Website Disclaimer

The following terms and conditions apply to your use of this site, now and in the future.  By accessing, viewing, and/or using the material we have included on this site, you indicate that you accept and understand these intended use terms to be the legal equivalent of a signed, written contract which is therefore equally binding.  SW may revise these terms and conditions as we see fit at any time by  updating this posting.  You are bound by such revisions and will be bound by them whether or not you have reviewed any and all revisions.  If you do not agree to these terms, please do not further use this site.

The site availability in no way establishes a client, advisory, fiduciary, or professional relationship with the users nor is one implied.  SW or any person otherwise connected with this site is engaged in providing auditing, accounting, tax, legal, advisory, consulting or other professional services or advice via this site.  Neither the Site or any content on or accessed through the Site shall be considered a substitute for the independent investigations and the sound technical and business judgment of the user of this Site.  All users should consult with a professional advisor familiar with all particular facts in his or her situation for advice or service concerning specific matters.

All information provided in this site is of a general nature and is not intended, nor should be construed as financial advice.  Although we strive to provide accurate, up-to-date- information, there is no guarantee that the information on this site is accurate on the date it is received or that it will continue to be accurate.

SW welcomes your feedback and may ask that you transmit your comments on the site via email.  Any communication or material that you transmit or post will:  be treated as non-confidential and non-proprietary; become the property of SW, giving the Company all rights, title, and interest therein, and it may be used without restriction by SW or its affiliates.

You should assume that all materials, designs, text and images (collectively, or individually) contained on this site are either the copyrighted property of SW or are the copyrighted property of third parties.  This site contains links to sites that are not owned or maintained by SW.  The links are provided as a convenience, and are not intended as a recommendation, approval, or endorsement of any kind.  End users may view and use the contents of this site for personal use only.  All other uses are prohibited.

SCIARABBA WALKER & CO., LLP PRIVACY POLICY

MAY 2004


CPAs, like all providers of personal financial services, are now required by law to inform their clients annually 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
For current and former clients, 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.

Please feel free to call if you have any questions, because your privacy, our professional ethics and the ability to provide you with quality financial services are very important to us.