“Citrin Cooperman” is the brand name under which Citrin Cooperman Advisors LLC and Citrin Cooperman & Company, LLP provide professional services. Citrin Cooperman Advisors LLC and Citrin Cooperman & Company, LLP practice as an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable law, regulations and professional standards. Citrin Cooperman & Company, LLP is a licensed independent CPA firm that provides attest services to its clients, and Citrin Cooperman Advisors LLC and its subsidiary entities provide tax, advisory, and business consulting services to their clients. Citrin Cooperman Advisors LLC and its subsidiary entities are not licensed CPA firms. The entities falling under the Citrin Cooperman brand are independently owned and are not liable for the services provided by any other entity providing services under the Citrin Cooperman brand. Our use of the terms “our firm” and “we” and “us” and terms of similar import, denote the alternative practice structure conducted by Citrin Cooperman Advisors LLC and Citrin Cooperman & Company, LLP.