Back to top


General Disclaimer

R Kelly McFarland, CPA, PC (RKMCPAPC) website and the information contained therein is intended to provide general information only. RKMCPAPC Website is not intended as, and should not be taken as, financial, tax, accounting, legal, consulting or any other type of advice. Users of the Website should not act or refrain from acting on the basis of information provided on the website. The use of the information provided on RKMCPAPC Website, and/or any email or other electronic communication sent to us through the website, does not establish any contractual or other form of client engagement between RKMCPAPC and the reader or user of the website. PLEASE NOTE: While we would like to hear from you, please understand that contacting us does not create a client relationship. Accordingly, please do not send us any information about any matter that may involve you unless we have expressly agreed that we will be your accountant and represent your interests and you have received a letter from us to that effect (called an “engagement letter”).

Presentation of the information via the Internet is not intended to create, and receipt does not constitute, an accountant-client relationship. Internet subscribers, users and online readers are advised not to act upon this information without seeking the service of a professional accountant.

Any U.S. federal tax advice contained in this website is not intended to be used for the purpose of avoiding penalties under U.S. federal tax law.


Accuracy of Information

While we use reasonable efforts to furnish accurate and up-to-date information, we do not warrant that any information contained in or made available through this website is accurate, complete, reliable, current or error-free. We assume no liability or responsibility for any errors or omissions in the content of this website.


Disclaimer of Warranties and Limitations of Liability

This website is provided on an “as is” and “as available” basis. Use of this website is at your own risk. We and our suppliers disclaim all warranties. Neither we nor our suppliers shall be liable for any damages of any kind with the use of this website.


Links to Third Party Websites

For your convenience, this website may contain hyperlinks to websites and servers maintained by third parties. We do not control, evaluate, endorse or guarantee content found in those sites. We do not assume any responsibility or liability for the actions, products, services and content of these sites or the parties that operate them. Your use of such sites is entirely at your own risk.



All images contained in RKMCPAPC Website are original. All rights to the artwork and all other intellectual property are owned by RKMCPAPC. Images contained on this web site do not endorse any businesses or other entities, and do not indicate client, or any other engagement or relationship.



RKMCPAPC blogs and all other multimedia content is intended to provide general information and should not be construed as financial tax, accounting, legal, consulting or any other type of advice regarding any specific facts and circumstances, nor should they be construed as advertisements for financial services.