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BlackINK refers to one or more of BlackINK CFO, a US private company limited by guarantee ("BINKG") its network of member firms, and their related entities. BINKG and each of its member firms are legallv separate and independent entities. BINK (also referred to as "BlackINK Global'). In the United States, BlackINK refers to one or more of the US member firms of BINKG, their related entities that operate using the "BlackINK" name in the United States and their respective affiliates. Certain services may not be available to attest clients under the rules and regulations of public accounting. Please see www.blackinkcfo.com/about to learn more about our global network of member firms.New