Terms & Privacy


Your use of this web site is subject to the following terms and conditions. By accessing this web site, you acknowledge that you have read and accept these terms and conditions.


These materials have been prepared by Brown & Delaney, P.S. (hereafter known also as “Firm”) for informational purposes only. You should not act upon this information without seeking advice from a Certified Public Accounting firm licensed in your own state or country. Do not send us confidential information by any means, electronic or otherwise, until you speak with one of our accountants and receive our authorization to send that information to us.

Links to Third-Party Resources: Third-party resources that can be accessed with hypertext links from this web site are not under the control of Brown & Delaney, P.S., and the Firm is not responsible for the contents of any of these third-party resources. The third-party hypertext links presented on this site are provided for your convenience only. The inclusion of any link on this site does not imply any recommendation, approval or endorsement of that site by Brown & Delaney, P.S.

This web site, and all information available on or accessed through this site, is provided “as is.” Brown & Delaney, P.S. makes no warranties, representations, or claims of any kind concerning the information presented on or through this site.

Circular 230 Disclosure: To ensure our compliance with certain U.S. Internal Revenue Service regulations, we inform you that, unless expressly stated otherwise, any advice in this web site relating to U.S. federal taxes is not intended or written to be used, and cannot be used, by any person for the purpose of avoiding any tax penalties that may be imposed by the Internal Revenue Service.

Limitation of Liability

Your use of this web site is at your own risk. The materials presented on this site may not reflect the most current accounting guidelines. These materials may be changed, improved, or updated without notice. Brown & Delaney, P.S. is not responsible for any errors or omissions in the content of this site or for damages arising from the use or performance of this site under any circumstances.

Privacy Policy

Brown & Delaney, P.S. does not collect personally identifying information from visitors to this site unless provided by the visitor or the visitor’s browser. The Firm will not use information provided through your use of this site except to respond to direct inquiries or to measure traffic and traffic trends at this site. We do not provide or sell any of this information to third parties.

We reserve the right to change our policy regarding cookies and the collection of information from visitors at any time without advance notice. Should any new policy go into effect, Brown & Delaney, P.S. will post it on this site, and the new policy will apply only to information collected thereafter. Any such policy will permit visitors to “opt out” of our collection of any personally identifying information.