Disclaimer

Whilst the manuals, forms, illustrative materials and training made available by PKF International Limited have been designed to provide resources to encourage compliance with relevant standards and good practice, these do not necessarily force compliance. In many cases, resources provided are likely to require adaptation for specific circumstances, and users are particularly directed to consider whether information requires update for recent developments. It is the responsibility of individual users to ensure they are familiar with the standards and that work performed is sufficient and appropriate in the circumstances, and where required, is documented to demonstrate compliance with applicable standards. PKF International Limited accepts no responsibility for its use or non-compliance.

Some resources were contributed by PKF member firms. Whilst it is expected that all the information has been provided in good faith, member firms providing such information accept no responsibility for its use. Resources provided by PKF International Limited are maintained in English. Any translations are provided by PKF member firms. Whilst it is expected that all translations have been provided in good faith, PKF International Limited has not checked the accuracy of these translations, and neither PKF International Limited nor the member firms providing translations, accept responsibility for its use.