Sklar & Associates (S&A) is not a Certified Public Accounting firm and does not attest to validity of financial statements of its clients. S&A will not render opinions as CPAs, nor will it attest to accuracy and reasonableness of analyses performed or projections made. However, it conducts its due diligence investigations independently of auditors and it does adhere to audit guidelines and standards published by the American Institute of Certified Public Accountants.

S&A is accountable for material omissions or misstatements in its work products. However, S&A is not to be held accountable for accuracy and completeness of work products prepared for it under contract by others or provided to it by its clients. S&A will only provide assistance on a best efforts basis. S&A accepts professional liability for issuing independent opinions rendered as advisor to clients. However opinions will only be rendered if they are supported by S&A’s independent fact-findings and its independent analysis of the facts it has developed.

S&A will not act as an underwriter or broker dealer, as it is not licensed to sell securities. Further, S&A will not effect transactions in securities for client companies.