Moser Wealth Advisors, LLC is a Registered Investment Adviser having registered in the State of Washington October 14, 1998 (originally as Century Capital, LLC, and changing the business name to Moser Wealth Advisors, LLC in December 2012) to provide financial planning and investment management services to individuals and businesses. Clients are provided independent representation via fee only services. By receiving compensation only from clients, the firm’s interests are aligned with our clients and our success is dependent upon meeting client’s expectations. Moser Wealth Advisors, LLC delivers professional investment advisory services individually tailored for each client to seek optimal performance, net of fees and taxes, within an acceptable risk tolerance. Client’s investment strategies are designed to meet the goals and objectives identified through the development of their investment profile. In an Engagement with Discretionary Authority, we will provide the following ongoing portfolio management services: o Develop an Investment Policy Statement consistent with your risk profile that will provide the guidelines to be followed in directing the investments within your portfolio. o Direct, in our sole discretion and without first consulting you, the investment and reinvestment of the assets in your portfolio –in securities and cash or cash equivalents according to your Investment Policy Statement. Your financial circumstances, investment objectives, and any special instructions or limits that you impose on us in managing your portfolio are described on your latest Investment Policy Worksheet. In an Engagement for Hourly Investment Advice, we may provide the following investment advisory services: o Analyze your current investment securities, including all retirement accounts, securities held in brokerage accounts and other investments upon request. During analysis we will review historical investment performance of current holdings, current asset allocation and quantify the amount of risk assumed by the portfolio. o Develop an Investment Policy Statement consistent with your risk profile that will provide the guidelines to be followed in making investment recommendations. o Prepare written recommendations consistent with the Investment Policy to be provided to you. These recommendations will provide the guidelines necessary to enable you to manage your portfolio consistent with the Investment Policy Statement. Under our discretionary investment management program, we monitor client investments on an ongoing basis according to the fee schedule in Item 5, below. We may provide investment management services on a one-time basis utilizing the hourly rates applicable at the time services are provided. Investment advisory services provided on an hourly basis do not include monitoring of: 1) client accounts, 2) suitability of asset allocations, or 3) individual positions-- on an ongoing basis. The firm’s principal owner is Scott Moser. Scott is a CPA with over thirty years’ experience in providing financial planning, tax, retirement, estate and business planning services. Moser Wealth Advisors, LLC operates under the name of Moser Wealth Advisors which includes the operations of Moser & Company, LLC, a Certified Public Accounting Firm. Scott Moser is the majority owner of both Moser Wealth Advisors, LLC as well as Moser & Company, LLC. Moser Wealth Advisors, LLC was setup in response to client demand for more comprehensive financial planning solutions including portfolio management, performance measurement

and investment advisory services. Our clients receive portfolio management services from an integrated team of professionals on a seamless platform that includes the staff of our associated public accounting firm. We tailor our advisory services for clients to address tax considerations, concentrated holdings, restrictions on investing in specific securities or other relevant factors. Clients communicate these limitations on our Risk Assessment survey. Moser Wealth Advisors, LLC provides portfolio management services including identifying and trading securities on behalf of clients. In addition to securities, we are available to offer advice on Partnership, Trust, and LLC investments. We do not participate in wrap fee programs sponsored by 3rd party managers. As of December 31, 2023, our firm provides discretionary portfolio management services on $229 million of assets under management. We do not provide trading services on a non- discretionary basis and we do not include in assets under management-- assets for which we only provide asset allocation recommendations, consulting or hourly planning advice. Department of Labor’s Exemption Covering Investment Advisers When Recommending Retirement Plan Rollovers to Address Potential Conflicts of Interest: When we provide investment advice to you regarding your retirement plan accounts, we are acting as fiduciaries within the meaning of Title I of the Employee Retirement Income Security Act and/or the Internal Revenue Code, as applicable. Since we charge you a fee for our services, it’s possible we may give you advise that increases the overall fees you pay when we manage your retirement accounts. When focusing only on the net fees you pay, our interests are in conflict with your interests. These rules require us to demonstrate that despite the potentially higher fees you could pay, our recommendations ultimately place your best interest ahead of ours by providing you with other benefits. Under these rules, we must: o Meet a professional standard of care when making investment recommendations (give prudent advice); o Never put our financial interests ahead of yours when making recommendations (give loyal advice); o Avoid misleading statements about conflicts of interest, fees, and investments; o Follow policies and procedures designed to ensure that we give advice that is in your best interest; o Charge no more than is reasonable for our services; and o Give you basic information about conflicts of interest. A client or prospective client leaving an employer typically has four options regarding an existing retirement plan: 1. Leave the money in the former employer’s plan, if permitted. 2. Roll over the assets to the new employer’s plan, if one is available and rollovers are permitted. 3. Roll over to an Individual Retirement Account. 4. Request a distribution, often with tax consequences. If we recommend that a client roll over their retirement plan assets into an account we manage, our recommendation creates a conflict of interest if your management or investment fee increases. We have an economic incentive to encourage you to transfer plan assets into an account under our management. We urge clients and prospects to carefully review the information regarding all rollover options. You are not under any obligation to rollover retirement plan assets to an account we manage. We are available to address any questions you have regarding the potential for conflict of interest presented by such rollover recommendation and explain how our recommendation may be in your best interest.