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Legal disclaimer


The global portion of the "ey.com" Web site (this "Site") is owned and operated by Ernst & Young International Limited ("EY"). The information contained and accessed on the individual country sites is provided by the EY firm indicated on the home page of the site. 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. EY assumes no liability or responsibility for any errors or omissions in the content contained on this Site. 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. This information is provided "as is", with no guarantees of completeness, accuracy or timeliness, and without warranties of any kind, express or implied. EY does not warrant that this Site, various services provided through this Site, and any information, software or other material downloaded from this Site, will be uninterrupted, error-free, omission-free or free of viruses or other harmful components. To the fullest extent permissible pursuant to applicable law, EY disclaims all warranties, express or implied, including but not limited to implied warranties of merchantability and fitness for a particular purpose. In no event will EY, its related partnerships or corporations, or the partners, agents or employees of the foregoing be liable to you or anyone else for any decision made or action taken in reliance on the information in this Site or for any consequential, special or similar damages, even if advised on 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 and shall not create an attorney – client relationship. You should consult with your local Ernst & Young office or other professional advisors familiar with your particular factual situation for advice concerning specific tax, legal or other matters before making any decision. You should not send any confidential information to EY until you have received agreement from the firm to perform services you request. Certain links on this Site lead to servers maintained by individuals or organizations over which EY has no control. EY makes no representations or warranties regarding the accuracy or any other aspect of the information located on such servers and assumes no liabilities or responsibilities for any error, omission or harmful components from or related to such sites and servers.

The electronic communication through this website to and from EY is not always secure and it may not be possible to keep confidential any information communicated to us through this website. Therefore, EY assumes no liability or responsibility in this regard.

The following web link activities are explicitly prohibited by EY and may constitute trademark and copyright infringement:
  • Links that involve unauthorized use of our logo; and
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This Site may from time to time contain threaded discussion groups, bulletin boards and chat rooms ("Bulletin Boards"). All posting on or transmissions to the Bulletin Boards are subject to the Threaded Discussion Group Terms and Conditions. Unless E&Y specifically is identified as the author of a message, the responsibility for any opinions, advice, statements or other information contained in any messages posted or transmitted by any third party on this Site resides solely with the author.

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EY reserves the right to discontinue our feeds and podcasts at any time. All content, imagery, and logos that appear within the EY RSS feed and podcasts are owned by Ernst & Young LLP, and all rights are reserved.

Except where noted otherwise, all Site contents Copyright © 2007 Ernst & Young LLP. 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 by any means without EY's written permission.
Ernst & Young refers to one or more of the member firms of Ernst & Young Global Limited (EYG), a UK private company limited by guarantee. EYG is the principal governance entity of the global Ernst & Young organization and does not provide any services to clients. Services are provided by EYG member firms. Each of EYG and its member firms is a separate legal entity and has no liability for another such entity's acts or omissions. Certain content on this site may have been prepared by one or more EYG member firms.