In addition,  CPA Links provides a gateway for online users who wish to visit other accountingrelated sites on the Internet.
In addition, CPA Links provides a disclaimer, which explains, that they do not provide any gateways for online users.
mnli hypothesis: In addition, CPA Links provides a disclaimer, which explains, that they do not provide any gateways for online users. premise: In addition,  CPA Links provides a gateway for online users who wish to visit other accountingrelated sites on the Internet.