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. 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. 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.  Smith Dickson specifically disclaims any liability for any direct, indirect, incidental, consequential or special damages arising out of or in any way connected with access to or use of the website (even if Smith Dickson has been advised of the possibility of such damages), including liability associated with any viruses which may infect a user’s computer equipment.

2. COPYRIGHT & TRADEMARKS

The trademarks, logos and service marks displayed on this website are the property of Smith Dickson. Users are prohibited from using any of these without the written permission of Smith Dickson. All content on the website is protected by copyright. Users are prohibited from modifying, copying, distributing, transmitting, displaying, publishing, selling, licensing, creating derivative works or using any content on the website for commercial or public purposes.

3. NO WARRANTIES

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. Smith Dickson periodically adds, changes, improves, or updates the information and documents on this web site without notice. Smith Dickson assumes no liability or responsibility for any errors or omissions in the content of this web site. Your use of this web site is at your own risk. Under no circumstances and under no legal theory shall Smith Dickson, its suppliers, or any other party involved in creating, producing, or delivering this website’s contents be liable to you or any other person for any indirect, special, incidental, or consequential damages of any character arising from your access to, or use of, this web site.

4. CONFIDENTIALITY OF USER COMMUNICATIONS

Except as required by law, Smith Dickson will maintain the confidentiality of all user communications which contain personal user information and which are transmitted directly toSmith Dickson.

5. LINKED INTERNET WEBSITES

Smith Dickson does not verify, confirm, guarantee, or warrant the accuracy of any information contained on the websites that may be linked to from these pages. They are provided as links merely for the convenience of our site visitors, and are for informational purposes only. By “hyperlinking” to other websites, Smith Dickson makes no endorsement of the views or opinions stated therein. Further, hyperlinks to other websites are not intended to be referrals or endorsements of the linked entities.

6. TRANSMISSION OF PERSONAL DATA

User acknowledges and agrees that by providing Smith Dickson with any personal or proprietary user information through the website, user consents to the transmission of such personal or proprietary user information as necessary for processing in accordance with Smith Dickson’s standard business practices.

7. LAWS AND REGULATIONS

User access to and use of the Site is subject to all applicable federal, state and local laws and regulations.

8. ACCESS TO PASSWORD PROTECTED/SECURE AREAS

Access to and use of password protected and/or secure areas of the Website are restricted to authorized users only. Unauthorized individuals attempting to access these areas of the Website may be subject to prosecution.