By using this iasplus.com website and the information contained therein (collectively, "this website") you are agreeing to the following terms ("these Terms"). If you do not agree to these Terms, then you are not allowed to use this website and should immediately terminate such usage.
You may view, copy, print, and distribute the materials on this website so long as you comply with all of these Terms, including the following:
- You will not use iasplus.com or any of the materials for any unlawful purpose.
- You shall use iasplus.com and the materials for informational purposes only.
- You shall use iasplus.com and the materials for noncommercial purposes only.
- Any copy of the materials or portion thereof must include any copyright or attribution notice contained on the original material or, if no such notice is contained there, the following attribution notice: This material is provided by Deloitte Touche Tohmatsu Limited (“DTTL”), or a member firm of DTTL, or one of their related entities.
- Any copy of any material or portion thereof that you reproduce must include the following notice in its entirety: This material is provided “AS IS” and without warranty of any kind, express or implied. Without limiting the foregoing, neither Deloitte Touche Tohmatsu Limited (“DTTL”), nor any member firm of DTTL (a “DTTL Member Firm”), nor any of their related entities (collectively, the “Deloitte Network”) warrants that this material will be error-free or will meet any particular criteria of performance or quality, and each entity of the Deloitte Network expressly disclaims all implied warranties, including without limitation warranties of merchantability, title, fitness for a particular purpose, non-infringement, compatibility and accuracy.
You may link to this website subject to your compliance with all these Terms, including the following. A site that links to this website:
- Must not present misleading or false information about the IAS Plus site or about any Deloitte Entity;
- Must not misrepresent any Deloitte Entity's relationship with the linker;
- Must not imply that any Deloitte Entity is endorsing or sponsoring the linker or the linker's services or products;
- Must not use any Deloitte Entity name or logo without prior written permission from the owner in each instance, other than to refer to the Deloitte Entity for attribution and disclaimer purposes, as appropriate;
- May link only to web pages (extension of .htm) but not directly to documents (such as PDF or ZIP files);
- Must not contain content that could be construed as obscene, libelous, defamatory, pornographic, or otherwise inappropriate;
- Must not contain materials that would violate any laws;
- Must agree that the link may be removed at any time upon DTTL’s request pursuant to DTTL’s reserved rights to rescind its consent to allow the link.
Disclaimers and Limitations of Liability
“Deloitte” is the brand under which tens of thousands of dedicated professionals in independent firms throughout the world collaborate to provide audit, consulting, financial advisory, risk management, tax, and related services to select clients. These firms are members of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee (“DTTL”).
Each DTTL member firm provides services in particular geographic areas and is subject to the laws and professional regulations of the particular country or countries in which it operates. Each DTTL member firm is structured in accordance with national laws, regulations, customary practice, and other factors, and may secure the provision of professional services in its territory through subsidiaries, affiliates, and other related entities. Not every DTTL member firm provides all services, and certain services may not be available to attest clients under the rules and regulations of public accounting.
DTTL and each DTTL member firm are legally separate and independent entities, which cannot obligate each other. DTTL and each DTTL member firm are liable only for their own acts and omissions, and not those of each other. DTTL (also referred to as “Deloitte Global”) does not provide services to clients.