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LEGAL DISCLAIMER

CLA Global Limited (“CLA Global”) is an organization of independent accounting
and advisory firms who are committed to delivering high quality client services,
building inspired career opportunities, and creating opportunities for our
communities.

Each CLA Global network and alliance firm is an independent member of CLA Global
Limited, a company limited by guarantee incorporated in England and Wales
(registration number 14032746). CLA Global Limited (and its affiliated UK
companies, CLA Global Brand Limited (a company limited by guarantee incorporated
in England and Wales with registered number 14032779) and CLA Global Services
Limited (a company limited by guarantee incorporated in England and Wales with
registered number 14032629)) with its registered office at 45 Gresham Street,
London, EC2V 7BG, is not a professional services organization and does not
provide any client services. Services are provided by the network and alliance
members of CLA Global, each of which is a separate and independent legal entity.
The independently-owned network and alliance members of CLA Global Limited may
provide professional services under the names “CLA” and “CLA Global” and use
those names under license (as well as the associated trademarks and logos, which
are either owned or licensed to CLA Global).

The members independently provide accounting, assurance, tax, and specialized
business services to clients around the globe. References to “we”, “our” and
“us” refer to the CLA Global network or one or more of the CLA Global network
member firms or their affiliates.

CLA Global Limited is not a single international firm or partnership and there
is no common ownership among the firms or by CLA Global Limited (or its
affiliated UK entities noted above). Likewise, although each firm is responsible
for its own services, activities, acts, omissions and liabilities, no firm is
responsible for the services or activities of any other firm. A member firm
cannot act as an agent of CLA Global Limited (or its affiliated entities) or of
any other member firm and cannot obligate CLA Global Limited (or its affiliates)
or any other member firm.

Similarly, CLA Global Limited (or its affiliates) cannot act as an agent of any
member firm, cannot obligate any member firm, and is liable only for its own
acts or omissions. CLA Global Limited does not accept liability for any damage
or loss arising from any act or omission on the basis of the content on this
website or of any CLA Global Limited publication or other document. Such website
content, publications and documents are not intended to be guidance or services.
Professional advice should be obtained before acting or refraining from acting
on the contents of this website or any such publication or any document.

©2024 CLA Global Brand Limited. All rights reserved.

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©2024. CLA Global Brand Limited.



CLA Global Brand Limited is a company limited by guarantee incorporated in
England and Wales (registered number 14032779) with its registered office at 45
Gresham Street, London, EC2V 7BG. All rights reserved. Its affiliates include
CLA Global Services Limited, a company limited by guarantee incorporated in
England and Wales (registration number 14032629) and CLA Global Limited (“CLA
Global”), a company limited by guarantee incorporated in England and Wales
(registration number 14032746) and refers to a global network and alliance of
independent member firms.

CLA Global is not a professional services organization and does not provide any
services to clients. Services are provided by the network and alliance members
of CLA Global, each of which is a separate and independent legal entity. For
more detail about CLA Global’s structure, please see CLAglobal.com/disclaimer.

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CLA Global do not share the information collected by the cookies with any third
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