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The purpose of this website is to provide general information to the public and provide for an efficient method in which a prospective client may contact Cole, Newton & Duran CPAs (“CND”) and Executive Financial Services, Inc. d/b/a/ CND Financial. CND and CND Financial do not render or offer to render personalized tax, financial or investment advice through this medium. Accordingly, the content in any newsletter, blog, podcast, referenced story, or hyperlink posted herein should not be construed by any consumer as financial, investment, tax, insurance, accounting or legal advice.  In addition, information contained herein does not constitute a distribution, an offer to sell, or the solicitation of an offer to buy securities.

CND provides quality, personalized financial guidance to local individuals and businesses. CND’s expertise ranges from basic tax management and accounting services to more in-depth services such as audits and financial statements. CND Financial is a separate and distinct entity as well as a Registered Investment Adviser registered with and regulated by the State of Michigan. CND Financial is limited to providing financial planning and investment advisory services to residents of Michigan and in states where the firm is exempt from registration. Most but not all states permit an investment adviser to have a minimum number of clients before registration is required, providing the adviser has no physical presence in the non-resident state.  Advisory services are strictly intended for prospective clients residing in the United States.

Nothing in this website should be construed, in any manner whatsoever, as the receipt of, or a substitute for, personalized advice from CND and CND Financial. Opinions expressed herein are solely those of CND, CND Financial and their respective associates. CND and CND Financial shall not be responsible for any loss or damage caused, or alleged to have been caused, directly or indirectly, by the information or ideas contained, suggested or referenced in this website.

No general advice or information, whether oral or written, obtained by you from CND, CND Financial, or through this website shall create any warranty not expressly made herein. CND’s services are available via a written agreement with CND. For CND Financial, investment management, financial planning and/or consultation services can only be provided after delivery of CND Financial's disclosure statement (Form ADV 2 Brochure) and after the proper execution of an CND Financial client agreement. A copy of CND Financial's current Form ADV 2 Brochure, which discusses CND Financial's business operations, services, and fees, is available from CND Financial upon request or is available through the SEC’s Adviser Check system at

By providing CND or CND Financial with your mailing address, telephone number or email address, you agree that CND or CND Financial may contact you by any of these means in connection with your use of this website, CND’s or CND Financial's services until you withdraw your permission by contacting CND and CND Financial directly.

CND and CND Financial have used each firm’s best efforts to obtain the most accurate and reliable information available for this website. Material presented is believed to be from reliable sources and no representation is made as to its accuracy or completeness, thus no liability is accepted for any errors or omissions in such information, though if notified of any we will endeavor to rectify such.

This site is provided on an “as is” basis.  Neither CND nor CND Financial warrants or guarantees uninterrupted access to this site. All products or services referred to on this website are subject to change without notice. CND and CND Financial reserve the right, and at its sole discretion to change, modify, add or remove any portion of these terms in whole or in part, at any time. Changes to the terms will be effective when notice of such changes is posted. CND and CND Financial expressly disclaim all warranties of any kind, express or implied, including without limitation any warranty of merchantability, fitness for a particular purpose or non-infringement. You expressly agree that use of this website is at your sole risk. You understand and agree that any material and/or data downloaded or otherwise obtained through the use of this website is at your own discretion and risk and that you will be solely responsible for any damage to your computer system or loss of data that results from the download of such material and/or data.

This website may contain links to other sites. If you click on a link within a page on this CND-CND Financial website or in an email, you understand that you will be connected to a website that is not affiliated with CND or CND Financial and therefore we cannot be responsible for the site’s content. Although utmost care is exercised in providing links to sites that share our high standards, CND and CND Financial shall not be responsible for the content, security, availability and privacy practices used by such linked sites.  The linked pages are provided for the convenience of our web site users only and do not constitute an approval of their services or practices.  By providing links to other sites, CND and CND Financial do not guarantee, approve or endorse the information or product available at those sites, nor does a link indicate any association between the linked site and the operator of this website. CND and CND Financial do not make any representations about third party websites, or any material found there, or any results that may be obtained from using them. CND and CND Financial do not make any representations as to the accuracy, timeliness, suitability, completeness, or relevance of any information prepared by any unaffiliated third party incorporated herein and takes no responsibility therefore. If you access any third party websites linked herein, you do so entirely at your own risk. All such information is provided solely for convenience purposes only and all users thereof should be guided accordingly.

Links from other web sites to the CND home page do not require prior permission from CND but deep linking into any other page of our site should not be effected without prior permission from CND and CND Financial. The trademarks, logos and service marks displayed on this site belong to the operators of this website and others. The owners of the marks on this site retain all rights in and to the marks. Nothing grants users the right to use, reproduce or display any of the marks. The website operator, affiliates and business partners each reserve copyright in all content that they provide to the site, including but not limited to design, text, software, drawings, graphics and other files. All page headers, button icons, collection material, custom graphics and all other types of graphics used on this site may not be copied or imitated without the owner’s (of said rights) permission. None of these may be republished, reproduced, downloaded, displayed, distributed, posted transmitted or sold in any form or by any means, in whole or in part, without prior written permission of the copyright owner. No part of this website’s content may be reproduced and reused for any commercial purpose whatsoever.

The Terms of Use and all other clauses of this web site shall be governed by and construed in accordance with United States (“US”) Law. US courts shall have exclusive jurisdiction to resolve any dispute arising from communications and transactions arising from the use of this web site.