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The TeamCPA web site is intended to provide general guidance and information only.  Bruce Harrell & Company, CPAs, APAC has not been engaged to perform legal, accounting, tax, auditing or consulting services.  As such, information provided on this site should not be used as a substitute for consultation with professional advisors.  Bruce Harrell & Company, CPAs, APAC has made every effort to provide timely and accurate information; however, errors or omissions may occur.  Bruce Harrell & Company, CPAs, APAC will take no responsibility for any errors, omissions or for the results obtained from using the information provided.  All information on this web site is provided "as is", with no expressed or implied warranties.

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Copyright © 2001 Bruce Harrell & Co., APAC Certified Public Accountants and Consultants  All rights reserved.
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Legal Disclaimer
Last modified: March 09, 2001