General

This web site "cpalay.com.hk" is owned and operated by Lau & Au Yeung C.P.A. Limited and its affiliates. It is hosted in the Hong Kong Special Administrative Region (HKSAR) and its contents have been put together to comply with the laws of the HKSAR. All visits to this website shall be governed by the law of the HKSAR and by proceeding this far you agree to be bound by the terms and conditions and the legal disclaimers set out on this website.

If you do not agree to be bound by these terms and conditions and legal disclaimers, please do not use this website.

Reasonable effort has been made to ensure that the information contained on this website is accurate and up to date at the time it is posted but all information is subject to subsequent variation without notice. No guarantee is given that the information contained on this website is accurate. Errors can occur and laws and regulations can be changed at short notice and are often open to more than one interpretation.

Visitors using the website are urged to bear in mind that the information included within the website is for information and guidance purposes only and is not to be relied upon as statements or representations of facts. Under no circumstances whatsoever should any part of this website be deemed as providing professional advice of any kind.

Visitors to this website are cautioned strongly not to proceed solely on the basis of information contained on this website.

Linking

In respect of the fact that this website may include hypertext links to sites operated by third parties we accept no responsibility or liability arising in respect of any content on such sites nor shall their presence be deemed to be a recommendation of such sites.

Copyright for the website remains with Lau & Au Yeung C.P.A. Limited and its affiliates. No permission to copy, reproduce or otherwise disseminate the information contained on the website is given.

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