Members in Business and Industry - Legal Disclaimer

August 29, 2006

All persons, and entities, in situations depicted are fictitious and any resemblance to any person living or dead or to any actual entity or situation is purely coincidental.

This content is designed to provide illustrative information with respect to the subject matter covered. It does not establish standards or preferred practices. The material was prepared by AICPA staff and has not been considered or acted upon by senior technical committees or the AICPA Board of Directors and does not represent an official opinion or position of the AICPA. It is provided with the understanding that the author and publisher are not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. The author and publisher make no representations, warranties or guarantees as to, and assume no responsibility for, the content or application of the material contained herein, and expressly disclaim all liability for any damages arising out of the use of, reference to, or reliance on such material.

Copyright © 2002 by the American Institute of Certified Public Accountants, Inc. License is hereby granted for reuse or reprint of this matter for purposes other than resale or commercial exploitation, provided AICPA copyright statement and acknowledgment of any modification is displayed in any circumstance of reuse or reprint.