Waves Fractional is a technology platform that connects businesses with independently licensed CPA consultants. Waves Fractional is not a CPA firm and does not provide accounting, tax, advisory, or any professional services. All CPA consultants are independent contractors operating under their own professional licenses. They are not employees, agents, or representatives of Waves Fractional. Waves Fractional does not supervise, direct, or control the professional work of any consultant on the platform.