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By using, accessing or browsing this Web Site, you acknowledge and signify your acceptance, without limitation or qualification, of the terms and conditions set forth herein. If you do not agree to these terms, then please do not use this Web Site.

The hiring of a Certified Public Accountant is an important decision that should not be based solely on advertisements. Before you decide, ask us to send you free written information about our qualifications and expertise.

Vizcaino Zomerfeld, LLP, does not intend to provide accounting services in any jurisdiction where it is not licensed. The firm has prepared this web site for general information purposes only, and these materials do not constitute advice. Any use of the word "specialty" or "specialist" or any other terminology intended to indicate advanced standing is a self-designation and not sanctioned by the state offederal government.

The transmission and receipt of materials provided by the firm does not create an CPA-client relationship between our firm and the recipient of the information. Internet users and on-line readers should not act upon this information without seeking professional counsel.

Please be further advised that the act of sending an e-mail to an accountant at the firm through this web site will not create an CPA-client relationship. Among other reasons, the firm may be prevented from representing you because of conflicts of interests.

The firm may provide Internet web site links to reference materials as a convenience to our visitors and are not an endorsement or agency between these linked sites, nor does the firm make any claims regarding the accuracy ofinformation found in such web sites.

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