James A. Kelly C.P.A. P.A.

STATEMENT REQUIRED BY U.S. TREASURY DEPARTMENT:

CIRCULAR 230 NOTICE:

To comply with requirements imposed by the United States Treasury Department, any information regarding any U.S. federal tax matters contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, as advice for the purpose of

• (i) avoiding penalties under the Internal Revenue Code or
• (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.

In today’s rapidly changing economy, the most successful companies look beyond the walls of their own offices for help in managing their small business needs. At James A. Kelly, CPA P.A you can count on us to provide you with the competitive edge to achieve your goals.

At James A. Kelly CPA P.A. we provide a wide variety of accounting, tax, and financial management services tailored to meet the needs of our individual and business clients. Our certified public accounting (CPA) services are designed to make your job easier and provide you with more time to focus on building your business. We analyze tax law changes throughout the year to ensure that you are taking advantage of ALL tax incentives.

To better meet the needs of our accounting and tax clients throughout New Hanover, Brunswick and Pender Counties, we also have individualized services for small businesses in industries like construction, healthcare, real estate, transportation, professional services and other service businesses. These individualized services have enabled us to address your industry specific challenges, compliance needs and industry standard tax practices.