The sub-menu items listed under the heading NOTICES above contain links to separately detailed information about how we treat the following matters:

    • CAUTION – Disclosure to readers of Firm website or BLOG, including RESOURCE links contained therein, regarding:
      • selected nature of information disclosed,
      • potential for tax regulations or procedures to be changed at any time,
      • such information may not reflect all views on the subject or latest changes,
      • the Firm is not responsible for actions taken in reliance upon (i) information contained on its website, (ii) its BLOG, (iii) the RESOURCE links provided as a resource tool for visitors to our website and our blog;  and is only responsible for actions taken in reliance upon matters covered in valid engagements of the Firm, and
      • the need to seek separate legal or tax counsel before taking any actions regarding any matters for which information is offered on the Firm website or BLOG.
    • CONFIDENTIALITY – Firm policy regarding confidentiality of client information,
    • COPYRIGHT – Notice that Firm reserves all rights to materials presented herein.
    • DISCLAIMER / TERMS OF USE  – Notice that the information obtained at this site is not, nor is it intended to be, legal or tax advice.
    • IRS CIRCULAR 230 – IRS required disclosures in communications about tax matters.
All readers are directed to the separate NOTICES regarding each of these areas, and are reminded of the need to speak directly to a CPA of the Firm and enter into specific engagements with the Firm for any accounting or tax advice sought.  The Firm takes responsibility only for advice and services rendered as a result of written engagement letters with its clients. 

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Roy & Associates, PC serves clients in western Pennsylvania located predominantly in Westmoreland County, Allegheny County, and Fayette County.