To our individual clients:

The information contained in DiCicco, Gulman & Company LLP’s website (the “Site”) is for general guidance on matters of interest only. The application and impact of laws can vary widely based on the specific facts involved. Given the changing natures of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in information contained in this Site. As such, it should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers. Before making any decision or taking any action, you should consult DiCicco, Gulman & Company professional.

While we have made every attempt to create a safe and enjoyable online experience for visitors to our Site and to ensure that the information contained in this Site has been obtained from reliable sources, DiCicco, Gulman & Company is not responsible for any errors or omissions, or for the result obtained from the use of this information. All information in this Site is provided “as is”, with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will DiCicco, Gulman & Company, or the partners, agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this Site or for any consequential, special or similar damages, even if advised of the possibility of such damages.

Moore Stephens

DiCicco, Gulman & Company is an independent member firm of Moore Stephens North America, which is itself a regional member of Moore Stephens International Limited (MSIL). All the firms in MSIL are independent entities, owned and managed in each location. Their membership in, or association with, Moore Stephens International Limited should not be construed as constituting or implying any partnership between them.

Third Party Links

There are several places throughout the Site that may link to other web sites that do not operate under DiCicco, Gulman & Company’s privacy practices. When you link to other web sites, DiCicco, Gulman & Company’s privacy practices no longer apply. We encourage visitors to review each site’s privacy policy before disclosing any personally identifiable information.

Certain links in this Site connect to other web sites maintained by third parties over whom DiCicco, Gulman & Company has no control. DiCicco, Gulman & Company makes no representations as to the accuracy or any other aspect of information contained in other web sites.

Terms of Use

Generally, DiCicco, Gulman & Company only collects identifiable information that is specifically and voluntarily provided by a visitor to our site. When a visitor provides identifiable information to us, we use it solely for the purposes for which it was provided. Our policy is not to share personally identifiable information with third parties, unless required by law, or unless explicitly requested by a visitor. We recognize that your information is valuable and we take all reasonable measures to protect your information while it is in our care. We use small text files called cookies to improve the overall site experience, however, these are not used to track individual visitors to our site. The use of cookies is now standard operating procedure for most web sites, however if you are uncomfortable with the use of cookies, most browsers now permit users to choose not to receive them. Our full privacy policy is accessible on the bottom of each page throughout the Site.

DiCicco, Gulman & Company has implemented generally accepted standards of technology and operational security in order to protect personally identifiable information from loss, misuse, alteration or destruction.

Very Truly Yours,

DiCicco, Gulman & Company LLP