Terms of Use


No Rendering of Advice
The information contained within this website is provided for informational purposes only and is not intended to substitute for obtaining accounting, tax or financial advice from a professional accountant. Accordingly, the information on this website is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax or other professional advice or services.

Presentation of the information on this website is not intended to create, and receipt does not constitute, an accountant-client relationship. Website subscribers, users and online readers are advised not to act upon this information without first seeking the service of a professional accountant regarding your specific fact pattern.

Any U.S. Federal tax advice contained in this website is not intended to be used for the purpose of avoiding penalties under U.S. Federal tax law.

Accuracy of Information
While we use reasonable efforts to furnish accurate and up-to-date information, we do not warrant that any information contained in or made available through this website is accurate, complete, reliable, current or error-free. We assume no liability or responsibility for any errors or omissions in the content of this website.

Disclaimer of Warranties
This website is provided on an “as is” and “as available” basis, with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to, warranties of performance, merchantability and fitness for a particular purpose. Use of this website is at your own risk.

Links to Third Party Websites
For your convenience, this website may contain hyperlinks to websites and servers maintained by third parties. We do not control, evaluate, endorse or guarantee content found in those sites. We do not assume any responsibility or liability for the actions, products, services and content of these sites or the parties that operate them. Your use of such sites is entirely at your own risk.

All information contained in this website is protected by copyright and may not be reproduced in any form without the expressed, written consent of Dwyer Pemberton & Coulson, P.C., a Washington professional service corporation dba DP&C.  All rights are reserved.

By entering this website, you acknowledge and agree to all of these terms of use. If you do not agree to these terms of use, do not use this website.