The information contained and accessed on this site (the “Site”) is provided by the owner of the Site for general guidance and is intended to offer the user general information of interest. The information provided is not intended to replace or serve as substitute for any audit, advisory, tax or other professional advice, consultation or service.

The application of laws and regulations may vary depending on specific facts or circumstances. Due to the nature of electronic communication processes, the owner does not guarantee or warrant the Site will be uninterrupted, without delay, error-free, omission-free, or free of viruses. Therefore, the information is provided ‘as is’ without warranties of any kind, express or implied, including accuracy, timeliness and completeness.

In no event shall the owner be liable for any direct, indirect, incidental, special, exemplary, punitive, consequential or other damages (including but not limited to, liability for loss of use, data or profits), without regard to the form of any action, including but not limited to, contract, negligence or other tortious actions, arising out of or in connection with the Site, any content on or accessed by use of the Site, or any copying, display or other use.

Materials on the Site may not be modified, reproduced, publicly displayed, performed, distributed or used for any public or commercial purposes without explicit written permission from the appropriate content or material provider (including third-party links). The owner bears no risk, responsibility or liability in the event that a user does not obtain such explicit written permission as advised by the owner.

Third-party links are provided as a convenience to our users. The owner does not control and is not responsible for any of these sites or their content.