Audit Conduct, LLC's programs, courses, webinars or other materials available on or accessible by means of its website are for educational and self-study purposes only.  They are not intended to be, nor should they be considered as, a substitute for the advice, counsel, or engagement of appropriate accounting, auditing or other professional services. No professional relationship between Audit Conduct, LLC or its principals, agents or employees, on the one hand, and any viewer or subscriber, on the other, is created, implied or to be presumed.  Except as may be expressly set forth herein or in connection with any specific item or course or webinar, neither Audit Conduct, LLC nor its principals, members, employees or agents makes any representation or warranty as to the efficacy, accuracy, or correctness of any information or material, and expressly disclaims all of the forthcoming.  Further, if and to the extent that Audit Conduct, LLC or any of its principals, agents or employees responds to any query, provides specific information in response to any such query, or otherwise addresses facts or circumstances contained therein, any such response is offered without representation or warranty of any kind and may not be construed as the provision of accounting or auditing services or the creation of a professional relationship involving Audit Conduct, LLC or any of its principals, employees, or agents.

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