Copyright & Legal Disclaimer

No Professional Services or Client Relationship

The materials found in this site are for general informational purposes only and may not reflect the most current legal developments. The contents of this site should not be construed as legal advice or legal opinion on specific facts or circumstances nor a solicitation of legal business. You should not act, or refrain from acting, based upon any information on this website. Transmission of information from this site is not intended to create, and receipt does not constitute, a CPA-client relationship. Internet subscribers and online readers should not act upon this information without seeking professional advice.

Intellectual Property Rights

All copyrightable text and graphics, the selection, arrangement, and presentation of all materials and the overall design of this website are copyright © Roberts & Wise. All rights reserved. Permission is granted to download and print materials from this website for the purpose of viewing, reading, and retaining for informational reference.  Any other copying, distribution, display, retransmission, or modification of information or materials on this site, whether in electronic or hard copy form, without the express prior written permission of ROBERTS & WISE is strictly prohibited.

No Warranties and Limitation of Liability

Information provided on this website is provided “as is” without warranty of any kind, either express or implied, including without limitation warranties of merchantability, fitness for a particular purpose, or non-infringement.  ROBERTS & WISE periodically adds, changes, improves, or updates the information and documents on this website without notice. Our office is in California and our CPAs are licensed to practice in California. We do not guarantee the adequacy or completeness of the information on this website.  ROBERTS & WISE assumes no liability or responsibility for any errors or omissions in the content of this website. Your use of this website is at your own risk. Under no circumstances and under no legal theory shall ROBERTS & WISE, its suppliers, or any other party involved in creating, producing, or delivering this website’s contents be liable to you or any other person for any indirect, special, incidental, or consequential damages of any character arising from your access to, or use of, this website.

ROBERTS & WISE does not verify, confirm, guarantee, or warrant the accuracy of any information contained on the websites that may be linked to from these pages. They are provided as links merely for the convenience of our site visitors, and are for informational purposes only. By “hyperlinking” to other websites, ROBERTS & WISE makes no endorsement of the views or opinions stated therein. Further, hyperlinks to other websites are not intended to be referrals or endorsements of the linked entities.