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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.

CLA Global uses cookies to improve the way CLA Global does business with you or
when they are essential to the way the Site works. CLA Global does not use any
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CLA Global Limited (“CLA Global”) and its affiliates website (“Site”) use
cookies to distinguish you from other users of the Site. This helps CLA Global
to provide you with a good experience when you browse the Site and also allows
CLA Global to improve the Site.

CLA Global do not share the information collected by the cookies with any third
parties, except as specified in our Cookies Policy.

You can choose which cookie categories (analytical, functionality and targeting)
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However, if you use your browser settings to block all cookies or turn them off
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are necessary for the website to function and cannot be switched off in our
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cookies do not store any personally identifiable information.

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These cookies allow CLA Global to count visits and traffic sources so we can
measure and improve the performance of our Site. They help us to know which
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All information these cookies collect is aggregated and therefore anonymous. If
you do not allow these cookies we will not know when you have visited our Site
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FUNCTIONALITY

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These cookies enable the Site to provide enhanced functionality and
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or all of these services may not function properly.

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These cookies record your visit to the Site, the pages you have visited and the
links you have followed. These cookies may be set through our Site by our
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