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GMP is the brand name under which GMP Assurance, PLLC and Gollob Morgan Peddy Inc. provide professional services. GMP Assurance, PLLC and Gollob Morgan Peddy Inc. practice as an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable law, regulations and professional standards. GMP Assurance, PLLC is a licensed independent CPA firm that provides attest services to its clients. Gollob Morgan Peddy Inc. and its subsidiary entities, which are not licensed CPA firms, provide tax, advisory, and other non-attest services to its clients. The entities falling under the GMP brand are independently owned and are not liable for the services provided by any other entity providing the services under the GMP brand. Our use of the terms "our firm" and "we" and "us" and terms of similar import, denote the alternative practice structure conducted by GMP Assurance, PLLC and Gollob Morgan Peddy Inc.