This site is provided for the purpose of introducing the services provided by our firm. We believe that online privacy is important and this statement sets forth our privacy policy and describes the practices we follow to respect the privacy of all visitors to this site. We utilize fair information practices designed to protect your privacy. We welcome visitors to our site and we want you to be informed about our privacy practices.

Our firm is committed to personal privacy and has adopted a set of information management guidelines disclosing the information gathering policies for this website. We are responsible only for this site. We are not responsible for the content or privacy policies of any sites linked here. The primary tenets of our policy are as follows:

  • Cookies: We do not employ cookies in connection with this site.

  • Registration: We do not require registration for access to this site.

  • Credit Card Information: We do not collect credit card information.

  • E-mail Addresses: Whenever you submit an inquiry through a form available on this site, we will retain your address. However, it is not revealed to any third-party for any reason.

  • IP Address: Your IP address is logged in our system automatically, but it is used only for statistical purposes and is not used to track your session or linked to anything that would make you personally identifiable.


If you would like to opt out of any e-mail contact we may have established with you or have us delete any personal information we may have obtained as a result of a prior visit to this site, please contact us.


CPAs, like all providers of personal financial services, are now required by law to inform their clients of their policies regarding privacy of client information. CPAs have been and continue to be bound by professional standards of confidentiality that are even more stringent than those required by law. Therefore, we have always protected your right to privacy.

Types of Nonpublic Personal Information We Collect:
We collect nonpublic personal information about you that is provided to us by you or obtained by us with your authorization.

Parties to Whom We Disclose Information:
For current and former clients, we do not disclose any nonpublic personal information obtained in the course of our practice, except as required or permitted by law. Permitted disclosures include, for instance, providing information to our employees, and in limited situations, to unrelated third parties who need to know that information to assist us in providing services to you. In all such situations, we stress the confidential nature of information being shared.

Protecting the Confidentiality and Security of Clients’ Information: 

We retain records relating to professional services that we provide so that we are better able to assist you with your professional needs, and in some cases, to comply with professional guidelines. In order to guard your nonpublic personal information, we maintain physical, electronic, and procedural safeguards that comply with our professional standards.

If this document does not answer all of your questions, please call us, because your privacy, our professional ethics, and the ability to provide you with quality financial services are very important to us.


This Web page is published solely for informational purposes. The information contained herein is necessarily brief, and no conclusion on these topics should be drawn without further discussion with a professional advisor.

The information contained at (the "Web page") is provided for general guidance and is intended to offer the user general information of interest. You may view, copy, print and distribute information on the Web page, subject to the following conditions:

  • Document is used for informational purposes

  • Document is used for non-commercial purposes

  • A copy of any portion of the Web page must include this copyright notice


The information provided is not intended to replace or serve as a substitute for accounting, tax or other professional advice, consultation or service. You should consult with a Michael W. Shell, CPA, PC professional.

Michael W. Shell, CPA, PC does not guarantee or warrant the Web page will be uninterrupted, without delay, error-free, omission-free or free of viruses. The information in the Web page is provided "as is" without warranties of any kind, express or implied, including accuracy, timeliness and completeness. Under no circumstances will Michael W. Shell, CPA, PC, its shareholders, agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this Web page or for any consequential, special or similar damages, even if advised of the possibility of such damages.

Your use of this Web page and information is at your own risk.

Certain links in this Web page connect to other Web pages maintained by third parties over whom Michael W. Shell, CPA, PC has no control. Michael W. Shell, CPA, PC is not responsible for the accuracy or any other aspect of information contained in other Web pages.


Michael W. Shell, CPA, PC