Legal Disclaimer

The information contained and accessed on this site (the “Site”) is provided by CK CHEUNG (CPA) CO. LIMITED entity indicated on the homepages as owner of the Site (“CK CHEUNG (CPA) CO. LIMITED”) 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, tax, or other professional area.

Based on specific facts or circumstances, the application of laws and regulations may vary. Based on the fundamental universal condition of the electronic communication process, CK CHEUNG (CPA) CO. LIMITED 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 CK CHEUNG (CPA) CO. LIMITED, its related directors, clients 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 tortuous 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.

Third parties links are provided as a convenience to our users. CK CHEUNG (CPA) CO. LIMITED does not control and is not responsible for any of these sites or their content. CK CHEUNG (CPA) CO. LIMITED is obligated to protect its reputation and trademarks and CK CHEUNG (CPA) CO. LIMITED reserves the right to request removal of any link to our Web site.

Use of the content of the Site requires express permission from, and a license agreement with, CK CHEUNG (CPA) CO. LIMITED. Unauthorized use of the content of our Web site will be prosecuted to the fullest extent of the law. To request this written approval, please contact us by using the “Contact Us” feature.

The following Web link activities are explicitly prohibited by CK CHEUNG (CPA) CO. LIMITED and may present trademark and copyright infringement issues:

Links that involve unauthorized use of our Web site content;
Framing, inline links or metatags; and
Hyperlinks or a form of link that disguises the URL and bypasses the homepage.