1. Acceptance of Terms

By accessing or using any website, webpage, or online content maintained by Mark S. Gottlieb, CPA, PC, doing business as MSG Accountants, Consultants and Business Valuators (collectively, the “Firm,”, “MSG”, “we,” “our,” or “us”), you (“user,” “you,” or “your”) acknowledge that you have read, understood, and agree to be bound by these Terms of Use, Disclaimers, and Privacy Notice (collectively, the “Terms”). If you do not agree with any part of these Terms, you must discontinue use of this website immediately.

The Firm reserves the right to modify these Terms at any time without prior notice. Your continued use of the website following the posting of changes constitutes your acceptance of such changes. It is your responsibility to review these Terms periodically.

2. No Professional-Client Relationship

Use of this website, including but not limited to viewing content, submitting inquiries through contact forms, sending emails, or any other form of communication through or initiated by this website, does not create, establish, or constitute any of the following:

  • A certified public accountant–client relationship
  • An attorney–client relationship
  • A financial advisor–client relationship
  • A consultant–client or expert–client relationship
  • Any other professional engagement or fiduciary relationship of any kind

No professional-client relationship of any nature is formed unless and until the Firm has expressly agreed to accept an engagement through a formal, signed written engagement letter or retention agreement executed by an authorized representative of the Firm. Informal communications, including but not limited to telephone calls, emails, contact form submissions, or discussions at conferences or events, do not create any professional relationship or duty of care.

3. No Accounting, Tax, Legal, Valuation, or Financial Advice

The information provided on this website is for general informational and educational purposes only. Nothing on this website constitutes, is intended to constitute, or should be construed as:

  • Accounting advice or certified public accounting services
  • Tax advice or tax return preparation services
  • Legal advice or legal representation of any kind
  • Business valuation opinions or conclusions of value
  • Financial planning, investment, or advisory services
  • Forensic accounting opinions, findings, or conclusions
  • Expert witness testimony or expert opinions
  • Advice or guidance regarding litigation strategy, claims, or disputes

Although certain members of the Firm hold credentials as Certified Public Accountants (CPAs), Accredited in Business Valuation (ABV), Certified Valuation Analysts (CVA), or other professional designations, and although the Firm employs or contracts with attorneys, the content on this website does not reflect the rendering of professional services by any such individual. The mere presence of licensed professionals within the Firm does not transform website content into professional advice.

You should not act or refrain from acting based on any information obtained from this website without first seeking the advice of a qualified professional who has been formally retained and who is familiar with your specific facts and circumstances.

4. Litigation Support and Expert Witness Services Disclaimer

The Firm provides forensic accounting, business valuation, and litigation consulting services primarily in the context of legal proceedings and disputes. With respect to those services, the following applies:

4.1 No Expert Opinions via Website

No content published on this website constitutes an expert opinion, expert report, or litigation position. Expert opinions and conclusions of value are rendered solely through formal engagement in connection with specific legal matters, under applicable professional standards, and are set forth exclusively in written reports or testimony delivered in those specific matters.

4.2 Engagement Only Through Counsel

The Firm’s litigation support and expert witness services are generally rendered upon formal retention by legal counsel. Engagement for litigation or dispute-related services requires a written retention or engagement agreement. Contacting the Firm through this website does not constitute retention for any litigation, arbitration, mediation, or other dispute resolution proceeding.

4.3 Past Results

Any references on this website to prior engagements, case studies, representative matters, or client testimonials are provided for illustrative and informational purposes only. Past results do not guarantee or predict future outcomes. Each litigation matter is unique, and outcomes depend on the specific facts, applicable law, and other circumstances of the particular case.

4.4 Independence and Objectivity

Nothing on this website should be interpreted as advocacy for any particular position in any legal matter. The Firm’s professionals are committed to maintaining independence and objectivity in accordance with applicable professional standards.

5. Professional Standards and Regulatory Compliance

The Firm and its professionals are subject to the rules, regulations, and professional standards of various governing and credentialing bodies, which may include but are not limited to:

  • The American Institute of Certified Public Accountants (AICPA), including the AICPA Statement on Standards for Valuation Services (SSVS), the Statement on Standards for Forensic Services (SSFS), and the AICPA Code of Professional Conduct
  • The National Association of Certified Valuators and Analysts (NACVA) and its Professional Standards
  • The American Society of Appraisers (ASA) and the Uniform Standards of Professional Appraisal Practice (USPAP), as applicable
  • The New York State Education Department and the New York State Board of Regents, which regulate the practice of public accountancy in New York State
  • The New York State Society of Certified Public Accountants (NYSSCPA)
  • Applicable rules of professional conduct governing attorneys admitted to practice in the State of New York, including the New York Rules of Professional Conduct

Nothing on this website is intended to modify, waive, or supersede any obligation imposed by these or other applicable professional standards or regulatory requirements. In the event of any conflict between the content of this website and applicable professional standards or regulations, the standards and regulations shall control.

6. Intellectual Property

All content on this website, including but not limited to text, graphics, logos, images, data compilations, software, and the selection and arrangement thereof, is the property of Mark S. Gottlieb, CPA, PC or its content suppliers and is protected by United States and international copyright, trademark, and other intellectual property laws. The Firm’s name, logo, and all related names, logos, product and service names, designs, and slogans are trademarks of the Firm. You may not use such marks without the prior written permission of the Firm.

You may view, download, and print pages from this website for your own personal, non-commercial use, provided that you do not modify the content and that you retain all copyright and proprietary notices. Any other use, including reproduction, distribution, modification, republication, or commercial exploitation, without the prior written consent of the Firm is strictly prohibited.

7. Limitation of Liability and Disclaimer of Warranties

THIS WEBSITE AND ALL CONTENT, MATERIALS, AND INFORMATION PROVIDED HEREIN ARE PROVIDED ON AN “AS IS” AND “AS AVAILABLE” BASIS, WITHOUT WARRANTIES OF ANY KIND, EITHER EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, NON-INFRINGEMENT, OR ACCURACY.

TO THE FULLEST EXTENT PERMITTED BY APPLICABLE LAW, THE FIRM, ITS PRINCIPALS, EMPLOYEES, AGENTS, CONTRACTORS, AND AFFILIATES SHALL NOT BE LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL, OR PUNITIVE DAMAGES ARISING OUT OF OR IN CONNECTION WITH YOUR USE OF OR INABILITY TO USE THIS WEBSITE, INCLUDING BUT NOT LIMITED TO DAMAGES FOR LOSS OF PROFITS, GOODWILL, DATA, OR OTHER INTANGIBLE LOSSES, EVEN IF THE FIRM HAS BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES.

The Firm does not warrant that this website will be uninterrupted, error-free, or free of viruses or other harmful components. The Firm makes no representations regarding the accuracy, completeness, timeliness, or reliability of any content on this website.

8. Third-Party Links and Resources

This website may contain links to third-party websites, resources, or content that are not owned or controlled by the Firm. The Firm has no control over, and assumes no responsibility for, the content, privacy policies, or practices of any third-party websites or services. The inclusion of any link does not imply endorsement, recommendation, or approval by the Firm. You access third-party websites entirely at your own risk.

9. Privacy and Data Collection Notice

9.1 Information We Collect

When you visit or interact with this website, we may collect certain information, including:

  • Information you voluntarily provide through contact forms, email inquiries, or newsletter sign-ups, such as your name, email address, telephone number, and the content of your message
  • Automatically collected technical data, including your IP address, browser type and version, operating system, referring website addresses, pages viewed, time and date of visits, and time spent on pages
  • Information collected through cookies, web beacons, and similar tracking technologies, including those deployed by third-party analytics services such as Google Analytics

9.2 How We Use Your Information

We may use the information collected for the following purposes:

  • To respond to your inquiries and communicate with you
  • To improve the functionality, content, and user experience of our website
  • To analyze website traffic and usage trends
  • To comply with legal obligations and protect our legal rights

9.3 Cookies and Tracking Technologies

This website uses cookies and similar tracking technologies to collect and store certain information when you visit. Cookies are small data files placed on your device. You may control the use of cookies through your browser settings; however, disabling cookies may affect your ability to use certain features of this website. We may use third-party analytics services, including Google Analytics, which use cookies to collect anonymized information about how visitors use our website. For information on how Google Analytics collects and processes data, please visit Google’s privacy policy.

9.4 Disclosure of Information

We do not sell, rent, or trade your personal information to third parties for marketing purposes. We may disclose your information to third-party service providers who assist us in operating our website and conducting our business, provided those parties agree to keep your information confidential. We may also disclose your information when required to do so by law, regulation, subpoena, court order, or other legal process, or when we believe in good faith that disclosure is necessary to protect our rights, your safety, or the safety of others.

9.5 Data Security

We implement reasonable administrative, technical, and physical safeguards to protect the personal information we collect. However, no method of transmission over the Internet or method of electronic storage is completely secure. We cannot guarantee the absolute security of your personal information.

10. Confidentiality of Communications

Any information you transmit to the Firm through this website, including through contact forms or email links, is not guaranteed to be confidential or privileged. Do not send confidential, privileged, or sensitive information through this website. The transmission of information through this website does not create any confidential or privileged relationship between you and the Firm. Until a formal engagement agreement is executed, you should assume that any information you provide is not protected by any professional privilege or duty of confidentiality.

11. Governing Law and Jurisdiction

These Terms shall be governed by and construed in accordance with the laws of the State of New York, without regard to its conflict of law provisions. You agree that any legal action or proceeding arising out of or relating to these Terms or your use of this website shall be brought exclusively in the federal or state courts located in the County of New York, State of New York, and you hereby consent to the personal jurisdiction and venue of such courts.

12. Indemnification

You agree to indemnify, defend, and hold harmless the Firm, its principals, employees, agents, and affiliates from and against any and all claims, liabilities, damages, losses, costs, and expenses (including reasonable attorneys’ fees) arising out of or in any way connected with your use of this website, your violation of these Terms, or your infringement of any intellectual property or other right of any person or entity.

13. Severability

If any provision of these Terms is found to be invalid, illegal, or unenforceable by a court of competent jurisdiction, such invalidity, illegality, or unenforceability shall not affect the remaining provisions of these Terms, which shall continue in full force and effect.

14. Entire Agreement

These Terms constitute the entire agreement between you and the Firm with respect to your use of this website and supersede all prior or contemporaneous communications, whether electronic, oral, or written, between you and the Firm regarding the subject matter herein. For the avoidance of doubt, these Terms govern only the use of this website and do not modify, supplement, or supersede any engagement letter, retention agreement, or other professional services agreement between you and the Firm.

15. Contact Information

If you have any questions regarding these Terms, you may contact us at:

Mark S. Gottlieb, CPA, PC
1270 Avenue of the Americas, Suite 204
New York, NY 10020
© 2026 Mark S. Gottlieb, CPA, PC. All rights reserved.