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In the preparation of this site every endeavor has been made to offer the most current, correct and clearly expressed information possible. Nonetheless, inadvertent errors can occur and applicable laws, rules and regulations may change.

This document is intended to provide general information on a particular subject or subjects and is not a comprehensive treatment of such subject(s). Accordingly, the information in this document is not intended to constitute accounting, tax, legal, investment, consulting or other professional advice or services. Previous to making any decision or taking any action that might affect your personal finances or business, you should consult a qualified professional adviser.

Certain links on the site may lead to resources located on servers maintained by third parties over whom DJMI Accounting & Consulting has no control. As such, DJMI Accounting & Consulting makes no representations or warranties as to the accuracy, currency or any other aspect of the information contained on such servers or the timely, accurate or complete transmittal of such information.

'Liability Limited by a scheme approved under Professional Standards Legislation.'