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Failure to attend for any reason will result in the forfeiture of all fees paid. We maintain a no smoking policy and do not permit the use of cameras, electronic recording devices or cellular telephones at any conference. Failure to comply with conference rules may result in disqualification and/or removal of registrant/attendee. All conferences are conducted solely to provide general information with regard to the advertised subject matter and are not intended to replace the services of competent legal and/or accounting professionals.