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Beene Garter LLP is an independently owned and operated member firm of both the Moore Stephens North America (MSNA) association of member firms and the Moore Stephens International Limited (MSIL) network of member firms. Neither MSNA nor MSIL provide services to clients. Beene Garter LLP is a separate and distinct legal entity, subject to the laws and professional regulations of the jurisdiction(s) in which it operates, and is not authorized to obligate or bind MSNA, MSIL, or any other member firm of MSNA or MSIL. Beene Garter LLP is liable only for its own acts or omissions and not those of any other person or entity including MSNA, MSIL and other member firms of MSNA and MSIL.