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“CyberGuard Advantage” is the brand name under which CyberGuard Advantage, LLC and CyberGuard Compliance, LLP / JPJ & Company CPAs, LLP (Collectively referred to as “CyberGuard Compliance”) provide professional services. CyberGuard Advantage, LLC (“CyberGuard Advantage”) and CyberGuard Compliance provide services as an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable law, regulations and professional standards. CyberGuard Compliance provides CPA firm attest services to its clients. CyberGuard Advantage is not a licensed CPA firm and does not provide CPA firm attest services but does provide other professional services which do not require a license as a CPA firm. CyberGuard Compliance has a contractual arrangement with CyberGuard Advantage whereby CyberGuard Advantage provides CyberGuard Compliance with professional and support personnel to perform professional services on behalf of CyberGuard Compliance.