Disclaimer

The material on this web site is only of general informational value. No person should act or refrain from acting solely on the basis of this material. It does not constitute accounting advice and your access to this web site does not, of itself, give rise to a relationship of supplier and client.

In this web site, any frames, links or other references to other web sites, persons or information are produced solely for convenience. Those references are not an endorsement of those parties or their products or services. Accounting Directions does not warrant the accuracy or suitability of any information contained in this or any other web site. As far as is permitted by law, Accounting Directions excludes all liability to third parties arising directly or indirectly out of their use of or reliance on materials contained in this web site. Specifically, Accounting Directions does not warrant that the files contained in or referred to in this web site are free of viruses or other defects. In the event that liability cannot, by law, be excluded, the liability of Accounting Directions will be limited to replacing the defective file. Accounting Directions has and does retain copyright on all works contained in this web site.

Accounting Directions licences you to reproduce those works only if:

• the reproduction is for private or non-commercial purposes; and
• you ensure that the works are clearly attributed to Accounting Directions.