Legal Disclaimer

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The information contained and accessed on this site (the "Site") is provided by the ANB entity indicated on the homepage as owner of the Site ("ANB") for general guidance and is intended to offer the user general information of interest. The information provided is not intended to replace or serve as substitute for any audit, advisory, or other professional advice, consultation or service. You should consult with a ANB professional in the respective audit, advisory, or other professional area to obtain such services.

The application of laws and regulations may vary depending on specific facts or circumstances. Due to the nature of electronic communication processes, ANB does not guarantee or warrant the Site will be uninterrupted, without delay, error-free, omission-free, or free of viruses. Therefore, the information is provided 'as is' without warranties of any kind, express or implied, including accuracy, timeliness and completeness. In no event shall ANB, its managing directors, principals, 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 tortious 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.

As content on the Site is copyrighted and proprietary, any unauthorized use of any materials on the Site may violate copyright, trademark and other laws. Should a user download the materials on the Site for personal or non-commercial use, the user must retain all copyright, trademark or other similar notices contained in the original materials or on any copies of the material. Materials on the Site may not be modified, reproduced, publicly displayed, performed, distributed or used for any public or commercial purposes without explicit written permission from the appropriate content or material provider (including third-party links). ANB bears no risk, responsibility or liability in the event that a user does not obtain such explicit written permission as advised by ANB.

Third-party links are provided as a convenience to our users. ANB does not control and is not responsible for any of these sites or their content. ANB is obligated to protect its reputation and trademarks and ANB reserves the right to request removal of any link to our Web site.

The following Web link activities are explicitly prohibited by ANB and may present trademark and copyright infringement issues:

  1. links that involve unauthorized use of our logo
  2. a form of link that disguises the URL and/or bypasses the homepage or pages containing the entity copyright, legal disclaimer and online policy statement.