DISCLAIMER

1. The information provided in this FAQ document is not intended to be legal opinion or advice, but merely conveys general information relating to commonly encountered Accounting and Tax issues and is provided as a guide to SAIPA members for the purpose of expanding their general knowledge base and for further discussion and debate.

2. Although the information provided is presented in good faith and is believed to be correct, SAIPA provides such information "AS IS" and without warranties of any kind either express or implied.

3. Whilst SAIPA attempts to ensure that the contents are accurate and complete, SAIPA makes no representation or warranty, whether express or implied, as to the operation, integrity, availability or veracity of its content or as to the accuracy, completeness or reliability of any information provided.

4. To the fullest extent permissible pursuant to applicable law, SAIPA disclaims all warranties, express or implied. We will not be liable for any direct, indirect or consequential loss or damage arising under this disclaimer, whether arising in contract or otherwise - including, without limitation, any loss of profit, contracts, business, goodwill, data, income or revenue.