Copyright Statement

© 2005 - 2010 Christopher S. Whitener CPA. All rights reserved.

This page and all those residing on the "WhitenerCPA.com" site and all images contained or displayed herein, except those used for advertisement, are the sole property of Christopher S. Whitener, CPA. and may not be reproduced, or copied for any use without the express written consent of Christopher S. Whitener, CPA.

The content of this site, including but not limited to the text and images herein and their arrangements, unless otherwise noted, are Copyright © 2005 Christopher S. Whitener, CPA. All Rights Reserved. All trademarks referred to are the property of their respective owners.

Nothing contained herein shall be construed as conferring by implication, estoppal, or otherwise any license or right under any copyright, patent, trademark or other proprietary rights of Christopher S. Whitener, CPA. or any third party.

In making this site available, no client, advisory, fiduciary or professional relationship is implicated or established and neither Christopher S. Whitener, CPA. nor any other person is, in connection with this site, engaged in rendering auditing, accounting, tax, legal, advisory, consulting or other professional services or advice. Neither this site nor any content on or accessed through this site shall be considered a substitute for the independent investigations and the sound technical and business judgment of the user of this site and the user should consult with a professional advisor familiar with your particular factual situation for advice or service concerning specific matters.

Links on this site may lead to servers maintained by individuals or organizations other than Christopher S. Whitener, CPA. Christopher S. Whitener, CPA. makes no representation or warranty regarding the accuracy, timeliness, suitability or any other aspect of the information located on such servers and neither monitors nor endorses such servers or content.

Christopher S. Whitener, CPA.and its member firms and affiliates, including their respective partners, principals, employees, agents and representives make no representations or warranties about this site or about the accuracy, timeliness suitability or any other aspect of this site or content on or accessed through this site for any purpose, all of which is provided "as is" and "as available" without any warranty of any kind.Christopher S. Whitener, CPA. hereby disclaims all warranty and obligations with regard to the site or content on or accessed through the site, including but not limited to all implied warranties and obligations of merchantability, fitness for a particular purpose, title and non-infringement. In no event shall Christopher S. Whitener, CPA., its member firms, affiliates, partners, principles, employers, agents and representatives be liable for any direct, indirect, incidental, special, exemplary, consequential or other damages whatsoever, (including but not limited to liability for loss of use, data or profits), without regard to the form of any action, including but not limited to contract, negligence or other tortuous actions, arising out of or in connection with this site, any content on or accessed through this site, or any copying, display or other use thereof.

This site and its content are made available only to provide information about Christopher S. Whitener, CPA. Christopher S. Whitener, CPA. maintains this site in Hickory, North Carolina, USA and makes no representation that this site or any content on or accessed through the site are appropriate or available for use in other jurisdictions. You are responsible for compliance with all applicable laws and regulations.