Disclaimer: Aliant+ Global Network is an international alliance of independent professional firms. Aliant+ Global Network does not itself provide any professional services. The alliance and its member firms are legally distinct and separate entities which are not and shall not be construed to be in the relationship of a parent firm, subsidiary, partner, joint venture, agent, or network. No member firm has any authority (actual, apparent, implied, or otherwise) to bind either Aliant+ Global Network or any other member firm. Each member firm renders professional services entirely on its own account. Some member firms are authorized to practice and operate under the “Aliant” brand name. These Aliant-branded firms also practice and operate independently and are not authorized to bind or represent each other or Aliant+. Neither Aliant+ Global Network nor any member firm accepts any responsibility for the activities, work, opinions, or services of any other member firm.