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Rogers & Co CPAs PC
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The information contained and accessed on this site (the "Site") is provided by the firm of Rogers & Co CPA's PC indicated on our  homepage as owner of this Site ("RCO") for general guidance and is intended to offer the user general information of interest. The information provided is not intended to replace or serve as substitute for any audit, advisory, tax or other professional advice, consultation or service. You should consult with a RCO professional in the respective audit, advisory, tax or other professional area.

Based on specific facts or circumstances, the application of laws and regulations may vary. Based on the fundamental universal condition of the electronic communication process, RCO does not guarantee or warrant the Site will be uninterrupted, without delay, error-free, omission-free, or free of viruses. Therefore, the information is provided "as is" without warranties of any kind, express or implied, including accuracy, timeliness and completeness. In no event shall RCO, its related partners, affiliates, managing directors, principals, agents or employees be liable for any direct, indirect, incidental, special, exemplary, punitive, consequential or other damages whatsoever (including but not limited to, liability for loss of use, data or profits), without regard to the form of any action, including but not limited to, contract, negligence or other tortious actions, arising out of or in connection with the Site, any content on or accessed by use of the Site, or any copying, display or other use hereof.

As content on the Site is copyrighted, any unauthorized use of any materials on the Site may violate copyright, trademark and other laws. Should a user download the materials on the Site for personal or non-commercial use, the user must retain all copyright, trademark or other similar notices contained in the original materials or on any copies of the material. Materials on the Site may not be modified, reproduced, publicly displayed, performed, distributed or used for any public or commercial purposes without the explicit written permission from the appropriate content or material provider (including third-party links).  RCO bears no risk, responsibility or liability in the event that a user does not obtain such explicit written permission as advised by RCO.

Third-party links are provided as a convenience to our users. RCO does not control and is not responsible for any of these sites or their content. RCO is obligated to protect its reputation and trademarks and RCO reserves the right to request removal of any link to our Web site.

RCO and the RCO logo's are registered trademarks of Rogers & Co CPAs PC. Use of these marks requires express permission from, and a license agreement with, RCO or an RCO affiliate firm.  Unauthorized use of these and any other of RCO's portfolio of trademarks will be prosecuted to the fullest extent of the law. To request this written approval, contact the Webmaster or use the "Contact Us" feature.