Legal

GIGABIT is a global organization of independent member firms affiliated with GIGABIT International Limited, a private _ company limited by guarantee. GIGABIT International Limited and its related entities do not provide services to clients. Services are provided solely by member firms in their respective geographic areas.

The information contained and accessed on this site (the "Site") is provided by the GIGABIT entity indicated on the homepage as owner of the Site ("GIGABIT") 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, finance or other professional advice, consultation or service. You should consult with a GIGABIT professional in the respective audit, advisory or other professional area to obtain such services.

The application of laws and regulations may vary depending on specific facts or circumstances. Due to the nature of electronic communication processes,

GIGABIT 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 GIGABIT International Limited, its related entities, or any GIGABIT member firm, or any of their respective partners, principals, agents or employees, 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.

As content on the Site (including any concepts, ideas, methods, procedures, processes, know-how, techniques, programs, publications, models, products templates, technologies, software, designs, art work, graphics and information on or described in the Site) may be copyrighted, proprietary and subject to intellectual property or other rights (which rights are owned by GIGABIT International Limited or its related entities, a member firm of the GIGABIT global organization of independent firms or other third parties), any unauthorized use of any materials on the Site may violate copyright, trademark and other laws or applicable intellectual property or other rights. Users are encouraged to print or distribute content (e.g. via link on a social network) provided that:

• The use of the content is personal and noncommercial.
• All copyright, trademark and similar notices are retained.
• The content is not used as or implies that GIGABIT International, its related entities or any GIGABIT member firm is providing a testimonial or endorsement of an organization, its products or services.

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). GIGABIT bears no risk, responsibility or liability in the event that a user does not obtain such explicit written permission as advised by GIGABIT.

The GIGABIT name and logo are registered trademarks or trademarks of

GIGABIT International, and/ or its related entities and other product and service names mentioned on the Site may be the registered trademarks or trademarks of GIGABIT International, its related entities or a member firm of the GIGABIT global organization of independent firms or their respective affiliates. Use of these marks requires express prior permission from, and a license agreement with,

GIGABIT International, or its related entities or a GIGABIT member firm. Unauthorized use of these and any other of GIGABIT 's portfolio of trademarks will be prohibited to the fullest extent of the law. To request this written approval, contact the webmaster or use the "Contact us" feature.

Third-party links are provided as a convenience to our users. GIGABIT * does not control and is not responsible for any of these sites or their content. GIGABIT vigorously protects its reputation and trademarks and GIGABIT reserves the right to request removal of any link to our web site.

The following web link activities are explicitly prohibited by GIGABIT and may present trademark and copyright infringement issues:

• links that involve unauthorized use of our logo
• a form of link that disguises the URL and/or bypasses the homepage or pages containing the entity copyright, legal disclaimer and online policy statement.

* “GIGABIT”, “we”, “us” and “our” refers to the global organization or to one or more of the member firms of GIGABIT International Limited

(“GIGABIT International”), each of which is a separate legal entity.

GIGABIT International Limited is a private _ company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind GIGABIT International or any other member firm vis-à-vis third parties, nor does GIGABIT International have any such authority to obligate or bind any member firm.