CLA Global TS, an independent legal entity, is an independent network member of CLA Global, an international organization of independent accounting and advisory firms. Each CLA Global network member is a member of CLA Global Limited, a UK private company limited by guarantee. CLA Global Limited does not practice accountancy or provide any services to clients. CLA Global TS is not an agent of any other member of CLA Global Limited, cannot obligate any other member firm, and is liable only for its own acts or omissions and not those of any other member firm. Similarly, CLA Global Limited cannot act as an agent of any member firm and cannot obligate any member firm. The names “CLA Global” and/or “CLA Global TS,” and the associated logo, are used under license. For more detail about CLA Global’s structure, please see CLAglobal.com/disclaimer.