Pub. 7 2018-2019 Issue 3

Issue 2. 2019 21 Assurance, tax, and consulting offered through Moss Adams LLP. Investment advisory services offered through Moss Adams Wealth Advisors LLC. Investment banking offered through Moss Adams Capital LLC. MO S S A DAMS .C OM PROSPER I T Y R I SE S I N THE WE ST Here, the sun rises on boundless opportunity. Our professionals are committed to helping you grow your business with industry-smart accounting, consulting, and wealth management services. Discover how Moss Adams is helping companies thrive. RISE WITH THE WEST. S A N D I EGO, CA 6 : 0 3 AM P DT Considine & Considine is a full service public accounting firm offering professional and personalized services to business and professional practice owners in the areas of audit, taxation, accounting, estate and retirement planning. Philip Smith, CPA Considine & Considine 8989 Rio San Diego Drive, Suite 250 San Diego, CA 92108 619-231-1977 x103 www.cccpa.com prs@cccpa.com Let us help guide your business development. Sam Celly, BChE MChE JD Certified Safety Professional Member OCADA, NCDA, SMCDA, AIHA 444 West Ocean Blvd., Suite 1020 Long Beach, CA 90802-4517 Phone: 562.704.4000 Direct: 562.716.6100 Email: sam@cellyservices.com Environmental Compliance: • Review Of Hazardous Waste Management • Hazardous Waste Cost Recovery Program • Storage Tank Compliance Audit • Hazardous Materials Release Response Plan • (CERS) • Spill Prevention Control & Countermeasures Plan • (SPCC) • Air Quality Management Audit Safety Management: • Safety Inspection & Meetings (IIPP) • Respiratory Protection Program • Safety Training • Online Access to Safety Data Sheets (SDS) DOT Required Training for Hazmat Shippers & Receivers • Training & Certification for Dealership Employees • Providing a 24 Hour Support Phone Number As Required By DOT Representation in OSHA/EPA enforcement cases. Periodic Newsletter on emerging EPA/OSHA issues as they impact dealers. See www.epaoshablog.com PENALTIES, FINES AND INCREASED INSURANCE COST MORE THAN COMPLIANCE We have Certified Safety Professionals on staff with decades of experience in working with dealers. Serving the Dealer Industry for over 30 years