“A.J. Santye & Co.”, an independent member of the Crete Professionals Alliance, is the brand name under which A.J. Santye & Co. P.A. (“AJ Santye CPA”) and A.J. Santye Advisors, LLC (“AJS Advisors”) provide professional services. AJ Santye CPA and AJS Advisors practice as an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable laws, regulations, and professional standards. AJ Santye CPA is a licensed independent CPA firm that provides attest services to its clients, and AJS Advisors provides tax and business consulting services to their clients. AJS Advisors and Crete Professionals Alliance are not licensed CPA firms. The entities falling under the A.J. Santye & Co. brand are independently owned and are not liable for the services provided by any other entity providing the services under the A.J. Santye & Co. brand. Our use of the terms “our firm” and “we” and “us” and terms of similar import, denote the alternative practice structure conducted by AJ Santye CPA and AJS Advisors.