Alternative Practice Structure

Alternative Practice Structure Disclosure

 “KSM” and “Katz, Sapper & Miller” are brand names under which Katz, Sapper & Miller, LLP and the subsidiaries of KSM Holding Company, Inc. provide professional services. Katz, Sapper & Miller, LLP and the subsidiaries of KSM Holding Company, Inc. practice as an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable laws, regulations, and professional standards. Katz, Sapper & Miller, LLP is a licensed independent CPA firm that provides attest services to its clients. The subsidiaries of KSM Holding Company, Inc. provide tax, advisory, and business consulting services to their clients. KSM Holding Company, Inc. and its subsidiaries are not licensed CPA firms.

The entities operating under the KSM brand are separate legal entities, and each entity is responsible only for the services it provides and is not liable for the services or obligations of another entity solely because the entities share the KSM brand or operate within the same alternative practice structure.

References on this website to “KSM,” the “Firm,” “we,” “us,” “our,” or similar terms are used for convenience to describe the entities operating under the KSM brand. Those references do not alter their separate legal status or authorize any entity to bind another. The specific KSM entity providing professional services to a client will be identified in the applicable engagement agreement.