Certified Public Accountants, like all providers of personal financial services, are now required by law to inform their clients of their policies regarding privacy of client information. CPAs have been and continue to be bound by professional standards of confidentiality that are even more stringent than those required by law. Therefore, we have always protected your right to privacy.

Types of Nonpublic Personal Information We Collect We collect nonpublic personal information about you that is provided to us by you or obtained by us with your authorization. Parties to Whom We Disclose Information We do not disclose any nonpublic personal information obtained in the course of our practice except as required or permitted by law. Permitted disclosures include, for instance, providing information to our employees and, in limited situations, to unrelated third parties who need to know that information to assist us in providing services to you. In all such situations, we stress the confidential nature of information being shared.

Protecting the Confidentiality and Security of Current and Former Clients’ Information We retain records relating to professional services that we provide so that we are better able to assist you with your professional needs and, in some cases, to comply with professional guidelines. In order to guard your nonpublic personal information, we maintain physical, electronic, and procedural safeguards that comply with our professional standards.

Disclaimer

CS&L CPAs www.CSLcpa.com Terms of Use & Disclaimers ATTENTION: PLEASE READ THESE TERMS CAREFULLY BEFORE USING THIS CHRISTOPHER, SMITH, LEONARD, & STANELL, P.A. (CS&L CPAs) WEBSITE. BY USING THIS WEBSITE YOU INDICATE THAT YOU ACCEPT THESE TERMS. IF YOU DO NOT ACCEPT THESE TERMS (the “Terms”), DO NOT USE THIS WEBSITE.

Copyright

CS&L CPAs either owns the intellectual property rights in the underlying HTML, text, images, audio clips, video clips, software and other content (collectively, the “Content”) that is made available to you on this website, or has obtained the permission of the owner of the intellectual property in such Content to use the Content on this website. Except as provided in these Terms, CS&L CPAs prohibits the redistribution or copying of any Content on this website without its express written permission. CS&L CPAs hereby authorizes you to display on your computer, download and print pages of this website, subject to the following provisions: (i) the copyright notice appears on all such printouts; (ii) the information will not be altered in any manner; and (iii) the Content is only to be used for personal educational and non-commercial use and will not be redistributed, broadcast or copied to any other media.

Trademark

The trademarks, logos, and service marks displayed on this website, including, but not limited to CS&L CPAs; there is nothing contained on this website that should be construed as granting, by implication, estoppel, or otherwise, any license or right to use any trademark displayed on this website without the express written permission of CS&L CPAs or such third party that may own the trademarks displayed on this website. Your misuse of the trademarks displayed on this website, or any other Content on this website is strictly prohibited.

User Submissions

For an explanation of the practices and policies of CS&L CPAs related to the collection, use and storage of our users’ information, please read our privacy policy. You are prohibited from posting or transmitting to or from this website any unlawful, threatening, libelous, defamatory, obscene, pornographic or other material that would violate any applicable law.

External Links

CS&L CPAs may provide links to third party websites, and some of the content appearing to be on this website may in fact be supplied by third parties (e.g. instances of framing of third party websites or incorporation of content through framesets). CS&L CPAs assumes no liability for any damages you may suffer from visiting such linked websites, including without limitation, damages caused by computer viruses, Trojan horses or other destructive/disruptive code which may be downloaded from such linked websites. Any links contained on this website shall not be construed as an endorsement by CS&L CPAs of any such linked website. CS&L CPAs has not reviewed or researched the full content on these linked websites and shall not be held responsible should you encounter any materials that may appear inaccurate, indecent or illegal. You may not provide a link to this website without our express written permission. If you would like to provide a link to this website, please contact MRossnagle@CSLcpa.com.

General Limitation

THE CONTENT OF THIS WEBSITE IS PROVIDED “AS IS” WITHOUT ANY WARRANTIES OF ANY KIND INCLUDING WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, OR NON-INFRINGEMENT OF INTELLECTUAL PROPERTY. The information and content on this website, or accessed through it, is for information purposes only and is not intended as and should not be considered professional advice. You should not act upon this information without seeking professional counsel. The transmission or display of this information does not create a professional or client relationship with us. While we welcome your contacting us, you should not send us any confidential information without first receiving our authorization to do so. Although CS&L CPAs uses reasonable efforts to maintain the accuracy and currency of the Content of this website CS&L CPAs makes no warranties or representations as to its accuracy or currency. This website may contain typographical errors and technical inaccuracies. CS&L CPAs assumes no liability or responsibility for any errors or omissions in the Content of this website.

Although CS&L CPAs uses reasonable efforts to ensure that all software provided at this website is suitable for use on a wide variety of computer systems, you should take reasonable and appropriate precautions to scan for computer viruses and ensure compatibility of the software with your specific computer system. CS&L CPAs may update and/or modify the information contained on this website at any time and without notice.

Limitation of Liability

IN NO EVENT WILL CHRISTOPHER, SMITH, LEONARD, & STANELL, P.A., ITS AFFILIATES, AGENTS OR OTHER THIRD PARTIES MENTIONED IN THIS WEBSITE BE LIABLE FOR ANY DAMAGES WHATSOEVER (INCLUDING, WITHOUT LIMITATION, DAMAGES RESULTING FROM LOST PROFITS, LOSS OF PROSPECTIVE ECONOMIC ADVANTAGE, LOST DATA OR BUSINESS INTERRUPTION) ARISING OUT OF THE USE, INABILITY TO USE, OR THE RESULTS OF USE OF THIS WEBSITE, ANY WEBSITES LINKED TO THIS WEBSITE, OR THE CONTENT CONTAINED ON ANY OR ALL SUCH WEBSITES, WHETHER BASED ON WARRANTY, CONTRACT, TORT OR ANY OTHER LEGAL THEORY AND WHETHER OR NOT ADVISED OF THE POSSIBILITY OF SUCH DAMAGES, OR FOR ANY CLAIM BY ANOTHER PARTY. IF YOUR USE OF THE CONTENT ON THIS SITE RESULTS IN THE NEED FOR SERVICING, REPAIR OR CORRECTION OF EQUIPMENT OR DATA, YOU ASSUME ALL COSTS THEREOF

General

If you breach any of these Terms, your authorization to use this website automatically terminates and you must immediately destroy any downloaded or printed Content. CS&L CPAs will aggressively enforce its intellectual property rights to the fullest extent of the law.

If any provision of these Terms shall be unlawful, void or unenforceable for any reason, then any such provision shall be deemed severable to the extent that it is lawful, void or unenforceable, but shall not affect the validity or enforceability of the remaining provisions.

These terms are governed by the laws of the State of Florida and the laws of the United States of America applicable therein without reference to the principles of conflicts of laws thereof. Any dispute arising from these Terms shall be resolved exclusively in the United States of America by the courts of the State of Florida.

By using this website, you agree to be bound by these Terms and consent to the collection, use and storage of your information by CS&L CPAs in the manner described in our privacy policy. CS&L CPAs reserves the right to make changes to these Terms and our privacy policy from time to time. When using this website, you should review the current Terms and privacy policy to determine if they have been amended since your last visit.