1. About Ernst & Young
Ernst & Young is a global leader in assurance, tax, transaction and advisory services. Worldwide, our 167,000 people are united by our shared values and an unwavering commitment to quality. We make a difference by helping our people, our clients and our wider communities achieve their potential.
“Ernst & Young” refers to the global organization of member firms of Ernst & Young Global Limited (“EYG”), each of which is a separate legal entity. EYG, a UK company limited by guarantee, does not provide services to clients.
The Ernst & Young network is divided into four areas: Americas, EMEIA, Asia Pacific and Japan: EY organization 4 Areas (pdf, 49kb).
2. The “ey.com” Web site
The “ey.com” Web site (this “Site”) is comprised of global content, which relates to the international business and operations of Ernst & Young, and individual country content, which relates to the local business and operations of a member firm.
The global content on the Site is owned and operated by EYGM Limited ("EYGM"). EYGM Limited is a limited liability company registered in the Bahamas and is a member firm of EYG. EYGM is a central coordinating entity and does not provide services to clients.
The relevant local member firm(s) owns and operates the local content on the individual country pages.
The information on this Site is intended to furnish users with general information on matters that they may find to be of interest. While every effort has been made to offer current and accurate information, errors can occur. Furthermore, this Site may contain references to certain laws and regulations. Laws and regulations will change over time and should be interpreted only in light of particular circumstances.
ERNST & YOUNG DISCLAIMS ALL LIABILITY AND RESPONSIBILITY FOR ANY ERRORS OR OMISSIONS IN THE CONTENT CONTAINED ON THIS SITE.
All content on the Site and all services provided through it are provided "as is", with no guarantees of completeness, accuracy or timeliness, and without representations, warranties or other contractual terms of any kind, express or implied. Ernst & Young does not represent or warrant that this Site, the various services provided through this Site, and / or any information, software or other material downloaded from this Site, will be accurate, current, uninterrupted, error-free, omission-free or free of viruses or other harmful components.
TO THE FULLEST EXTENT PERMISSIBLE PURSUANT TO APPLICABLE LAW, ERNST & YOUNG DISCLAIMS ALL LIABILITY TO YOU AND EVERYONE ELSE IN RESPECT OF THE CONTENT ON THIS SITE AND ALL SERVICES PROVIDED THROUGH IT, WHETHER UNDER ANY THEORY OF TORT, CONTRACT, WARRANTY, STRICT LIABILITY OR NEGLIGENCE OR OTHERWISE, AND WHETHER IN RESPECT OF DIRECT, INDIRECT, CONSEQUENTIAL, SPECIAL, PUNITIVE OR SIMILAR DAMAGES, EVEN IF ERNST & YOUNG WAS ADVISED, KNEW OR SHOULD HAVE KNOWN OF THE POSSIBILITY OF SUCH DAMAGES.
The information presented on this Site should not be construed as legal, tax, accounting or any other professional advice or service. You should consult with an Ernst & Young or other professional advisor familiar with your particular factual situation for advice concerning specific tax or other matters before making any decision. You should not send any confidential information to any member firm of EYG until you have received agreement from the firm to perform the services you request.
RSS feeds, podcasting and email updates are free services offered by certain Ernst & Young member firms to individuals for private, non-commercial use. The Ernst & Young RSS feed is a means by which Ernst & Young offers article headlines, descriptions and links in XML to individuals who use RSS readers or aggregators. A podcast is an audio program for which individuals can subscribe. Ernst & Young makes podcasts available to individuals for their own personal use. RSS, podcasting and email update aggregators may incorporate the Ernst & Young feeds into their directories for the benefit of individuals using the aggregator. Any other use is prohibited, including copying, reproducing, republishing, uploading, posting, transmitting, or distributing our feeds or podcasts in any way by any means.
Ernst & Young reserves the right to discontinue our feeds, podcasts and email updates at any time. All content, imagery, and logos that appear within the EY RSS feed, podcasts and email updates are owned by EYGN Limited (“EYGN”) and all rights are reserved. EYGN is a member firm of EYG. EYGN is a central coordinating entity and does not provide services to clients.
The following web link activities are explicitly prohibited by Ernst & Young and may constitute trademark and copyright infringement: links to any pages of our Site other than our home page, located at www.ey.com, unless otherwise expressly agreed by us; Links that involve unauthorized use of our logo; and framing or metatags.
Ernst & Young does not bear any responsibility whatsoever for the content, accuracy or security of any websites that are linked (by way of hyperlink or otherwise) to this website.
Certain links on this Site lead to servers maintained by individuals or organizations over which Ernst & Young has no control. Ernst & Young makes no representations or warranties regarding the accuracy or any other aspect of the information located on such servers. A link to a third party’s website should not be construed as an endorsement by either Ernst & Young or that third party of the other or its products and services.
Except where noted otherwise, all material on the global portion of the Site is Copyright © 2011 EYGM Limited, and on the individual country sites, local material is Copyright © 2011 to the relevant member firm(s). All rights reserved. No part of the materials on this Site, including but not limited to the text, graphics and html code, may be reproduced or transmitted in any form, or by any means without EYGM's written permission or, in respect of local content on an individual country site, the written permission of the relevant member firm(s).
“ERNST & YOUNG” and the stylised Ernst & Young symbol are registered with the US Patent and Trademark Office and with other trademark offices around the world.