Tom Gillmore is a licensed Certified Public Accountant in the State of Florida. Business valuation, forensic accounting, and litigation support services are provided as consulting engagements and do not constitute the practice of public accounting, including financial statement audits, reviews, compilations, or other attest services. No assurance is provided, and any analyses or conclusions are based on information supplied and are intended solely for the specific purpose and users identified in the engagement. These services are performed in accordance with applicable professional standards, including those promulgated under USPAP and, where applicable, the consulting standards of the AICPA.