This website is managed by Moore Global Network Limited (MGNL) on behalf of the member firms of MGNL, a worldwide network of independent accounting and consulting firms. This disclaimer shall be governed by and construed in accordance with English laws and the courts of England shall have exclusive jurisdiction. The invalidity or unenforceability in any jurisdiction of any of these terms shall not affect the validity or enforceability of any other of these terms. If any term is held to be invalid or unenforceable it shall be deemed to be amended to the minimum extent required to render such term valid or enforceable, such amendment to be determined by MGNL.

MGNL, a company incorporated in accordance with the laws of England, provides no audit or other professional services to clients. Such services are provided solely by member firms of MGNL in their respective geographic areas. MGNL and its member firms are legally distinct and separate entities. They are not and nothing shall be construed to place these entities in the relationship of parents, subsidiaries, partners, joint ventures or agents. No member firm of MGNL has any authority (actual, apparent, implied or otherwise) to obligate or bind MGNL or any other MGNL member firm in any manner whatsoever.

No action should be taken or omitted to be taken in reliance upon information contained in this website. The information contained and accessed on this site is provided by the member firms of MGNL 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 accounting, legal (in those jurisdictions where MGNL member firms are permitted to practice law), tax or other professional advice, consultation or service. You should consult with a professional from a MGNL member firm in the respective legal, accounting, tax or other professional area. Based on specific facts or circumstances, the application of laws and regulations may vary. Based on the fundamental universal condition of the electronic communication process, MGNL 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 MGNL or partners, executives, principals, agents or employees of its member firms be liable for any direct, indirect, incidental, special, exemplary, punitive, consequential or other damages whatsoever (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 this website, any content on or accessed by use of this website, or any copying, display or other use hereof.

MGNL and each member firm of MGNL does not warrant or offer any assurance that this website is compatible with any user's computer equipment or network through which access to the site is gained or that use of this website will not lead to viruses or similar destructive software accessing any user's computer equipment. Neither MGNL nor any member firm of MGNL shall be liable for any damage which a user may suffer as a result of any errors in content or arising from any virus or other destructive software. Users are responsible for ensuring that their computer equipment has appropriate security and virus protection features.

As content on the site is copyrighted, any unauthorised use of any materials on the site may violate copyright, trademark and other laws. Should a user download the materials on this website for personal or non-commercial use, the user must retain all copyright and other proprietary notices contained in the original materials on any copies of the material. Materials on the site may not be modified, reproduced or publicly displayed, performed or distributed or used for any public or commercial purposes.

Third Party links are provided as a convenience to users. MGNL does not control and is not responsible for any of these sites or their content.
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Please note that the site contains links to other sites (including sites maintained by Participant Firms) which are not governed by this privacy statement.

If you have any questions about this privacy statement please e-mail the Moore Global Network Limited in London by filling in the contact us form.