Rosillo & Associates, P.A.

An International Accounting & Management Consulting Firm

The information contained in this Internet site has been compiled from sources we believe to be reliable. It is intended to furnish our staff, clients, associates and other users with general information. While every effort has been made to offer current and accurate information, errors can occur and we are not responsible for any errors or omissions or for the results obtained from the use of this information.

All information in this Site is provided "as is", with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose.

Laws and regulations will change over time and should be interpreted only in light of particular circumstances. The information presented on this site should not be construed as legal, tax or accounting advice.

In no event will Rosillo & Associates, P.A. , its related partnerships or corporations, or the partners, agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this Site or for any consequential, special or similar damages, even if advised of the possibility of such damages.

Due to the changing nature of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in information contained in this Site. Accordingly, the information on this Site is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax, or any other professional advice and/or services. As such, the information presented in this Site should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisors. Before making any decision or taking any action, you should consult a professional familiar with your personal facts and circumstances.

Certain links in this Site connect to other Web Sites maintained by third parties over whom we have no control. No representations as to the accuracy or any other aspect of information contained in other Web Sites is made or intended.

We urge you to consult your own tax and/or financial advisors. If you do not have your own tax and/or financial advisors and you wish to retain us to serve in that capacity, we will be glad to do so.

The information contained in this Internet site has been compiled from sources we believe to be reliable. However, it is your responsibility to assess its applicability to your own particular needs and situation. We urge you to consult your own legal and financial advisors.

We can be reached by telephone (305) 477-5671, fax (305) 477-2640, or by e-mail at cpa@frcpa.com