NDB, and NDB Advisory, have an alternative practice structure. The two organizations are separate and independent legal entities that work together to meet clientsâ€™ business needs. NDB, is a registered Certified Public Accounting (CPA) firm that is registered with the appropriate state boards of accountancy as needed to conduct attest services. NDB Advisory, does not conduct attest services or issue attest reports and therefore has no state requirements to be registered with any state board of Accountancy, and as such, is not a CPA firm. Furthermore, NDB Advisory, does not explicitly or implicitly, in any manner, advertise, promote, or state itself as a CPA firm. Both entities utilize personnel that hold a Certified Public Accountant (CPA) designation, including other business, professional and/or educational accreditations. Locations listed above consist of both NDB, and NDB Advisory, locations. Locations consist of both a mixture of virtual and physical locations, where personnel of both NDB, and NDB Advisory, may possibly utilize to facilitate clients' needs for services. Offices with an asterisk denote NDB, Advisory offices.