No accounting services or accountant-client relationship
Although LHM Jr., CPA can be formally engaged to perform services in a specific engagement with a specific party or parties, no advice is intended nor should it be assumed from the contents of this site. As many reporting issues involved with foreign entities and foreign transactions involve legal issues, legal advice from qualified counsel is recommended. LHM CPA is not a licensed attorney, but he can make a referral of a qualified law firm, if requested to do so. You should not and are not authorized to rely on this Web site as a source of accounting or tax advice. Your use of this Site does not create an accounting-client relationship between you and LHM Jr., CPA.
Please be further advised that sending email or other correspondence to LHM Jr., CPA will not create an accountant-client relationship. If you are not currently a client of LHM Jr., CPA, please do not send any confidential information or any information that you would expect to be maintained in confidence. At the time that LHM Jr., CPA has formally established an accountant-client relationship, as evidenced by a signed engagement letter agreement, he will welcome such confidential information to gain insight into your goals and objectives based upon the facts provided.
If you communicate by email with LHM Jr., CPA, please use care because of the potential security risks with internet email. By sending sensitive or confidential email messages that are not encrypted, you will accept the risks of such uncertainty and possible lack of confidentiality.
Materials such as NEWS and ALERTS on this Site have been prepared by LHM Jr., CPA for informational purposes only and do not constitute advertising, a solicitation or accounting or tax advice. The information content on this Site is provided only as general information that may or may not reflect the most current tax developments; therefore, information on this Site is not guaranteed to be pertinent or complete, as to your facts and circumstances. Due to changing authoritative developments, prior tax results do not always result in a similar outcome in future results. LHM Jr., CPA expressly disclaims all liability in respect to actions taken or not taken based upon any of the contents reported in this Site.
LHM Jr., CPA does not wish to represent any parties desiring representation based upon viewing the contents on this Site in a state or other jurisdiction where this Site does not comply with all laws and regulations, including ethical rules of that state or jurisdiction.
“Personal Information” means any information that may be used to identify an individual, including, but not limited to, a first and last name, a physical address, a phone number or an email address. In general, you can visit the Site without telling LHM Jr., CPA who you are or revealing any Personal Information about yourself. However, in order to access certain information, services or features on the Site, he may ask you to provide Personal Information. For example, he will collect certain Personal Information if you choose to register for one of his seminars, sign up for his email alerts or send questions, requests or comments to him via email.
Links to other sites
Please be advised that when you are on LHMCPA.com, you may be directed to other sites that are beyond the control of LHM Jr., CPA. These other sites may collect data or solicit Personal Information from you. These other sites will have their own privacy policies which could differ from those of LHM Jr., CPA. He is not responsible for the privacy practices of these other sites. Accordingly, he cannot guarantee the security of any of your Personal Information possibly collected from such sites.
LHM Jr., CPA intends to take reasonable and appropriate procedures to protect the Personal Information that you share with him from unauthorized access or disclosure. When you transmit Personal Information from your PC to his Site servers, your information is protected by both a “firewall” (a combination of computer hardware and software that helps to keep unauthorized visitors from accessing information within our computer network system) and industry standard SSL (Secure Socket Layer) encryption. Unfortunately, no data transmission over the Internet can be absolutely guaranteed as 100% secure. LHM Jr., CPA will strive to protect your Personal Information and privacy; however, he cannot guarantee or warrant the security of any information you disclose or transmit to him online. Thus, he cannot be responsible for the theft, destruction or inadvertent disclosure of your Personal Information.
Lawrence H. McNamara, Jr., CPA TEP Phone: 541-633-7509 Fax: 541-633-7554