responsibility or liability for the actions, products, services, and content of these sites or the parties that operate them. Your use of such sites is entirely at your own risk.

 

2. U.S. International Tax & Wealth Advisory

2.1 Client Eligibility & U.S. Jurisdiction Requirement
We exclusively serve U.S. citizens and lawful permanent residents (green card holders) who maintain active financial ties to the United States, including U.S.-domiciled investment, retirement, and brokerage accounts.

We do not work with individuals who fall into any of the following categories:

• Those who have already renounced U.S. citizenship

• Individuals who do not hold a valid green card

• Foreign nationals or non-resident aliens

• Expatriates who are no longer subject to U.S. tax obligations

• Anyone seeking ongoing advisory services related to investment, retirement, or brokerage accounts held outside of U.S.-regulated institutions

Any individual misrepresenting their citizenship, residency, or financial custodianship may be immediately disengaged. We reserve the right to request proof of U.S. tax status and account location at any time and to decline or terminate service if we believe regulatory or ethical standards may be at risk.

2.2 U.S. CPA Firm Scope of Services
We are a U.S.-licensed CPA firm providing tax preparation, tax advisory, and integrated financial planning services for individuals and businesses with international financial and tax affairs. All services are grounded in U.S. federal and state tax law and governed by the professional and ethical standards of the AICPA, IRS Circular 230, and applicable state boards of accountancy. We do not provide foreign tax return preparation, legal services under non-U.S. law, or representation before non-U.S. regulatory authorities.

2.3 International/Expatriate Tax Preparation & Reporting
We prepare U.S. federal and state tax returns for clients with cross-border income, assets, and obligations. This includes Forms 1040, FBAR, FATCA, and related filings. These services are subject to a formal engagement agreement and require full, timely, and accurate disclosure by the client. We do not verify foreign asset ownership or account balances unless explicitly engaged to do so. We are not responsible for penalties or compliance issues resulting from incomplete or inaccurate information provided by the client.

2.4 U.S.-Centric Tax Advisory & Interpretation
Our tax advisory services help clients understand how U.S. tax law applies to their global financial and tax affairs. Advice is offered exclusively under the U.S. tax code and does not constitute legal or enforceable interpretation of foreign tax rules. Clients must seek qualified counsel for legal or treaty interpretation outside of U.S. jurisdiction.

2.5 Global Financial Planning Scope & Regulatory Boundaries
We provide comprehensive global financial planning as a core service offering. This may include guidance on international retirement planning, relocation strategy, education planning, risk evaluation, cash flow structure, and overall financial strategy for globally mobile individuals and families.

These services are delivered from a U.S. regulatory perspective and are designed to complement—but not replace—investment management, legal, or immigration services. We do not offer portfolio management or securities recommendations. Wealth management services are provided through our affiliated RIA partner, Felton & Peel Wealth Management—licensed in Georgia and New York—who serves as the custodian and fiduciary for all investment-related activities.

2.6 Immigration & Residency Planning Limitations
We assist clients with U.S. tax planning related to relocation, residency optimization, and global mobility. We are not a law firm and do not offer immigration advice, visa processing, or legal representation for permanent residency or citizenship applications. Clients are responsible for engaging immigration attorneys for all legal filings, petitions, and residency-related matters. We expressly disclaim any liability arising from client reliance on our planning services for immigration or legal status purposes.

2.7 Coordination with Foreign Professionals
We may coordinate with licensed tax or legal professionals in a client’s country of residence upon formal written agreement. These collaborations are advisory in nature and do not create joint representation or shared liability. We do not verify, file, or sign foreign tax or legal documents. Clients are responsible for hiring and managing their foreign advisors, and we assume no responsibility for the legal or regulatory interpretations provided by non-affiliated professionals.

2.8 Client Disclosure, Transparency & Responsibility
We rely entirely on full and proactive disclosure from our clients. All income, assets, accounts, residency statuses, foreign entities, and tax obligations must be disclosed at the start of the engagement. We are not responsible for errors, omissions, penalties, or misreporting resulting from incomplete or withheld information. We reserve the right to disengage if we believe professional integrity or compliance standards may be compromised.

2.9 No Guarantee of Regulatory Outcomes
We do not guarantee tax savings, favorable audit outcomes, immigration approvals, treaty enforcement, or regulatory acceptance of any filing or position. Planning strategies are subject to the interpretation of tax authorities, legal systems, and government policy.

2.10 Use of Tax Advice & Deliverables
All tax advice, summaries, planning documents, and memos issued by us are prepared exclusively from the standpoint of U.S. tax law and are intended for internal compliance and strategic planning purposes only. These materials are not legal filings, regulatory declarations, or official certifications and must not be relied upon as such by third parties.

Our deliverables may not be used as supporting documentation for foreign tax filings, visa or immigration applications, estate or divorce disputes, or regulatory submissions outside the U.S. without our express written consent. They are not intended to serve as definitive proof of tax residency, asset valuation, treaty interpretation, or financial standing in any jurisdiction—foreign or domestic.

Misuse or misrepresentation of our documents, including forwarding them to banks, foreign tax authorities, or government agencies without authorization, constitutes a violation of your engagement terms and may result in immediate disengagement. Clients are advised to consult with licensed professionals in foreign jurisdictions for any official legal, tax, or compliance documentation beyond U.S. planning guidance.

 

3. Business Succession & Exit Planning

3.1 Strategic Planning Scope
Our succession and exit planning engagements are designed to help clients explore, model, and evaluate long-term transition options. Services may include entity structure evaluation, transition timelines, compensation and cash flow planning, gifting strategies, and readiness analysis. All recommendations and materials are intended for internal planning use only, unless explicitly authorized in writing.

3.2 Integrated Role as CPA & Fractional CFO
In many succession engagements, we also serve as the client’s ongoing CPA and/or Fractional CFO. This role provides access to real-time financials, tax data, and operational insight—allowing for highly informed, integrated succession planning. However, this does not include legal execution, brokerage activity, or buyer-side representation unless agreed upon separately. Our services do not replace the need for attorneys, M&A professionals, or other advisors.

3.3 Planning vs. Implementation Services
We may provide limited implementation support, such as tax optimization steps, internal financial realignments, or third-party coordination. However, implementation support is limited to a maximum of 10 hours per project or strategy, unless otherwise agreed upon in writing. Any additional execution-related services must be separately scoped and contracted. Planning deliverables alone do not constitute an agreement to manage execution.

3.4 No Guarantee of Exit or Sale Outcome
We do not guarantee that a business will sell, transfer, or successfully transition ownership. Many variables—such as market conditions, buyer interest, family readiness, and client action—can affect outcomes. We disclaim responsibility for timing delays, valuation shortfalls, or failed transitions that result from external factors or inaction by the client.

3.5 Use of Financial Statements & Planning-Grade Valuations
Our planning engagements may include non-certified valuations, financial summaries, and preparing internal financial statements to assist with decision-making. These materials are intended solely for internal strategic use and do not meet the requirements of formal legal, tax, or regulatory standards. If a client requires financial statements or valuation materials for external distribution, a separate engagement must be established outlining the scope, compliance requirements, and intended use. We reserve the right to decline requests that require attest services, formal audits, or regulated valuation opinions.

3.6 Integration of Tax, Bookkeeping & Financial Reporting
Succession and exit planning engagements may incorporate bookkeeping analysis, tax return review, and forecasting as part of our broader strategic process. These services may help to make informed decisions pertaining to tax code elections, capital accounts, owner draws, gifting, and tax-efficient strategies. However, they do not include formal legal tax opinions or IRS defense unless separately engaged.

3.7 Client Responsibility for Execution

Clients are solely responsible for executing the strategies, decisions, and transitions outlined in their succession plan. This includes—but is not limited to—the engagement of legal counsel, buyer-side advisors, valuation experts, tax attorneys, and estate planning professionals necessary to carry out the recommended actions.

We expressly disclaim any liability for the failure to implement or complete any portion of the succession plan. The successful execution of a business transition depends on a range of external factors—including market conditions, buyer readiness, family dynamics, and timely client action—that are beyond our control. We do not guarantee the sale, transfer, or continuity of any business, nor do we assume responsibility for delays, valuation discrepancies, or failed transitions resulting from inaction or unforeseen circumstances.

3.8 Limitation of Liability
We disclaim all liability arising from tax outcomes, missed opportunities, valuation disputes, legal complications, or failed transactions resulting from misapplication, delay, or non-implementation of our planning recommendations. Unauthorized reliance by third parties is strictly prohibited, and we reserve the right to disengage if recommendations are used outside of their intended scope or if execution exceeds reasonable planning support parameters.

​

4. Business Valuation

4.1 Purpose & Scope
We provide business valuations solely for internal strategic planning. These valuations are not certified appraisals and do not meet the standards required for legal, tax, or regulatory filings.

4.2 Permitted Uses
Our business valuations may be used to:

• Determine your business’s current market value

• Prepare for a business exit, succession, or transition

• Benchmark growth and performance

• Evaluate compensation, equity structure, and reinvestment

• Facilitate internal buyouts or buy-sell discussions

• Plan around tax code elections at the entity or individual level

• Estimate business equity for net worth analysis

• Support any other purpose mutually agreed-upon by all parties (excluding those listed below)

4.3 Prohibited Uses
Our valuations may not be used for:

• IRS or state-related filings

• Legal proceedings (e.g., divorce, probate, estate, business disputes, etc.)

• SBA loans over $500k

• ESOPs

• Certified M&A or buy-sell agreements

• Accredited investor qualification

• Any use requiring USPAP, NACVA, ASA, or AICPA SSVS No. 1 compliance

• Third-party reliance without that party’s written approval

4.4 Third-Party Use
Misuse or unauthorized distribution of these materials may result in immediate disengagement.

 

5. Individual & Small Business Services

5.1 Scope of Traditional Services
We provide accounting, tax preparation, payroll processing, and financial reporting services to individuals and businesses. These services are governed by applicable CPA licensure standards and delivered in accordance with applicable reporting frameworks, IRS regulations, and state-specific requirements. 

5.2 No Automatic Integration of Strategic Services
Engagement for traditional services does not initiate or imply engagement for business succession and exit, global tax, financial planning, or business valuation services. These strategic offerings require a separate scope, pricing, and formal agreement. The inclusion of tax preparation or bookkeeping services alone does not imply advisory, planning, or transition strategy support unless explicitly contracted.

5.3 Tax Return Preparation & Compliance
Our tax preparation services include federal, state, and local returns for individuals, pass-through entities, and corporations. These filings rely entirely on client-provided documentation. We do not audit, review, or verify underlying data unless separately engaged. Clients are responsible for providing timely, complete, and accurate records. Any additional audit representation, IRS correspondence, or amended filings require distinct engagement terms.

5.4 Bookkeeping & Payroll Limitations
Our bookkeeping services are designed to support day-to-day accounting needs such as transaction categorization and bank reconciliation. We do not serve as employer of record, assume fiduciary roles, or provide any service not explicitly stated in the engagement terms, unless explicitly defined in writing. We are not responsible for reporting penalties resulting from delays or errors in client-submitted information.

5.5 Financial Reporting & Advisory Boundaries
We may provide compiled or internally prepared financial reports to support tax filings or operational oversight. These reports are not intended to serve as audited, reviewed, or attested financials. Reliance by lenders, investors, or regulators without formal engagement is prohibited.

5.6 No Legal or Investment Advice
Traditional CPA services do not include legal, regulatory, or investment advisory services. We do not draft contracts, provide legal entity opinions, or manage securities. 

5.7 Add-On Services & Specialty Tax Areas
Services involving sales tax, property tax, excise tax, or other specialty tax areas are not included under standard tax preparation or compliance engagements. These services require a separate engagement letter outlining scope, timeline, and fee structure.

5.8 Client Responsibilities & Misuse of Work Product
Clients are responsible for timely submissions of requested documentation and for the accuracy of the information provided. Misuse or unauthorized distribution of our reports or deliverables, including submission to third parties without consent, may result in disengagement. Our reports are intended for internal use unless written authorization is obtained for external presentation.