The information contained in this website is for general purposes only. Any information we provide on how we may interpret the law and the professional standards or how certain problems may be addressed is provided generally without considering your specific circumstances. Such information should not be regarded as a substitute for professional advice. Independent legal or other professional advice should be sought before taking action on any matters to which information provided on this website may be relevant.

The Accounting and Financial Reporting Council (AFRC) endeavours to ensure the accuracy and reliability of the information provided, but does not guarantee its accuracy, completeness and reliability. The information displayed is not meant to be exhaustive. The AFRC does not accept any liability (whether in tort or contract or otherwise) for any loss or damage arising from any inaccuracy or omission or from any decision, action or non-action based on or in reliance upon information contained in this website. Investors should not make any investment decisions based on information in this website alone.

The Accounting and Financial Reporting Council (AFRC) reserves the right to revise the terms and conditions set out below without prior notice.

1. Hyperlinks to the AFRC’s website​

If you wish to link an external website to the AFRC’s website, you must first obtain the prior written approval of the AFRC which may be given subject to conditions. The AFRC will assess each request on a case-by-case basis. The AFRC has the sole discretion to determine the way in which the hyperlink is to be structured. There must be no reproduction of the AFRC’s logo.

The AFRC is not obliged to establish a reciprocal link to your website following the establishment of a hyperlink from your website to the AFRC’s website unless the AFRC consents to do so.

Any hyperlinks to the AFRC’s website will not constitute or be construed as any form of cooperation with the AFRC or endorsement by the AFRC of a third party website. The AFRC is not liable for any loss or damage incurred or suffered by you or any third party arising out of, in connection with or as a result of any such links.

2. Hyperlinks from the AFRC’s website

Some pages of this website may contain hyperlinks to third party websites or web pages. Use of these hyperlinks to any external website or web page is at your own risk. The AFRC is not responsible for the contents of or any of the information on or any broken link to any website linked with the AFRC’s website.

The inclusion of any link does not imply endorsement by the AFRC of the linked sites and the AFRC is not liable for any loss or damage incurred or suffered by you or any third party arising out of, in connection with or as a result of any access to or interaction with any other websites via the AFRC’s website.

The AFRC reserves the right to seek all remedies available at law for breaches of any of the above terms and conditions. ​