The terms on which you are entitled to access the CPAB website are set out below. Your access to the site or any part thereof will be deemed to constitute acceptance of these terms.

CPAB accepts no responsibility for unauthorized access or actions of the reader in respect of these matters.



The information contained on this site is for general guidance only. You should neither act, nor refrain from action, based on any such information. You should take appropriate professional advice since the application of laws and regulations will vary depending on particular circumstances and because laws and regulations undergo frequent change.

While CPAB endeavors to ensure that the information on this site is correct, it makes no representations or warranties, express or implied, about the information provided through this website (including any hypertext links), its accuracy or timeliness. CPAB shall not be liable for any damages on any basis (including, without limitation, damages for loss of business or loss of profits) arising directly or indirectly in contract, tort or otherwise from the use of or inability to use this site (or any hypertext links), or any information contained in it (or any hypertext links), or from any action or decision taken as a result of using this site or any such information.

Part of this site may contain material submitted to CPAB by third parties. Third parties are responsible for ensuring that material submitted for inclusion on this site complies with international and national law. CPAB will not be responsible for any error, omission or inaccuracy in the material and reserves the right to omit, suspend or change the position of any material submitted.

CPAB does not warrant that the site is compatible with your computer equipment or that the site is free of errors, viruses, worms or Trojan horses. CPAB shall not be liable for any damage you may suffer as a result of such destructive features.



CPAB accepts no responsibility for the content on any site to which a hypertext link from this site exists or for any loss or penalty which may be incurred as a result of any linking to any location through a linked site. The links are provided for information only and on an “as is” basis with no warranty, express or implied, for the information provided within them or the accuracy or source or right to access or use any information found at any other site accessed by means of this website.