DFK provides coordinating and other services to its member firms in connection with the firm’s practices in the fields of accounting, auditing, tax and management advisory services. DFK itself does not practice in such fields. Each member firm, including Ellin & Tucker, is independent and is a separate legal, financial and administrative entity, practicing under the laws in the country where it is based. Member firms are locally owned, operated and managed and each is responsible for its own liabilities. No single firm is responsible for the services or activities of any other.