Terms of Use

These Terms of Use set forth the legal terms and conditions governing your use of Deloitte.com, and apply to the specific global, country, regional, or practice specific website that you were viewing within Deloitte.com before clicking on these Terms of Use. Such individual website is referred to in these Terms of Use as “this Website.”

We may revise these Terms of Use at any time in our sole discretion. Revised Terms of Use will be posted at the Terms of Use link (i.e., this webpage that you are currently viewing) or elsewhere in this Website. The revised Terms of Use will be effective when posted, unless we explicitly state otherwise. Your continued access to and use of this Website following any changes to these Terms of Use constitutes your agreement to the revisions. You are responsible for being aware of any revisions to our Terms of Use through checking this webpage.

About Deloitte.com

The “Deloitte Network” refers to Deloitte Touche Tohmatsu Limited (“DTTL”), the member firms of DTTL, and their related entities. Deloitte.com is comprised of various individual global, country, regional, or practice specific websites. Any such individual website is designated according to the geography identified in the upper right-hand corner of the webpage that you are viewing at any point during your use of Deloitte.com.

“Deloitte”, “Deloitte organisation”, “us”, “our,” and “we” as used on this Website refer to one or more member firms of Deloitte Touche Tohmatsu Limited (“DTTL”), their respective related entities, and/or DTTL and the other global entities. The entities in the Deloitte organisation are separate and independent, and each is liable only for its own acts and omissions and not those of any other entity. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more.

Deloitte Asia Pacific Limited is a company limited by guarantee and a member firm of DTTL. Members of Deloitte Asia Pacific Limited and their related entities, each of which is a separate and independent legal entity, provide services from more than 100 cities across the region, including Auckland, Bangkok, Beijing, Bengaluru, Hanoi, Hong Kong, Jakarta, Kuala Lumpur, Manila, Melbourne, Mumbai, New Delhi, Osaka, Seoul, Shanghai, Singapore, Sydney, Taipei and Tokyo.

In Cambodia, the services are provided by Deloitte (Cambodia) Co., Ltd. and other related entities in Cambodia ("Deloitte in Cambodia"). Deloitte in Cambodia, which is within the Deloitte Network, is the entity that is providing this Website and is referred to in these Terms of Use as “we”, “us”, or “our”. Although parts of these Terms of Use may reference other entities in the Deloitte Network, these Terms of Use are only between you and us and not with any of those other entities.

By using this Website, you agree to be bound by these Terms of Use and your agreement will be deemed to be in writing and legally enforceable. If you do not agree to these Terms of Use, then you are not allowed to use this Website and should immediately stop using the Website.

Use of content

This Website (including without limitation any content or other part thereof) contains general information only and by making this Website available, Deloitte is not rendering professional advice or services. Before making any decision or taking action that might affect your finances or business, you should consult a qualified professional advisor.

You are authorised to view, copy, print, and distribute (but not modify) the content on this Website if (i) the content does not state that copying, printing or distribution is not permissible, (ii) your use is for informational, non-commercial purposes only, (iii) any copy of the content that you make includes the copyright notice or other attribution associated with the content, and (iv) you comply with all of your obligations under these Terms of Use.

Restrictions

You are not authorised to copy or use any software, proprietary processes, or technology embodied or described in this Website.

You agree to comply with all applicable laws in accessing and using this Website.

Intellectual Property rights; No use of Deloitte names or logos

Unless otherwise indicated, the content on this Website is provided by us or another entity within the Deloitte organisation.

This Website and its contents are protected by copyright, trademark, and other laws of the United States and/or foreign countries. We and our licensors reserve all rights not expressly granted in these Terms of Use.

“Deloitte”, “Touche”, “Tohmatsu”, “Deloitte Touche Tohmatsu”, “Deloitte & Touche”, the Deloitte logo, and local language variants of the foregoing trademarks, and certain product names that appear on this Website (collectively, the “Deloitte Marks”), are trademarks or registered trademarks of entities within the Deloitte organisation. Except as expressly provided in these Terms of Use or as expressly authorised in writing by the relevant trademark owner, you will not use any Deloitte Marks either alone or in combination with other words or design elements, including in any press release, advertisement, or other promotional or marketing material or media, whether in written, oral, electronic, visual or any other form.

References to other parties’ trademarks on this Website are for identification purposes only and do not indicate that such parties have approved this Website or any of its contents. These Terms of Use do not grant you any right to use the trademarks of other parties.

Privacy Statement

Please review the Privacy Statement for more information regarding the ways in which your personal information is collected in connection with your use of this Website, the purposes for which your personal information is used, and how it is shared.

Termination

We may, in our sole discretion, suspend, restrict or terminate your use of this Website at any time, without notice to you, for any reason, including for violation of these Terms of Use. We will have no responsibility to notify any third party, including any third-party providers of services, merchandise or information, of any suspension, restriction or termination of your access to this Website.

Links

Certain links on this Website may lead to websites, resources or tools maintained by third parties over whom we have no control, including, without limitation, those maintained by other entities within the Deloitte organisation or individual personnel of such entities. We do not bear any responsibility for the content, accuracy or security of any websites that are linked to this Website. Any links to any such websites, resources and tools should not be construed as an endorsement of them or their content by us.

Disclaimer and limitations of liability

This website is provided as is, and we make no express or implied representations or warranties regarding it. Without limiting the foregoing, we do not warrant that this website will be secure, error-free, free from viruses or malicious code, or will meet any particular criteria of performance of quality. We expressly disclaim all implied warranties, including, without limitation, warranties of merchantability, title, fitness for a particular purpose, non-infringement, compatibility, security and accuracy.

We will not be liable for any direct, indirect, special, incidental, consequential, or punitive damages or any other damages whatsoever, whether in action of contract, statute, tort (including without limitation, negligence), or otherwise, relating to or arising out of the use of this Website, even if we knew, or should have known, of the possibility of such damages.

The above Disclaimer and Limitation of Liability apply not only to us but also to each other entity within the Deloitte organisation and to our and their respective personnel.

The above Disclaimer and Limitation of Liability apply to the fullest extent permitted by law, whether in contract, statute, tort (including, without limitation, negligence) or otherwise.

Additional terms

If any portion of these Terms of Use is invalid or unenforceable in any jurisdiction, then (i) in that jurisdiction it will be re-construed to the maximum effect permitted by law in order to effect its intent as nearly as possible, and the remainder of these Terms of Use will remain in full force and effect, and (ii) in every other jurisdiction, all of these Terms of Use will remain in full force and effect.

We may revise these Terms of Use at any time in our sole discretion by posting such revised Terms of Use at the Terms of Use link (i.e., this webpage that you are currently viewing) or elsewhere in this Website. Such revisions shall be effective upon posting, unless explicitly stated by us. It is your responsibility to be aware of any such revised Terms of Use by checking this webpage. Your continued use of this Website following changes to these Terms of Use constitutes your agreement to the revised Terms of Use.