This website is managed by Moore Stephens Middle East Limited (MSMEL) a network of independent accounting and consulting firms working in the Middle East. This disclaimer shall be governed by and construed in accordance with English laws and the courts of England shall have exclusive jurisdiction. The invalidity or unenforceability in any jurisdiction of any of these terms shall not affect the validity or enforceability of any other of these terms. If any term is held to be invalid or unenforceable it shall be deemed to be amended to the minimum extent required to render such term valid or enforceable, such amendment to be determined by MSMEL. 

MSMEL provides no audit or other professional services to clients. Such services are provided solely by member firms of MSMEL in their respective geographic areas. MSMEL member firms are legally distinct and separate entities. They are not and nothing shall be construed to place these entities in the relationship of parents, subsidiaries, partners, joint ventures or agents. No member firm of MSMEL has any authority (actual, apparent, implied or otherwise) to obligate or bind MSMEL or any other MSMEL member firm in any manner whatsoever.
No action should be taken or omitted to be taken in reliance upon information contained on this site. The information contained and accessed on this site is provided by the member firms of MSMEL for general guidance and is intended to offer the user general information of interest. The information provided is not intended to replace or serve as substitute for any accounting, legal (in those jurisdictions where MSMEL member firms are permitted to practice law), tax or other professional advice, consultation or service. You should consult with a professional from a MSMEL member firm in the respective legal, accounting, tax or other professional area. Based on specific facts or circumstances, the application of laws and regulations may vary. Based on the fundamental universal condition of the electronic communication process, MSMEL does not guarantee or warrant the site will be uninterrupted, without delay, error-free, omission-free, or free of viruses. Therefore, the information is provided "as is" without warranties of any kind, express or implied, including accuracy, timeliness and completeness. In no event shall MSMEL or partners, executives, principals, agents or employees of its member firms be liable for any direct, indirect, incidental, special, exemplary, punitive, consequential or other damages whatsoever (including, but not limited to, liability for loss of use, data or profits), without regard to the form of any action, including but not limited to contract, negligence or other tortious actions, arising out of or in connection with the site, any content on or accessed by use of the site, or any copying, display or other use hereof.
MSMEL does not warrant or offer any assurance that the site is compatible with any user's computer equipment or network through which access to the site is gained or that use of the site will not lead to viruses or similar destructive software accessing any user's computer equipment. MSMEL shall not be liable for any damage which a user may suffer as a result of any errors in content or arising from any virus or other destructive software. Users are responsible for ensuring that their computer equipment has appropriate security and virus protection features.
As content on the site is copyrighted, any unauthorised use of any materials on the site may violate copyright, trademark and other laws. Should a user download the materials on the site for personal or non-commercial use, the user must retain all copyright and other proprietary notices contained in the original materials on any copies of the material. Materials on the site may not be modified, reproduced or publicly displayed, performed or distributed or used for any public or commercial purposes.
Third Party links are provided as a convenience to users. MSMEL does not control and is not responsible for any of these sites or their content.
30 June 2003