Legal and Medical Disclaimer
This Web site is provided for educational and informational purposes only and does not provide legal, accounting, or other professional advice or services. Use of any information on this site does not create a professional relationship with Sandra L. Smith Inc. You should not act on any of the information provided on this site without seeking additional legal, accounting, or professional counsel. We do not take responsibility for accuracy of the information provided on this Web site. The information provided on this Web site is subject to change without notice.
Information on this web site is provided for informational purposes only and is not a substitute for professional medical advice. Nothing contained on this web site should be construed nor is intended to be used for medical diagnosis or treatment. It should not be used in place of the advice of your physician or other qualified health care provider. The information on this site is not a substitute for counseling, psychotherapy, psychoanalysis, mental health care or substance abuse treatment. Should you have any health care related questions, please call or see your physician or other qualified health care provider promptly. Always consult with your physician or other qualified health care provider before embarking on a new treatment, diet or fitness program, or before acting on any information on this web site. You should never disregard medical advice or delay in seeking it because of something you have read on this web site.
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State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website www.learningmarket.org. 
