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BSK Tax & Accounting Advisors, LLC and Berreth, Smith & Kaminski, PLLC provide professional services through an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable laws, regulations, and professional standards. Berreth, Smith & Kaminski, PLLC is a licensed independent CPA firm that provides attest services to its clients. BSK Tax & Accounting Advisors, LLC provides tax, accounting, and business advisory services to its clients and is not a licensed CPA firm. Each firm is a separate and independent legal entity and is responsible only for its own acts and omissions. Our use of the terms “our,” “we,” “us,” and terms of similar import denotes the alternative practice structure conducted by BSK Tax & Accounting Advisors, LLC and Berreth, Smith & Kaminski, PLLC.