ACCESS TO AND THE USE OF THIS SITE IS SUBJECT TO THE PROVISIONS OF THIS LEGAL NOTICE.

This site is owned and operated by CC Harbin. CC Harbin is a member of, and the co-ordinating body for, an association of independent accounting firms located throughout USA. All American Members of CC Harbin are independent. They are affiliated only and not in partnership. All material displayed or provided on this site is produced by CC Harbin and not by any other American Member company or International Member company unless stated otherwise.

The materials presented on this website are distributed as an information source only. The website does not give legal, business, accounting, taxation, financial planning or other professional advice or service and material on the website should not be relied upon as such. The information provided on the website is general in form. Formal legal, business, accounting, taxation or financial planning advice should be sought in particular matters. Neither CC Harbin nor any other American Member or International Member accepts liability in respect of this information.

The contents of this site do not constitute the provision of any legal representations or warranties. Whilst all reasonable precautions have been taken in the preparation of the information on this site, no reliance may be placed on this information CC Harbin and each other American Member disclaims all representations and warranties, including, but not limited to, warranties as to the quality, accuracy or completeness of the information of whatsoever nature and warranties of fitness for a particular purpose.

CC Harbin does not warrant that the functions provided by this site will be uninterrupted, without delay, error-free or omission-free, or that the site or the server that makes the site available are free from viruses or other harmful components or contamination. CC Harbin may suspend access to this site without notice at any time and accepts no liability for any consequences of the site being unavailable for any reason.

In no event shall CC Harbin, any other American Member, any related entity of those persons, or any of their directors, principals, agents, employees or representatives, be liable for any direct, indirect, incidental, special, exemplary, punitive, consequential or other loss or damage whatsoever (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 tortuous actions, arising out of or in connection with this website, any content on or accessed by use of this website, or any copying, display or other use of that content.

Copyright protects all material on this website. Some of the copyright in the material on this website may be licensed from third parties, such as processes used in constructing or accessing the website or content published on this website. Any permission to use, copy or reproduce that material (other than in the course of viewing this website) must be obtained from the copyright owner.

CC Harbin owns the remaining copyright on this website (including but not limited to, web content and information, data photographs and graphical images). Other than as expressly permitted by law or as set out below, no part of the website may, without the specific prior written consent of CC Harbin, be directly or indirectly used, copied, reproduced, translated, reused, transmitted, retransmitted, adapted, varied, removed, altered, modified, stored, published, republished, broadcasted, linked, distributed, framed, posted, uploaded, rewritten, performed in public, incorporated into any other web site, used for any commercial purpose, stored in a retrieval system, by any means, including but not limited to graphic, electronic or mechanical, including photocopying, recording, taping or by storage in an information retrieval system, used in any manner or for any purpose which is unlawful, used in any manner which violates any right of CC Harbin or any other American Member or affected with a virus or other harmful component in any form or by any means in whole or in part by any process.

Provided that the ownership of the material on this website owned by CC Harbin is acknowledged and strictly on the condition that all material is kept intact and in the same form as presented, (including, without limitation, all copyright, trade mark and other proprietary notices and all advertisements), users of the website may, using an industry-standard web browser: (a) download and view the material for personal, non-commercial use, (b) if the user is an internet service and/or access provider, supply the material to its subscribers, (c) access and display pages of the website on a computer or a monitor, (d) hold a temporary copy in the computer’s cache, and (e) make a single permanent copy for personal non commercial reference.

All names, logos and trade marks (both registered and unregistered) are the property of, or used under licence by, CC Harbin, or the third parties who have contributed to this website. Nothing contained on this website should be construed as granting any licence or right to use or distribute any name, logo or trade mark displayed on the website without the express written permission of CC Harbin, or the relevant contributor.

Content displayed on this website and links on or from this website may lead to or be sourced from third party sites. Links to third party sites are provided for convenience only and should not be construed as an endorsement or recommendation by CC Harbin of any material referred to by the site owner. Any third party advertiser is solely responsible for the delivery of any goods or services you purchase on third party sites. CC Harbin does not authorise the reproduction of third party material by linking this website to third party material. CC Harbin accepts no liability for loss or damage of any kind arising from third party material or use of links.

Links to this website may be made for non-commercial purposes. All risks from the use of this or any related site shall vest with the site user.

This legal notice is governed by the law of USA.