*RLB is the brand name under which RLB Accountants and RLB Advisors provide professional services. RLB Accountants and RLB Advisors practice as an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable law, regulations and professional standards. RLB Accountants is a licensed independent CPA firm that provides attest services to its clients. RLB Advisors and its subsidiary entities, which are not licensed CPA firms, provide tax, advisory, and other non-attest services to its clients. The entities falling under the RLB brand are independently owned and are not liable for the services provided by any other entity providing the services under the RLB brand. Our use of the terms “our firm” and “we” and “us” and terms of similar import, denote the alternative practice structure conducted by RLB Accountants and RLB Advisors.