When a CPA is engaged

When an engagement requires attest work an audit, review, or compilation a licensed Certified Public Accountant is engaged. The CPA is engaged directly to perform the attest work, and the CPA's engagement letter governs that work. This firm coordinates with the CPA but does not perform or sign attest reports.

When an attorney is required

When legal advice, entity formation, contract drafting, statutory interpretation, or representation before a court is required, an attorney is engaged. The attorney is engaged directly by the client, not by this firm, so that the attorney-client privilege attaches to the client. This firm may coordinate with the attorney but does not provide legal advice.

Other licensed professionals

When a clinical determination, mental health treatment, investment advice, or other regulated service is required, the client is referred to an appropriately licensed professional. This firm does not hold itself out as providing services outside its scope.

No referral fees

This firm neither accepts nor pays referral fees. Compensation is based solely on the services this firm provides. Subcontractor arrangements where a licensed professional performs work as a subcontractor to this firm are disclosed to the client in writing in advance, including the nature of the arrangement and the compensation structure.

Direct engagement by the client

Where a licensed professional is needed, the client may engage that professional directly or through this firm as a coordinator. The client retains the right to choose their own professionals. This firm does not require the use of any specific professional.