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The Isle of Man firm Ernst & Young LLC is a limited liability company registered in the Isle of Man with registered number 789L and is a member practice of Ernst & Young Global. It is registered by the Institute of Chartered Accountants in England & Wales to carry out audit work and is a member of the Isle of Man Society of Chartered Accountants. The firm's principal place of business and its registered office is at Rose House, 51-59 Circular Road, Douglas, Isle of Man, IM1 1AZ.
Members: PF Duffy; JD Kelly

For the purposes of the Liability Disclaimer and the Copyright Notice below, "information"includes (without limitation) any statement of fact or opinion, advice, data, documents or computer readable material in any form whatsoever.

Liability Disclaimer
In preparing this site, we have endeavoured to offer current, correct and clearly expressed information. However, since inadvertent errors can occur and since relevant laws and regulations often change, the information may be neither current nor accurate.

Further, the information contained on this site is intended to provide general guidance on matters of interest. Nothing on this site constitutes professional advice, nor does any information on this site constitute a comprehensive or complete statement of the issues discussed.

No action should be taken or omitted to be taken in reliance upon information on this site. Users should obtain specific professional advice concerning specific matters and Ernst & Young LLC accepts no responsibility for any loss resulting from reliance on any information contained on this site or in respect of any information on any other sites to which this site may be linked. None of the above shall be taken to exclude liability for fraud or for negligence causing death or personal injury.

Copyright Notice
This site and all the information and all graphic representations or images on it belong to Ernst & Young LLC in the absence of any contrary indication. Copyright and all intellectual property rights in any information and any graphics on this site or relating to it are vested in Ernst & Young LLC and reserved, subject to any contrary indication. No part of the text or graphics on this site may be reproduced or transmitted in any form or by any means, electronic or mechanical or otherwise, including by photocopying, facsimile transmission, recording, re-keying or using any information storage and retrieval system without permission in writing from Ernst & Young LLC.

Copyright © Ernst & Young LLC 2005

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 service 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.