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The content presented on this Website is provided “as is” for general guidance on matter of interest only, and is not represented error free.  Roma Group and its employees make no representations or warranties of any kind with respect to this Website or its content, such representations and warranties being expressly disclaimed.  As the information is copyrighted, any use or reliance on this Website for any purpose is invalid without our written consent.  The application and impact of laws can vary widely based on the specific facts involved. Given the changing nature of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in information contained in this site. Accordingly, the information on this site is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax, or other professional advice and services. As such, it should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers. Before making any decision or taking any action, you should consult a Roma Group’s professional.
 
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