DISCLAIMER
- Chan Robles
& Wy has produced this outline to
explain
the areas of its expertise and the approaches it takes in providing
these
services to clients. These materials are provided and cited herein
solely
for purposes of information and do not constitute professional advice.
The transmission of these materials is not intended to create, and your
receipt hereof does not constitute, an accountant-client relationship.
These materials are exclusively intended for use by those seeking
information
regarding Chan Robles & Wy
and its affiliate organizations and areas of professional practice. Any
Internet subscribers and on-line readers of this web site should not
act
upon any information contained herein without first seeking qualified
professional
counsel. This web site is not intended to be a form of advertising and Chan
Robles & Wy does not wish to represent
anyone desiring representation based upon viewing this web site in a
state
where this web site fails to comply with all laws and ethical rules of
that state.

E-MAIL
RESTRICTION
- Sending electronic
mail [e-mail]
to Chan Robles & Wy
or any of its affiliate organizations does not create an
accountant-client
relationship between the sender and Chan
Robles
& Wy. The
sender should be informed that electronic mail through the Internet is
not secure, hence, the e-mail
message may not be deemed a privileged communication between the sender
and Chan Robles & Wyeven
in the case of existing clients thereof, as the e-mail
message might be disclosed or revealed to other persons or
parties.
This advisory also holds true if the e-mail
message is sent with attachments. Since the e-mail
message is not secure, sensitive or unencrypted files should, as a
general
rule, not be included therein. In the event that encrypted file is sent
through e-mail,
contact Chan Robles & Wyby
telephone or fax to alert the latter regarding the encryption program
used
and the password required.
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