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