“Lucida” is the brand name under which Lucida LLC and Lucida Advisors LLC, provides professional services as an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable law, regulations and professional standards. Lucida LLC provides assurance and attest services to its clients. Lucida Advisors LLC is not a licensed CPA firm and does not provide assurance or attest services. Lucida LLC has a contractual arrangement with Lucida Advisors LLC, whereby Lucida Advisors LLC provides Lucida LLC with professional and support personnel to perform professional services on behalf of Lucida LLC.