The information contained in this site is for general guidance on matters of interest only. The application and impact of laws can vary widely based on the specific facts involved. Given the changing nature of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in information contained in this site. Accordingly, the information on this site is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax, or other professional advice and services. As such, it should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers. Before making any decision or taking any action, you should consult a Cognum Financial Consulting Ltd. ("Cognum" or "the Firm") professional.
While we have made every attempt to ensure that the information contained in this site has been obtained from reliable sources, Cognum is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information in this site is provided "as is", with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will Cognum, its related partnerships or corporations, or the partners, agents or employees thereof 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 of the possibility of such damages.
Cognum retains all right, title and interest in and to the content and materials on this website. Except as expressly authorized by the Cognum, you agree not to reproduce, publish, transmit, distribute, disseminate and/or modify the content and/or materials on this website.
This website may contain links to third party websites. Cognum assumes no responsibility for the information on or operation of any such websites, and do not sponsor, endorse or approve the content contained therein.
You may hyperlink to the home page of this website, but you may not frame or mirror this website or use any meta tags or any other "hidden text" using the Firm's name or trademarks. You must remove any hyperlink to this website upon the Firm's request.