A. Mazars USA Wealth Advisors LLC dba Mazars Wealth Advisors (the “Registrant”) is a limited liability company formed on November 12, 2004 in the state of New York. The Registrant became registered as an Investment Adviser Firm in March 2005. The Registrant is a wholly-owned subsidiary of Weiser Holding Group LLC, which is wholly and solely owned by Mazars USA LLP, a certified public accounting firm. B. INVESTMENT ADVISORY SERVICES The Registrant may be engaged to provide discretionary investment advisory services on a fee basis. The Registrant’s annual investment advisory fee is based upon a percentage (%) of the market value of the assets placed under the Registrant’s management as described below. To commence the investment advisory process, an investment adviser representative will first ascertain each client’s investment objectives and then allocate or recommend that the client allocate investment assets consistent with the designated investment objectives. Once allocated, the Registrant provides ongoing monitoring and will review account performance and asset allocation as compared to client investment objectives, and may periodically execute or recommend execution of account transactions based upon such reviews. FINANCIAL PLANNING AND CONSULTING SERVICES (STAND-ALONE) The Registrant may be engaged to provide financial planning and/or consulting services (including investment and non-investment related matters, including estate planning, insurance planning, etc.) on a stand-alone separate fee basis. Registrant’s planning and consulting fees generally range from $1,000.00 to $100,000.00 on a fixed fee basis, depending upon the level and scope of the service(s) required. Prior to engaging the Registrant to provide planning or consulting services, clients are generally required to enter into a Financial Planning and Consulting Agreement with Registrant setting forth the terms and conditions of the engagement (including termination), describing the scope of the services to be provided, and the portion of the fee that is due from the client prior to Registrant commencing services. If requested by the client, Registrant may recommend the services of other professionals for implementation purposes, including the Registrant’s representatives in their individual capacities as registered representatives of a broker-dealer and/or licensed insurance agents. (See disclosures at Item 10.C). The client is under no obligation to engage the services of any such recommended professional. The client retains absolute discretion over all such implementation decisions and is free to accept or reject any recommendation from the Registrant. If the client engages any such recommended professional, and a dispute arises thereafter relative to such engagement, the client agrees to seek recourse exclusively from and against the engaged professional. It remains the client’s responsibility to promptly notify the Registrant if there is ever any change in their financial situation or investment objectives for the purpose of reviewing, evaluating or revising Registrant’s previous recommendations and/or services. ACCOUNTING AND TAX SERVICES To the extent that a client requires accounting advice and/or tax preparation services, the Registrant, if requested, will recommend the services of the Registrant’s indirect owner, Mazars USA LLP (“Mazars”), a certified public accounting firm. All such services shall be pursuant to a separate agreement. See Item 10.C below. Independent Advisor Solutions by SEI (SEI Investments Management Corporation) The Registrant participates in the Independent Advisor Solutions Program, which is offered to high-net-worth individuals, defined benefit plans, participant and non-participant directed defined contribution plans, institutions, endowments, and foundations. Independent Advisor Solutions by SEI (“IAS”) provides independent financial intermediaries, such as registered investment advisors, financial planning firms, broker- dealers and other financial institutions (“Independent Advisors”) with wealth management services through outsourced investment strategies, administration and technology services, and practice management programs. SEI Funds SIMC serves as the investment advisor to the SEI mutual funds (“SEI Funds”), which is a family of SEC-registered mutual funds. Most of the SEI Funds are manager-of-managers funds, which means that SIMC (i) hires one or more sub-advisors to manage the SEI Funds on a day-to-day basis; (ii) monitors the sub-advisors; (iii) allocates, on a continuous basis, assets of a SEI Fund among the sub-advisors (to the extent a fund has more than one sub- advisor) and (iv) when necessary, replaces sub-advisors. Each sub-advisor makes investment decisions for the assets it manages and continuously reviews, supervises and administers its investment program. SIMC is generally responsible for establishing, monitoring, and administering the investment program of each SEI Fund. SIMC develops various SEI Funds, each of which seeks to achieve particular investment goals. The SEI Funds are not tailored to accommodate the needs or objectives of specific individuals, but rather the program is designed to enable an Independent Advisor to match its clients with SEI Funds that are consistent with the client’s investment goals and objectives. Additionally, clients invested in the SEI Funds may not impose restrictions on investing in certain securities or types of securities within each SEI Fund. SEI Asset Allocation Models SEI Funds may be purchased individually, or they can purchased in a manner intended to follow SIMC-developed model investment portfolios. Under this “Asset Allocation Program,” SIMC provides non-discretionary services to the Independent Advisor through the publication of investment models consisting of allocations to different SEI Funds (each, a “SEI Asset Allocation Model”). Each SEI Asset Allocation Model seeks to achieve a particular investment goal or to meet particular risk and return characteristics. These models are not tailored to accommodate the needs or objectives of specific investors, but rather the program is designed to enable an Independent Advisor to match its clients to SEI Asset Allocation Models that are consistent with the clients’ investment goals and objectives. Clients may not impose reasonable restrictions on investing in certain securities or types of securities within each Asset Allocation model. Since a large portion of the assets in the SEI Funds are comprised of clients following these Asset Allocation Models (or other asset allocation models for which SIMC either determines or influences the allocation), model reallocation activity could result in significant purchase or redemption activity in the SEI Funds. While reallocations are intended to benefit clients that invest in the SEI Funds through the SEI Asset Allocation Models, they could in certain cases have a detrimental effect on the SEI Funds that are being materially reallocated, including by increasing portfolio turnover (and related transaction costs), disrupting portfolio management strategy, and causing a SEI Fund to incur taxable gains. SIMC seeks to manage the impact to the SEI Funds resulting from reallocations. For temporary defensive or liquidity purposes during unusual economic or market conditions, SIMC may change the allocations of the SEI Asset Allocation Model in a manner that would not ordinarily be consistent with a portfolio’s strategy. SIMC will only do so only if it believes that the risk of loss outweighs the opportunity for capital gains or higher income. During such time, a portfolio may not achieve its investment goal. SEI ASSET ALLOCATION PROGRAM The Registrant participates in the SEI Asset Allocation Program, which is offered to high- net-worth individuals, defined benefit plans, participant and non-participant directed defined contribution plans, institutions, endowments, and foundations. With the SEI Asset Allocation Program, the Registrant serves as the investment adviser to the client and is responsible for analyzing the client’s current financial situation, return expectations, risk tolerance, time horizon, and asset class preference, pursuant to investment advisory agreement. Based upon the client’s information, the Registrant and the client select an investment strategy and choose from one of many mutual fund asset allocation models, which may be provided by SEI Investments Management Corporation (“SIMC”) or purchase the individual mutual funds. The Registrant may allocate the assets placed in the client’s account among the mutual fund asset allocation models in accordance with the investment strategy, goal or model selected by the client. The client, through the Registrant, may adjust their asset allocation to help ensure that the mix reflects the objectives of the chosen strategy. The client may, at any time, impose reasonable restrictions on the management of their account or choose a new investment strategy. For participant-directed plans, assets will be invested in the SEI Asset Allocation mutual funds and other style-specific SEI Funds (if applicable). In accordance with the client’s investment objectives, the Registrant may also allocate assets placed in the client’s account among the SEI Funds through SEI’s Private Client Models, which reflect SIMC’s institutional asset allocation models more aligned with individual clients’ goals. SIMC expects to make changes to the Private Client Models periodically to incorporate changes to the mutual fund asset allocations underlying the models. Upon consent from the Registrant (on behalf of the client), these asset allocation changes will be made to the client’s accounts invested in the Private Client Models. The SEI Funds are administered, distributed, and in some cases advised by SIMC or its affiliates for which it is paid fees as disclosed in the SEI Funds’ prospectuses. The prospectus(es) should be read carefully by all clients before investing in the SEI Funds. The investment management fees charged to the client by the SEI Asset Allocation Program are exclusive of, and in addition to, Registrant’s ongoing investment advisory fee as set forth in the fee schedule below in Item 5. SEI MANAGED ACCOUNT SOLUTIONS PROGRAM The SEI Managed Account Solutions Program is a wrap fee program which charges a bundled fee that includes advisory, brokerage and custody services. SIMC sponsors and is advisor to the SEI Managed Account Solutions Program. The SEI Managed Account Solutions Program is offered by SIMC through financial professionals to promote one or more of SEI’s investment management strategies or a customized allocation utilizing one or more SEI’s strategies, individual managers, mutual funds, or ETF strategies to their clients. Under the Managed Account Solutions (“MAS”) program, a wrap fee program available to the Registrant, SIMC charges a bundled fee that includes advisory, brokerage and custody services. SIMC enters into a tri-party investment management agreement with the Registrant and our client to provide MAS. In the MAS Program, the client appoints the Registrant as its investment advisor to assist the client in selecting an appropriate investment strategy. The client appoints SIMC to manage the assets in each portfolio in accordance with the strategy recommended by the Registrant and selected by the client. SIMC manages certain portfolios in MAS directly, rather than through the use of sub- advisors, as noted in the applicable client paperwork. These investment management services are not tailored to accommodate the needs or objectives of specific individuals, but rather the program is designed to enable clients to be matched with a portfolio that is consistent with the client’s investment goals and objectives. However, a client may, at any time, impose reasonable restrictions on the management of client’s account. Within MAS, SIMC makes available two broad categories of investment strategies -“SIMC Managed Account Strategies”: (i) individual investment strategies (or model investment portfolios) of third party investment managers selected and overseen by SIMC (“Portfolio Managers”) covering a broad spectrum of available investment styles; and (ii) SIMC designed and managed investment strategies (or model investment portfolios), including strategies that allocate to various Portfolio Managers, or strategies managed directly by SIMC and/or SEI Funds or exchange traded funds. The SIMC Managed Account Strategies include SEI Distribution-Focused Strategies (or “DFS”), which are a series of investment strategies designed for investors requiring regular distributions from their investment accounts. A detailed description of MAS, including the services provided, available SIMC Managed Account Strategies and the related fees, can be found in the Wrap Brochure. In the SEI Managed Account Program, SIMC may recommend that a client allocate all or a portion of its assets to the SEI Managed Account

Implementation. SIMC is responsible for managing assets which the client has instructed be invested in accordance with the client’s investment objectives and risk profile, as determined through client’s completion of SEI’s “Risk Tolerance Questionnaire” and SEI’s proprietary proposal tool and the provision of other required information in the client’s account application. Based on this information, SIMC will recommend strategies for the client’s account. SIMC manages Managed Account Program assets (i.e., “wrap fee accounts”) in the same manner that it manages non‐wrap fee separate accounts with the same investment strategy or mandate. If circumstances warrant, the financial professional may customize the management account program to address the needs and objectives of the individual clients. Participating in the Managed Account Program may cost the client more or less than if the client paid separately for investment advice, brokerage, and other services. In addition, the fees may be higher or lower than that charged by other sponsors of comparable wrap fee programs. SIMC develops various Managed Account Program strategies, each of which seeks to achieve particular investment goals. These Managed Account Program strategies may be tailored to accommodate the needs or objectives of specific individuals, but rather the program is designed to enable clients to be matched with a Managed Account Program strategy that is consistent with the client’s investment goals and objectives. However, clients may at any time impose reasonable restrictions on the management of client’s accounts. MISCELLANEOUS Limitations of Financial Planning and Non-Investment Consulting/Implementation Services. As indicated above, to the extent requested by a client, Registrant may provide financial planning and related consulting services regarding non-investment related matters, such as estate planning, tax planning, insurance, etc. Registrant does not serve as an attorney or accountant, and no portion of its services should be construed as legal or accounting services. Accordingly, Registrant does not prepare estate planning documents or tax returns. To the extent requested by a client, Registrant may recommend the services of other professionals for certain non-investment implementation purpose (i.e., attorneys, accountants, insurance agents, etc.), including Mr. Weinstock, in his separate individual capacity as a representative of APW Capital, Inc. (“APW”), an SEC registered and FINRA member broker-dealer, or as a licensed insurance agent. The client is under no obligation to engage the services of any such recommended professional. The client retains absolute discretion over all such implementation decisions and is free to accept or reject any recommendation from Registrant and/or its representatives. Independent Managers. The Registrant may allocate (and/or recommend that the client allocate) a portion of a client’s investment assets among unaffiliated independent investment managers (each, an “Independent Manager”), including but not limited to the Bank of New York Mellon Corporation (“BNY Mellon”) and Oppenheimer & Co. Inc., in accordance with the client’s designated investment objective(s). In such situations, the Independent Manager(s) shall have day-to-day responsibility for the active discretionary management of the allocated assets. The Registrant may receive a referral fee from the Independent Manager(s) as set forth in Item 10.D below. Retirement Rollovers-Potential for Conflict of Interest: A client or prospective client leaving an employer typically has four options regarding an existing retirement plan (and may engage in a combination of these options): (i) leave the money in the former employer’s plan, if permitted, (ii) roll over the assets to the new employer’s plan, if one is available and rollovers are permitted, (iii) roll over to an Individual Retirement Account (“IRA”), or (iv) cash out the account value (which could, depending upon the client’s age, result in adverse tax consequences). If Registrant recommends that a client roll over their retirement plan assets into an account to be managed by Registrant, such a recommendation creates a conflict of interest if Registrant will earn new (or increase its current) compensation as a result of the rollover. If Registrant provides a recommendation as to whether a client should engage in a rollover or not (whether it is from an employer’s plan or an existing IRA), Registrant is acting as a fiduciary within the meaning of Title I of the Employee Retirement Income Security Act and/or the Internal Revenue Code, as applicable, which are laws governing retirement accounts. No client is under any obligation to roll over retirement plan assets to an account managed by Registrant, whether it is from an employer’s plan or an existing IRA. Use of Mutual and Exchange Traded Funds. Most mutual funds and exchange traded funds are available directly to the public. Therefore, a prospective client can obtain many of the funds that may be utilized by Registrant independent of engaging Registrant as an investment advisor. However, if a prospective client determines to do so, they will not receive the Registrant’s initial and ongoing investment advisory services. In addition to Registrant’s investment advisory fee described below, and any applicable transaction and/or custodial fees discussed below, clients will also incur, relative to all mutual fund and exchange traded fund purchases, charges imposed at the fund level (e.g., management fees and other fund expenses). Portfolio Activity. Registrant has a fiduciary duty to provide services consistent with the client’s best interest. As part of its investment advisory services, Registrant will review client portfolios on an ongoing basis to determine if any changes are necessary based upon various factors, including, but not limited to, investment performance, fund manager tenure, style drift, account additions/withdrawals, and/or a change in the client’s investment objective. Based upon these factors, there may be extended periods of time when Registrant determines that changes to a client’s portfolio are neither necessary nor prudent. Of course, as indicated below, there can be no assurance that investment decisions made by Registrant will be profitable or equal any specific performance level(s). eMoney Advisor Platform. Registrant may provide its clients with access to an online platform hosted by “eMoney Advisor” (“eMoney”). The eMoney platform allows a client to view their complete asset allocation, including those assets that Registrant does not manage (the “Excluded Assets”). Registrant does not provide investment management, monitoring, or implementation services for the Excluded Assets. Unless otherwise specifically agreed to, in writing, Registrant’s service relative to the Excluded Assets is limited to reporting only. Therefore, Registrant shall not be responsible for the investment performance of the Excluded Assets. Rather, the client and/or their advisor(s) that maintain management authority for the Excluded Assets, and not Registrant, shall be exclusively responsible for such investment performance. The eMoney platform also provides access to other types of information and applications including financial planning concepts and functionality, which should not, in any manner whatsoever, be construed as services, advice, or recommendations provided by Registrant. Finally, Registrant shall not be held responsible for any adverse results a client may experience if the client engages in financial planning or other functions available on the eMoney platform without Registrant’s assistance or oversight. Cash Positions. Registrant treats cash as an asset class. As such, all cash positions (money markets, etc.) shall be included as part of assets under management for purposes of calculating Registrant’s advisory fee. At any specific point in time, depending upon perceived or anticipated market conditions/events (there being no guarantee that such anticipated market conditions/events will occur), Registrant may maintain cash positions for defensive purposes. In addition, while assets are maintained in cash, such amounts could miss market advances. Depending upon current yields, at any point in time, Registrant’s advisory fee could exceed the interest paid by the client’s money market fund. Cash Sweep Accounts. Account custodians generally require that cash proceeds from account transactions or cash deposits be swept into and/or initially maintained in the custodian’s sweep account. The yield on the sweep account is generally lower than those available in money market accounts. To help mitigate this issue, Registrant generally purchases a higher yielding money market fund available on the custodian’s platform with cash proceeds or deposits, unless Registrant reasonably anticipates that it will utilize the cash proceeds during the subsequent 30-day period to purchase additional investments for the client’s account. Exceptions and/or modifications can and will occur with respect to all or a portion of the cash balances for various reasons, including, but not limited to, the amount of dispersion between the sweep account and a money market fund, an indication from the client of an imminent need for such cash, or the client has a demonstrated history of writing checks from the account. Cybersecurity Risk. The information technology systems and networks that Registrant and its third-party service providers use to provide services to Registrant’s clients employ various controls, which are designed to prevent cybersecurity incidents stemming from intentional or unintentional actions that could cause significant interruptions in Registrant’s operations and result in the unauthorized acquisition or use of clients’ confidential or non- public personal information. Clients and Registrant are nonetheless subject to the risk of cybersecurity incidents that could ultimately cause them to incur losses, including for example: financial losses, cost and reputational damage to respond to regulatory obligations, other costs associated with corrective measures, and loss from damage or interruption to systems. Although Registrant has established its systems to reduce the risk of cybersecurity incidents from coming to fruition, there is no guarantee that these efforts will always be successful, especially considering that Registrant does not directly control the cybersecurity measures and policies employed by third-party service providers. Clients could incur similar adverse consequences resulting from cybersecurity incidents that more directly affect issuers of securities in which those clients invest, broker-dealers, qualified custodians, governmental and other regulatory authorities, exchange and other financial market operators, or other financial institutions. Client Obligations. In performing its services, Registrant shall not be required to verify any information received from the client or from the client’s other professionals, and is expressly authorized to rely thereon. Moreover, each client is advised that it remains their responsibility to promptly notify the Registrant if there is ever any change in their financial situation or investment objectives for the purpose of reviewing, evaluating or revising Registrant’s previous recommendations and/or services. Disclosure Statement. A copy of the Registrant’s written Brochure as set forth on Part 2 of Form ADV and Client Relationship Summary (Form CRS) shall be provided to each client prior to, or contemporaneously with, the execution of the Investment Advisory Agreement or Financial Planning and Consulting Agreement. C. The Registrant shall provide investment advisory services specific to the needs of each client. Prior to providing investment advisory services, an investment adviser representative will ascertain each client’s investment objective(s). Thereafter, the Registrant shall allocate and/or recommend that the client allocate investment assets consistent with the designated investment objective(s). The client may, at any time, impose reasonable restrictions, in writing, on the Registrant’s services. D. Under a wrap program, the wrap program sponsor arranges for the investor participant to receive investment advisory services, the execution of securities brokerage transactions, custody and reporting services for a single specified fee. Participation in a wrap program may cost the participant more or less than purchasing such services separately. If Registrant is engaged to provide investment advisory services as part of an unaffiliated managed account program, Registrant will likewise be unable to negotiate commissions and/or transaction costs and seek better execution. As a result, clients may pay higher commissions or other transaction costs or greater spreads, or receive less favorable net prices on transactions for the account than would otherwise be the case through alternative clearing arrangements recommended by Registrant. Higher transaction and fee costs adversely impact account performance. E. As of August 31, 2023, the Registrant had $193,303,538 in assets under management on a discretionary basis.