Accountancy

This firm is not a CPA firm and is not registered with the South Carolina Board of Accountancy. South Carolina law reserves attest and compilation services to licensees while expressly permitting non-licensees to prepare financial statements and issue nonattest transmittals. Financial statements and reports prepared for clients are non-attest work and do not purport to comply with the Statements on Standards for Accounting and Review Services (SSARS). Where statements are prepared under Generally Accepted Accounting Principles, that is stated on the face of the statements; where prepared on a cash or other special-purpose basis, that basis is disclosed. Management retains responsibility for the statements.

Tax

Tax returns are prepared under a Preparer Tax Identification Number (PTIN) issued under IRC §6109(a)(4). Preparer penalties apply under §§6694 and 6695. Unauthorized disclosure or use of tax return information is a criminal offense under §7216. Representation before the IRS is governed by Treasury Department Circular 230 and is limited by credential. This firm does not represent taxpayers in collection matters liens, levies, installment agreements, offers in compromise, or collection due process proceedings and does not practice before the United States Tax Court.

Legal

This firm does not provide legal advice, does not select business entities for clients, does not draft governing documents, and does not interpret statutes or regulations. Where legal advice, entity formation, contract drafting, or statutory interpretation is required, an attorney is engaged directly by the client or the client is referred.

Clinical

This firm does not diagnose, treat, determine medical necessity, or make coding determinations requiring clinical judgment. Clinical quality determinations and patient safety judgments remain with appropriately licensed clinical leadership.

Mental health

Coaching and mentoring are not therapy, counseling, psychological services, or mental health treatment. This firm is not a licensed mental health professional and does not diagnose or treat any condition. If clinical care is needed, a referral is provided. If you are in immediate danger, call or text 988 in the United States.

Investments and lending

This firm is not a registered investment adviser and does not provide investment advice or recommendations. This firm is not a mortgage loan originator, broker, loan processor, or credit repair organization, and is not licensed under the SAFE Act or state mortgage licensing law. Compensation for advisory work is never contingent on loan approval, funding, or terms.

Healthcare fee structure

Compensation for healthcare services is structured to avoid the federal Anti-Kickback Statute (42 U.S.C. §1320a-7b(b)) and the Stark Law (§1395nn). No compensation is tied to the volume or value of referrals. Denial and underpayment recovery is contingency-based on dollars actually recovered, not on referral volume.

Accuracy of submissions

All submissions to payers, agencies, and taxing authorities are prepared based on information provided by the client. The client is responsible for the accuracy and completeness of that information. False claims are subject to penalties under the False Claims Act (31 U.S.C. §3729).