User guide

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Contents

  1. About EY
  2. The "ey.com" website
  3. Exclusion of liability

1. About EY

EY is one of the market leaders in audit services, tax consulting, transaction consulting and management consulting. With our experience, our knowledge and our services, we strengthen confidence in the economy and financial markets worldwide. We are ideally equipped for this: with highly-trained employees, strong teams, excellent services and proverbial customer service. Our objective is to move things forward and improve them decisively – for our employees, our clients and the society in which we live. That is why our global motto is: Building a better working world.

The name "EY" refers to all member companies of Ernst & Young Global Limited ("EYG"), a limited liability company subject to UK law. Each EYG member company is legally autonomous and independent, and is not liable for the acts or omissions of the other member companies.

The EY network is divided into four regions: Americas, EMEIA, Asia Pacific and Japan.

Americas
The EYG member companies that operate in North, Central and South America as well as Ernst & Young (Israel) Ltd. (jointly, the "Americas member companies") are legally autonomous and independent. They are assigned directly or indirectly to the parent company Ernst & Young Americas LLC.

Ernst & Young LLC is a limited liability company established in accordance with the laws of the US state of Delaware and coordinates the activities of the Americas member companies. It provides no audit and consulting services to clients and is not involved in mandates. Although Ernst & Young LLC oversees the implementation of the EYG regulations among Americas member companies and makes cooperation among them easier, it does not carry out any control or management functions over them and holds no shares in them. Ernst & Young Americas LLC does not act as the representative for the Americas member companies and is not authorized to represent them or to make legally binding statements in their name. Likewise, the Americas member companies do not function as the representative for Ernst & Young Americas LLC and are also not authorized to represent it or to make legally binding statements in its name.

EMEIA
The EYG member companies that operate in Europe, the Near and Middle East, India and Africa (jointly "EMEIA member companies"), are legally autonomous and independent. They are assigned directly or indirectly to the parent company Ernst & Young EMEIA Limited.

Ernst & Young EMEIA Limited is a company limited by guarantee under UK law and is the management company of EMEIA member companies in the EMEIA region. Ernst & Young EMEIA Limited does not enter into any trading or other activities with the intent of realizing profits, and its articles of association prohibit it from providing audit or consulting services. Accordingly, it is not involved in mandates. Although Ernst & Young EMEIA Limited makes coordination and cooperation among the EMEIA member companies easier, it does not carry out any control or management functions and holds no shares in them. Ernst & Young EMEIA Limited does not act as the representative for EMEIA member companies and is not authorized to represent EMEIA member companies or to make legally binding statements in their name. Likewise, the EMEIA member companies do not function as the representative for Ernst & Young EMEIA Limited and are also not authorized to represent it or to make legally binding statements in its name.

Ernst & Young Europe LLP is a limited liability partnership under UK law, an EYG member company and a member company of Ernst & Young EMEIA Limited. It is also the parent company of certain EMEIA member companies in Europe. Ernst & Young Europe LLP provides no audit and consulting services and is not involved in mandates. Although it is the parent company of certain EMEIA member companies, Ernst & Young Europe LLP does not act as the representative for EMEIA member companies and is not authorized to represent EMEIA member companies or to make legally binding statements in their name. Likewise, the EMEIA member companies do not function as the representative for Ernst & Young Europe LLP and are also not authorized to represent it or to make legally binding statements in its name.

Asia Pacific
The EYG member companies that operate in the Asia Pacific region (jointly the "Asia Pacific member companies") are legally autonomous and independent. They are directly or indirectly assigned to the parent company Ernst & Young Asia-Pacific Limited.

Ernst & Young Asia-Pacific Limited is a company limited by guarantee under Hong Kong law. It is the management company of the Asia Pacific member companies in the Asia Pacific region. Ernst & Young Asia Pacific does not enter into any trading or other activities with the intent of realizing profits, and its articles of association prohibit it from providing audit or consulting services accordingly, it is not involved in mandates. Although Ernst & Young Asia-Pacific Limited makes coordination and cooperation among the EMEIA member companies easier, it does not carry out any control or management functions and holds no shares in them. Ernst & Young Asia-Pacific Limited does not act as the representative for Asia Pacific member companies and is not authorized to represent Asia Pacific member companies or to make legally binding statements in their name. Likewise, the Asia Pacific member companies do not function as the representative for Ernst & Young Asia-Pacific Limited and are also not authorized to represent them or to make legally binding statements in its name.

Japan
The EYG member companies that operate in the Japan region are legally autonomous and independent. There is no management company for this region.

2. The "ey.com"-website

    The "ey.com" -website (this "website") contains global information which relates to the international business activities of EY as well as country-specific information which relates to the local business activities of member companies.

    The global content of this website is in the property of EYGM Limited ("EYGM") and they are managed by them. EYGM Limited is a limited liability company registered in the Bahamas and listed as an EYG member company. EYGM is a central coordinating unit and provides no services for clients.

    The respective local member companies own the local content on the sites of the individual countries and manage this information.

    3. Exclusion of liability

    By using this website, you declare that you agree to abide by the following terms and conditions.

    The information contained on this website is for general information purposes which may be of interest to users. We have taken the greatest diligence possible in compiling the content and information on this website. However, we accept no liability for such content and information being up-to-date and accurate. In addition, this website may refer to certain laws and regulations. Laws and regulations may change over the course of time and should only be interpreted in light of the respective circumstances.

    RELATED TO THE CONTENT ON THIS WEBSITE EY EXCLUDES ALL RESPONSIBILITY AND LIABILITY FOR ERRORS.

    All content on this website and all of the services offered through this website are provided on an "as-is" basis. No guarantee or assurance is made that the information is complete, accurate or up-to-date, nor is any other legal obligation entered into (either explicit or implied). EY does not ensure that this website, the various services provided via this website and/or any information, software or other material downloaded from this website are accurate, up-to-date, free from defects, error-free, complete or free of viruses and other harmful components.

    TO THE EXTENT PERMITTED BY LAW, EY EXCLUDES ALL LIABILITY TO YOU AND ALL OTHER PERSONS IN RELATION TO THE CONTENT ON THIS WEBSITE AND ALL SERVICES PROVIDED TROUGH THIS WEBSITE, IRRESPECTIVE OF WHETHER A CLAIM IS BASED ON A TORTIOUS ACT, A CONTRACTUAL VIOLATION, A GUARANTEE, STRICT LIABILITY, NEGLIGENCE OR ANY OTHER REASON, AND IRRESPECTIVE OF WHETHER THE CLAIM ARISES IN CONNECTION WITH DIRECT OR INDIRECT CLAIMS FOR DAMAGE, COMPENSATION FOR CONSEQUENTIAL DAMAGE, COMPENSATION FOR SPECIFIC FINANCIAL LOSSES, DAMAGES AS A RESULT OF CRIMINAL CONVICTION OR SIMILAR COMPENSATION FOR DAMAGES, EVEN IF EY HAS ALLUDED TO THE POSSIBILITY OF SUCH COMPENSATION FOR DAMAGES, THE COMPANY WAS AWARE OF SUCH CLAIMS OR SHOULD HAVE BEEN AWARE OF SUCH CLAIMS.

    The information on this website does not represent legal, tax, accounting or other advice or services. Before making such decisions, you should contact an EY advisor or another advisor who is familiar with your specific situation in relation to certain tax or other matters. Please do not send confidential information to an EYG member company until you have received confirmation  about the fact that the requested services will be provided by the respective company.

    • Terms and conditions of use for RSS feeds, podcasts and updates by email

    RSS feeds, podcasts and updates by email are free services which certain EY member companies provide for private individuals. There are solely intended for private and not for commercial purposes. The EY RSS feed is a tool EY uses to provide private individuals who use RSS readers or aggregators with the headlines of articles, descriptions and links in XML format. A podcast is an audio broadcast to which private individuals can subscribe. EY provides podcasts to private individuals for their own use. Users of podcasts, email updates and RSS readers can add EY feeds to a directory and access them easily. Any other use, such as copying, duplicating, re-publishing, uploading, sending, broadcasting or selling our feeds or podcasts is prohibited.

    EY reserves the right to suspend the publication of feeds, podcasts and email updates at any time. All content and all images and logos that appear in an RSS feed, a podcast or an email update from EY are property of EYGN Limited ("EYGN"), an EYG member company, to which all rights are reserved. EYGN is a central coordinating unit and provides no services for clients.

    • Links

    You can link to this website, provided the link does not involve:

    • the unauthorized use of our logo,
    • incorrectly reported statements (explicit or implicit) by or in connection with EY or local member companies,
    • framing or failure to embed our internet sites,
    • or any other violation of our trademarks, copyrights and/or other intellectual property rights.

    EY accepts no responsibility for the contents, the accuracy or the security of sites linked to this website (through hyperlink or other method).

    Various links on this website lead to servers that are managed by private individuals over whom EY has no control. EY offers no guarantee or assurance regarding the accuracy or any other aspect of the information on these servers. A link to a third party website should not be construed as a recommendation of or support for EY or for the corresponding third party or the products and services of the other party.

    • Copyright notice

    Unless expressly indicated otherwise, all material in relation to the global portion of the website is marked with "Copyright © 2010 EYGM Limited" and all local material on the individual websites of the corresponding member companies in the respective countries with "Copyright © 2010". All rights reserved. Without the written consent of EYGM or without the written consent of the corresponding member company or the corresponding member companies, no part of the material on this website, including text, graphics and HTML code, may be duplicated or transmitted in any form or in any manner.

    "ERNST & YOUNG", "EY" and the stylized EY logo are registered worldwide with the US Patent and Trademark Office.

    • Audit Firm Governance Code

    EY welcomes the publication of the Audit Firm Governance Code in the UK. The Audit Firm Governance Code, which was published by the Financial Reporting Council and the Institute of Chartered Accountants in England and Wales, offers the opportunity to increase the confidence of the public in the quality of EY and its services.


    The data collected in order to use the "Share this page" function is also stored in the US and saved and processed by servers operated by Ernst & Young LLP on behalf of EY. EY guarantees that this data will only be used for the specified purposes. Ernst & Young is registered for the protection of personal data as part of the US Commerce Department's "Safe Harbor" program.

    When we refer on this website to employees and colleagues, students or graduates or applicants in general, persons of both genders are meant. With respect to open positions, we seek male and female employees in all areas.

    C-BIRDS® is a registered trademark of EY. As with all of the other brands and trademarks on this website, it is without any restriction subject to the provisions of the applicable trademark law and may not be used without the consent of the registered owner.