Privacy Policy

© Copyright RSSM CPA LLP 2015. All rights reserved.

RSSM CPA LLP (RSSM) restricts the use of documents published by RSSM on the World Wide Web to viewing only. Copying of such documents is prohibited.

Each individual document published by RSSM on the World Wide Web may contain other proprietary notices and copyright information relating to that individual document. Nothing contained herein shall be construed as conferring by implication, estoppel, or otherwise any license or right under any copyright, patent or trademark of RSSM or any third party.

Note that any product, process, service, or technology in a RSSM published document may be the subject of other intellectual property rights reserved by RSSM, and may not be licensed hereunder.

Each RSSM publication is provided “AS IS” WITHOUT WARRANTY OF ANY KIND, EITHER EXPRESSED OR IMPLIED, INCLUDING, BUT NOT LIMITED TO, THE IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, OR NON-INFRINGEMENT. Some jurisdictions do not allow the exclusion of implied warranties, so the above exclusion may not apply to you.

Any RSSM publication may include technical inaccuracies or typographical errors. Changes may be periodically made to these publications. RSSM may make improvements and/or changes in these publications and/or any products, programs, and/or services described in these publications at any time without notice. Should any viewer of a RSSM published document respond with information including feedback data, such as questions, comments, suggestions, or the like regarding the content of any such RSSM document, such information shall be deemed to be non-confidential and RSSM shall have no obligation of any kind with respect to such information and shall be free to reproduce, use, disclose and distribute the information to others without limitation. Further, RSSM shall be free to use any ideas, concepts, know-how or techniques contained in such information for any purpose whatsoever.

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