Term of use

Thank you for using the Accounting and Corporate Regulatory Authority web site ("this Web Site").

By accessing and using any part of this Web Site, you shall be deemed to have accepted to be legally bound by these Terms & Conditions of Use. If you do not agree to these Terms & Conditions of Use, please do not use this Web Site.

General

These Terms & Conditions of Use may be changed from time to time. All changes will be posted on this page, and your use of this Web Site after such changes have been posted will constitute your agreement to the modified Terms & Conditions of Use and all of the changes. You should therefore read this page carefully each time you visit this Web Site.

Proprietary Rights

This Web Site is owned and operated by the Accounting and Corporate Regulatory Authority (hereinafter "ACRA").

The materials located on this Web Site, including the information as well as any software programs available on or through this Web Site ("the Contents"), are protected by copyright, trademark and other forms of proprietary rights. All rights, title and interest in the Contents are owned by, licensed to or controlled by ACRA.

Restrictions on use of Materials

Except as otherwise provided, the Contents of this Web Site shall not be reproduced, republished, uploaded, posted, transmitted or otherwise distributed in any way, without the prior written permission of ACRA.

You may download one copy of any information provided in this Web Site onto a single computer for your own personal non-commercial use provided that you keep intact all accompanying copyright and other proprietary notices.

Modification of any of the Contents or use of the Contents for any other purpose will be a violation of ACRA's copyright and other intellectual property rights. Graphics and images on this Web Site are protected by copyright and may not be reproduced or appropriated in any manner without the written permission of their respective copyright owners.

Disclaimer of Warranties and Liability

The Contents of this Web Site are provided on an "as is" basis without warranties of any kind. To the fullest extent permitted by law, ACRA does not warrant and hereby disclaims any warranty:

as to the accuracy, correctness, reliability, currentness, timeliness, non-infringement, title, merchantability or fitness for any particular purpose of the Contents of this Web Site;

that the Contents available through this Web Site or any functions associated therewith will be uninterrupted or error-free, or that defects will be corrected or that this Web Site and the server is and will be free of all viruses and/or other harmful elements.

ACRA shall also not be liable for any damage or loss of any kind, howsoever caused as a result (direct or indirect) of the use of the Web Site, including but not limited to any damage or loss suffered as a result of reliance on the Contents contained in or available from the Web Site.

The Contents on this Web Site do not constitute financial or other professional advice. If financial or other professional advice is required, services of a competent professional should be sought.

The information in the How-To Guides is provided for general information only and as a service to the public by ACRA. The guide avoids legal language wherever possible and may contain generalisations about the application of the law. Whilst every effort has been made to ensure that the information provided is correct and up to date, ACRA does not guarantee, and accepts no legal liability arising from or connected to, the accuracy, reliability, currency or completeness of any material contained in the guide. The contents of the guide must not be construed as legal or professional advice, and you should seek proper legal or professional advice on how the relevant laws may apply to your specific case or circumstances.

Right of Access

ACRA reserves the right to update or modify this Web Site from time to time. ACRA further reserves all rights to deny or restrict access to this Web Site to any particular person, or to block access from a particular Internet address to this Web Site, at any time, without ascribing any reasons whatsoever.

Links from this Web Site to Other Web Sites

This Web Site contains hyper-links to web sites which are not maintained by ACRA. ACRA is not responsible for the contents of those web sites and shall not be liable for any damages or loss arising from access to those web sites. Use of the hyper-links and access to such linked web sites are entirely at your own risk.

All hyper-links to other web sites are provided as a convenience to you as a user of this Web Site. In no circumstances shall ACRA be considered to be associated or affiliated in whatever manner with any trade or service marks, logos, insignia or other devices used or appearing on web sites to which this Web Site is linked.

Links to this Web Site from Other Web Sites

Except as set forth below, caching and links to, and the framing of this Web Site or any of the Contents are prohibited.

Linking to the Home Page - You may link to the Home Page of this Web Site, upon notifying ACRA in writing.

Hyperlinking to an internal page of this Web Site (not being the Home Page) - You must make a specific request for, and secure permission from ACRA prior to hyper-linking to, or framing, this Web Site or any of the Contents, or engaging in similar activities. ACRA reserves the right to impose conditions when permitting any hyper-linking to, or framing of this Web Site or any of the Contents.

Your linking to, or your framing of this Web Site or any of the Contents constitute acceptance of these Terms & Conditions of Use. This is deemed to be the case even after the posting of any changes or modifications to these Terms & Conditions of Use. If you do not accept these Terms & Conditions of Use, you must discontinue linking to, or framing of this Web Site or any of the Contents.

In no circumstances shall ACRA be considered to be associated or affiliated in whatever manner with any trade or service marks, logos, insignia or other devices used or appearing on web sites that link to this Web Site or any of the Contents.

ACRA reserves all rights to disable any links to, or frames of any site containing inappropriate, profane, defamatory, infringing, obscene, indecent or unlawful topics, names, material or information, or material or information that violates any written law, any applicable intellectual property, proprietary, privacy or publicity rights.

ACRA reserves the right to disable any unauthorized links or frames and disclaims any responsibility for the content available on any other site reached by links to or from this Web Site or any of the Contents.

Governing Law

These Terms and Conditions of Use shall be governed and construed in accordance with laws of Singapore.