Please read these terms and conditions carefully as they apply to your use of this Site. By using or assessing to the information and materials in this Site, you agree to be bound by these terms and conditions. Lau, Yim, Chiu & Co may revise these terms and conditions from time to time by updating this posting.

The information contained and accessed in this Site is for general guidance and is intended to offer user general information of interest only. The application and impact of various regulations can vary widely based on the specific facts involved and the information on this website is provided with the condition that Lau, Yim, Chiu & Co. are not herein engaged in rendering legal, accounting, auditing, tax or other consulting services. As such, it should not be used as a substitute for consultation on legal, accounting, auditing, tax or other professional services. Before making any decision, you should obtain a consultation from professionals or formal consultation from Lau, Yim, Chiu &Co..

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 shall Lau, Yim, Chiu & Co., or its related directors, clients, agents or employees 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 tortuous 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.

Certain links in this Site connecting to other third parties sites are for general guidance only. Lau, Yim, Chiu & Co. makes no representations to the accuracy or any other aspect of information contained in those sites and is not responsible for the content and accuracy of those sites.