DISCLAIMER                        

The information and opinions contained in this website are provided for information purposes only.  Although ALCPA and its affiliates use reasonable efforts to maintain accuracy, given the possibly changes in law and regulations, there may be delays, omissions or inaccuracies on information contained in this web site. Any use of the content contained within is at the full risk and discretion of the user and is their sole responsibility and is not intended to substitute for obtaining accounting, tax, or financial advice.  In no event will ALCPA and affiliates or agents mentioned in this website be liable for any damages whatsoever arising out of the use of this website or any websites linked to this website.  As our advice with respect to any particular issue would vary on a case by case basis, ALCPA recommends that professional consultation is sought before acting on any information or opinions contained within.

The information and opinions contained in this website are provided for information purposes only.  Although ALCPA and its affiliates use reasonable efforts to maintain accuracy, given the possibly changes in law and regulations, there may be delays, omissions or inaccuracies on information contained in this web site. Any use of the content contained within is at the full risk and discretion of the user and is their sole responsibility and is not intended to substitute for obtaining accounting, tax, or financial advice.  In no event will ALCPA and affiliates or agents mentioned in this website be liable for any damages whatsoever arising out of the use of this website or any websites linked to this website.  As our advice with respect to any particular issue would vary on a case by case basis, ALCPA recommends that professional consultation is sought before acting on any information or opinions contained within.

Information via the Internet is not intended to create, and receipt does not constitute, an accountant-client relationship.  Internet subscribers, users and online readers are advised not to act upon this information.

For your convenience, this website may contain hyperlinks to websites and servers maintained by third parties. We do not control, evaluate, endorse or guarantee content found in those sites. We do not assume any responsibility or liability for the actions, products, services and content of these sites or the parties that operate them.

Email correspondence from ALCPA employees represent personal views and opinion of the individual sender and does not constitute a legally binding obligation and under no circumstances represent those of ALCPA and its affiliates. ALCPA and its affiliates can only enter into legally binding obligations by means of written documents authorised by its directors. The directors and management of ALCPA and its affiliates accept no responsibility and accordingly shall have no liability to any party whatsoever with respect to the contents of any email correspondence.

Email and attachment from ALCPA is intended solely for the use of the addressee(s) and may contain legally privileged and confidential information. If you are not the intended recipient, or an employee or agent responsible for delivering the message to the intended recipient, you are hereby notified that any copying, disclosure, dissemination, distribution, forwarding, printing or retention of the email is strictly prohibited. If you have received email in error, please erase all copies of the message (and any attachments) and notify us immediately.

ALCPA and its affiliates will not be responsible for the proper and complete transmission of the information contained in our emails or for any delay in its receipt. Although transmissions and any attachments are believed to be free of any virus or other defects, we cannot guarantee that they are virus free and we accept no liability for any damages sustained as a result of software viruses.