Stable Rock Services LLC (“Stable Rock Services”) has purchased the non-attest business of Rosenberg & Chesnov CPA’s LLP (“Rosenberg Chesnov CPAs”). Rosenberg Chesnov CPAs and Stable Rock Services now practice in an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable law, regulations and professional standards. Rosenberg Chesnov CPAs remains a licensed independent CPA firm that provides audit and other attest services to clients. Stable Rock Services and its wholly-owned subsidiary, Rosenberg Chesnov Advisors LLC (“Rosenberg Chesnov Advisors”), neither of which is a licensed CPA firm, provides tax, advisory, and consulting services to clients. Rosenberg Chesnov CPAs, pursuant to an administrative services agreement (“ASA”) with Stable Rock Services, will lease professional and administrative staff, both of which are employed by Stable Rock Services, to support Rosenberg Chesnov CPAs’ performance of those engagements. These leased individuals will be under the direct control and supervision of Rosenberg Chesnov CPAs, which is solely responsible for the professional performance of audit and attest engagements.