Website Terms and Conditions

This web site is intended to provide general information on a particular subject or subjects. It is not an exhaustive treatment of such subject(s), nor does it create a business or professional services relationship. The information contained herein is not intended to constitute accounting, tax, investment, legal or other professional advice or services. The material discussed is meant to provide general information, and should not be acted on without obtaining professional advice appropriately tailored to your individual needs. Your use of this document and the information it contains is at your own risk. Before making any decisions or taking any action that might affect your personal business or finances, you should consult a qualified professional adviser.

This website contains material which is owned by or licensed to us. This material includes, but is not limited to, the design, layout, look, appearance and graphics. Reproduction is prohibited other than in accordance with the copyright notice, which forms part of these terms and conditions. You may not, except with our express written permission, distribute or commercially exploit the content. Nor may you transmit it or store it in any other website or other form of electronic retrieval system.

BDO is an international network of independent public accounting, tax and advisory firms (“the BDO network”), which perform professional services under the name of BDO (“the BDO member firms”). BDO International Limited is a UK company limited by guarantee. It is the governing entity of the BDO network. Service provision within the BDO network is coordinated by Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium.

Each of BDO International Limited, Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity's acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels Worldwide Services BVBA and/or the member firms of the BDO network.

BDO is the brand name for the BDO network and for each of the BDO member firms.

_{BDO Oy, a limited liability company incorporated in Finland, is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms.}