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Apple Growth Partners 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.  Apple Growth Partners 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.  Apple Growth Partners 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.