Disclaimers

Disclaimer

This web site is intended to provide general information on a particular subject or subjects. It is not an exhaustive treatment of such subject(s), nor does it create a business or professional services relationship. The information contained herein is not intended to constitute accounting, tax, investment, legal or other professional advice or services. The material discussed is meant to provide general information, and should not be acted on without obtaining professional advice appropriately tailored to your individual needs. Your use of this document and the information it contains is at your own risk. Before making any decisions or taking any action that might affect your personal business or finances, you should consult a qualified professional adviser.

General Disclaimer

BDO is the brand name for BDO International (the network) and all BDO Member Firms. Each BDO firm is a separate and distinct legal entity. No relationship of partnership, agency or joint venture share is hereby deemed to exist between the BDO firms and none of the BDO firms are hereby representing themselves as partners or representatives of each other. In this document the words "BDO", "the firm", "we", "us" and "our" are used to refer to each individual BDO firm or firms for ease of reference only. As required by law a list of all partners is contained elsewhere on this website.

Email Disclaimer

The information in this email is confidential and may be legally privileged. It is intended solely for the use of the addressee. If you are not the intended recipient, any disclosure, copying, distribution or any action taken or any action omitted as a result of reliance thereon is prohibited and may be unlawful. When addressed to our clients any opinions, advice or information contained in this email should be acted upon only after proper / adequate consultation with the engagement partner and only if supported by a signed letter from the partner. Although we make every effort to ensure this message is free of malicious program code, BDO accepts no liability for any loss or damage, whether direct, indirect, consequential or economic, however caused, which may result directly or indirectly from this communication or from any attached files. Save for bona fide company matters, BDO does not accept any responsibility for any material contained in this email.

BDO International

BDO international is a worldwide network of public accounting firms, called BDO Member Firms. Each BDO Member Firm is an independent legal entity in its own country. The network is coordinated by BDO Global Coordination B.V., incorporated in The Netherlands, with its statutory seat in Eindhoven (trade register registration number 33205251) and with an office at Boulevard de la Woluwe 60, 1200 Brussels, Belgium, where the International Executive Office is located

South Africa

BDO Southern African Co-ordination (Pty) Ltd

BDO Southern African Co-ordination (Pty) Ltd, a South African company, is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms.

BDO South Africa Incorporated

BDO South Africa Incorporated, a South African personal liability company, is an affiliated company of BDO Southern African Co-ordination (Pty) Ltd, a South African company, which in turn is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms.

BDO South Africa Advisory Services (Pty) Ltd

BDO South Africa Advisory Services (Pty) Ltd, a South African company, is an affiliated company of BDO Southern African Co-ordination (Pty) Ltd, a South African company, which in turn is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms.

BDO Risk Advisory Services (Pty) Ltd

BDO Risk Advisory Services (Pty) Ltd, a South African company, is an affiliated company of BDO Southern African Co-ordination (Pty) Ltd, a South African company, which in turn is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms.

BDO Corporate Finance (Pty) Ltd

BDO Corporate Finance (Pty) Ltd, a South African company, is an affiliated company of BDO Southern African Co-ordination (Pty) Ltd, a South African company, which is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms.

BDO Consulting Services (Pty) Ltd

BDO Consulting Services (Pty) Ltd, a South African company, is an affiliated company of BDO Southern African Co-ordination (Pty) Ltd, a South African company, which in turn is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms.

BDO Wealth Advisers (Pty) Ltd

BDO Wealth Advisers (Pty) Ltd (FSP number 4549) is a Registered Financial Services Provider and a South African company and is an affiliated company of BDO Southern African Co-ordination (Pty) Ltd, a South African company, which is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms.

BDO Healthcare (Pty) Ltd

BDO Healthcare (Pty) Ltd (FSP number 41974) is a Registered Financial Services Provider and a South African company and is an affiliated company of BDO Southern African Co-ordination (Pty) Ltd, a South African company, which is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms.

BDO Employee Benefits (Pty) Ltd

BDO Employee Benefits (Pty) Ltd (FSP number 15451) is a Registered Financial Services Provider and a South African company and is an affiliated company of BDO Southern African Co-ordination (Pty) Ltd, a South African company, which is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms.

BDO South Africa Services (Pty) Ltd

BDO South Africa Services (Pty) Ltd, a South African company, is an affiliated company of BDO Southern African Co-ordination (Pty) Ltd, a South African company, which in turn is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms.