TERMS OF USE
The materials on this web site have been prepared by us for informational purposes only, do not constitute financial advice, do not necessarily reflect the opinions of Avinna or any of our accountants or clients, and are not guaranteed to be complete, correct, comprehensive or current. You should be aware that the law and the economy is constantly changing and varies by circumstance. Therefore, information on a given legal or financial issue may not be current or apply to your particular situation. Receipt, use or review of this web site or any of the information contained on this web site does not, nor is it intended to, create or constitute an engagement between you and Avinna or any of the firm’s accountants. You should not rely on any information contained in this web site without first seeking the advice of a certified public accountant.

You should not send any sensitive information to us until you have spoken with one of our accountants and received authorization to send that information to us. Communications regarding matters for which we are not already engaged with you should be made with caution, as Internet e-mail is not secure, and you should avoid sending sensitive or confidential Internet e-mail messages unless they are adequately encrypted or sent through our secure web system.

Some of the descriptions and some of the articles on this web site contain links to other resources on the Internet. Those links are provided as citations and aids to help you identify and locate other Internet resources that may be of interest, and are not intended to state or imply that we sponsor, are affiliated or associated with, or are financially authorized to use any trade name, registered trademark, logo, seal or official seal, or copyrighted symbol that may be reflected in the links.

ACCESS TO THIS SITE
Please read the terms of use of this site carefully. These terms may have changed since your last visit to this Internet site. By use of this site, you indicate your acceptance of these terms. Unless otherwise stated on the given site, this document applies to all web sites operated by Avinna.

The Firm may alter, suspend or discontinue this site at any time for any reason, without notice or cost. The Site may become unavailable due to maintenance or malfunction of computer equipment or other reasons.

From time to time, Avinna may offer to provide information or materials via e-mail or otherwise to interested persons. Avinna reserves the right, in its absolute discretion, to reject any requests for such information or materials, or to discontinue the provision of such information or materials to any person, for any reason whatsoever.

The Firm makes no representation that information on this Site is appropriate or available for use outside the United States. Those who choose to access this Site from outside the United State do so on their own initiative and are responsible for compliance with local laws, if and to the extent local laws are applicable.

COPYRIGHT NOTICE
This web site and its contents were created by Avinna and all rights are reserved. Permission is granted to view, store, print, reproduce and distribute material contained in this site provided that a) none of the material is modified or altered and b) the Terms of Use are included with any materials distributed from this site. Reproduction or distribution of any material from this web site for commercial purposes is prohibited without the express written permission of Avinna.