Terms of Use

The information contained and accessed on this site (the "Site") is provided by entec indicated on the homepage as owner of the Site ("Entec") 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, technical or other professional advice, consultation or service. You should consult with an Entec professional in the respective member firm to obtain such services.

As content on the Site is copyrighted and proprietary, any unauthorized use of any materials on the Site may violate copyright, trademark and other laws. Users are encouraged to print or distribute content (e.g., via link on a social network) provided that:

  • The use of the content is personal and noncommercial.
  • All copyright, trademark and similar notices are retained.
  • The content is not used as or implies that ECSA, GEC or any entec member firm is providing a testimonial or endorsement of an organization, its products or services.

Materials on the Site may not be modified, reproduced, publicly displayed, performed, distributed or used for any public or commercial purposes without explicit written permission from the appropriate content or material provider (including third-party links). Entec bears no risk, responsibility or liability in the event that a user does not obtain such explicit written permission as advised by entec.

The ECSA, GEC, Enverse are registered trademarks or trademarks of entec group. Use of these marks requires express permission from, and a license agreement with an entec member firm. Unauthorized use of these and any other of KPMG's portfolio of trademarks will be prosecuted to the fullest extent of the law. To request this written approval, contact the Webmaster or use the "Contact us" feature.

The application of laws and regulations may vary depending on specific facts or circumstances. Due to the nature of electronic communication processes, entec 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 entec or any entec member firm, or any of their respective partners, principals, agents or employees, be liable for any direct, indirect, incidental, special, exemplary, punitive, consequential or other damages (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 tortious 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.

Third-party links are provided as a convenience to our users. Entec does not control and is not responsible for any of these sites or their content. entec is obligated to protect its reputation and trademarks and entec reserves the right to request removal of any link to our Web site.

The following Web link activities are explicitly prohibited by KPMG and may present trademark and copyright infringement issues:

  • Links that involve unauthorized use of our logo
  • A form of link that disguises the URL and/or bypasses the homepage or pages containing the entity copyright, legal disclaimer and online policy statement.

No sensitive or personal data is stored on the site and all due diligence and precautions have been assumed for the protection of our customers, their privacy and the data provided to entec.