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PKF, Certified Public Accountants, A Professional Corporation

PKF Carr & Stanton is a member of PKF International Limited network of legally independent firms and does not accept any responsibility or liability for the actions or inactions on the part of any other individual member firm or firms.

You may view, download and print the documents, graphics, and information (collectively, the "Content") available on this Site or make use of it for your personal information, education, and communication subject to the Terms and Conditions of Use set forth in this posting, providing you do not:

a) Modify or alter the Content in any way;

b) Distribute, transmit, reuse, repost, the Content by any means without prior, written permission from PKF NAN ; Remove any copyright or other proprietary notices contained in the Content;

c) Use the Site for any purpose that is unlawful or prohibited by these Terms and Conditions of Use.

Unauthorized use of the Content or various services operated by PKF Carr & Stanton (collectively, the "Services") at this Site may violate Copyright and/or other intellectual property laws. PKF Carr & Stanton does not grant any express or implied right to you under any copyrights or trademarks with respect to the Content and Services. When in doubt, seek permission from PKF Carr & Stanton. Any rights granted to you under the Site Terms and Conditions of Use constitute a temporary and terminable license and not a transfer of title.

The rights specified above to view, download and print the documents and information available on this Site are not applicable to the design or layout of this Site. Elements of this Site are protected by law and may not be copied or imitated in whole or in part.

PKF Carr & Stanton reserves the right to change Content or Services at any time and without notice.

PKF Carr & Stanton reserves the right to deny any user access to the Site, or any portion thereof, without notice.


Except as expressly provided in a written agreement between you and PKF Boston, all Content and Services on this Site are provided "As Is" without warranty of any kind, either express or implied, including, but not limited to, the implied warranties of merchantability or fitness for a particular purpose, or the warranty of non-infringement.

Without Limiting the Foregoing, PKF Boston makes NO warranty that,

(i)  The Services and Content will meet your requirements,

(ii)  The Services and Content will be uninterrupted, timely, secure, computer virus-free, or error-free,

(iii)  The results that may be obtained from the use of the Services or Content will be effective, accurate, or reliable,

(iv)  The quality of any Services or Content obtained by you from the Site will meet your expectations.

While PKF Carr & Stanton makes reasonable efforts to include accurate and up-to-date Content on the Site, PKF Carr & Stanton makes no warranties or representations as to its accuracy. assumes no liability or responsibility for technical or other mistakes, inaccuracies, typographical errors, other errors, omissions, or the timeliness of Content or Services.

Circular 230 Notice

The information on this website is distributed with the understanding that the author, editor and distributor are not rendering legal, accounting, tax or other professional advice or opinions on specific facts or matters and, accordingly, assume no liability whatsoever in connection with its use. The information on this website is not intended or written to be used, and cannot be used, by a taxpayer for the purpose of (i) avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions or (ii) promoting, marketing, or recommending to another party any transaction or matter addressed in website content, including E-mail list and Discussion Forum traffic and any document accessed through website resources.


This Site contains links to third-party websites that are not under the control of PKF Carr & Stanton. PKF Carr & Stanton makes no representations whatsoever about any other website to which you may have access through this Site. When you access a non- website, you do so at your own risk and PKF Carr & Stanton is not responsible for content or the accuracy or reliability of any information, data, opinions, advice, or statements made on these sites or for the quality of any products or services available on such sites, or for any errors or omissions contained in or excluded from such sites. PKF Carr & Stanton provides these links merely as a convenience and does not monitor such links on an ongoing basis. The inclusion of such links does not imply that PKF Carr & Stanton endorses or accepts any responsibility for the content or uses of such websites. PKF Carr & Stanton cannot and does not vouch for the financial viability of any third-party entity whose website is reached through a link contained on the Site.


The trademarks, logos and service marks ("Marks") displayed on this Site are the property of PKF Carr & Stanton or other third parties. You are not permitted to use the Marks without the prior written consent of PKF Carr & Stanton or such third party which may own the Marks. The PKF logo is the exclusive trademark of PKF International Limited.