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Important Legal Information

The information contained in this website is intended 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 website. Accordingly, the information on this website is provided with the understanding that the authors and publishers are not engaged in rendering legal, accounting, tax, or other professional advice or 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 such duly qualified legal and other advisers.

While the PCMA has made every attempt to ensure that the information contained in this website has been obtained from reliable sources, the PCMA is not responsible for any errors or omissions, or for the results obtained from the use of such information. All information in this website is provided "as is", with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of such 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 the PCMA, 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 website or for any consequential, special or similar damages, even if advised of the possibility of such damages. Certain links in this website connect to other websites maintained by third parties over whom the PCMA has no control. The PCMA makes no representations as to the accuracy or any other aspect of information contained in such other websites.

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