HK Alliance is a premier affiliation of independent accounting and business advisory firms. HK Alliance member firms maintain their name, autonomy and independence and are responsible for their own client fee arrangements, delivery of services and maintenance of client relationships.  Each member company is a separate and independent legal entity and as such has no liability for the acts or omissions of any other member firm.  HK Alliance, LLC provides no services to clients and has no liability for the acts or omissions of any member firm.  The HK Alliance is an association and does not fall within the definition of “network” under the American Institute of Certified Public Accounts, Inc. (“AICPA”) Interpretation No. 26-2 and as may be further defined by federal or state laws or regulations. HK Alliance, L.L.C. is an Iowa limited liability company wholly owned by, but operationally independent of, Avantax Planning Partners, Inc., an Iowa business corporation, and any of its affiliates.  HK Alliance, the HK Alliance logo and the HK Alliance signatures are used under license from HK Alliance, LLC.