HLB International (“HLB”) is a world-wide network of independent professional accounting firms and business advisers, each of which is a separate and independent legal entity. HLB International Limited is an English company limited by guarantee and does not provide, supervise or manage professional services to clients
The information contained and accessed on www.hlblerlumchew.com ("Site") is provided for general guidance and is intended to offer the user general information of interest and is not an exhaustive treatment of such subject(s). By using this Site, you are agreeing to be bound by the terms and conditions herein contained.
Given the constant change of laws, by-laws, rules and regulations and the immanent risk of electronic communication, there may be inadvertent inaccuracies, omissions, delays or not up-to-date information contained in this Site. Accordingly, the information in this Site is not intended to constitute and should not be used as a substitute for consultation on accounting, tax, legal, investment, consulting, financial or other professional advice or services. Before any decision being made or any action being taken in reliance on the information obtained from this Site, you should consult our professionals listed on the Site. We reserve the right to make changes to the content and materials on the Site at any time and from time to time.
All information contained on this Site herein is provided "as is" and “as available” with no guarantee of completeness, accuracy, adequacy, timeliness or of the results obtained from the use of this information, and further without guarantee or warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose.
HLB Ler Lum Chew PLT (“HLB Ler Lum Chew”) has adapted all reasonable measures to ensure information provided on this Site is free of viruses and harmful elements which may be destructive to the operations of your computer or device systems. Notwithstanding this fact, your use of or access to the information provided under this Site is solely at your own risk.
We have made every endeavour to ensure the information furnished in this Site derived from sources that we believe are dependable and complete. Nevertheless, based on the present-day dynamic universal condition of the electronic communication process, HLB Ler Lum Chew is not responsible and does not guarantee or warrant the Site will be uninterrupted, without delay, error-free, omission-free, or defect-free. Therefore, all information on this Site are provided on an "as is" and “as available” basis without warranties of any kind, expressed or implied, in terms of timeliness, completeness or accuracy.
We, HLB Ler Lum Chew or any of our affiliates, partners, agents or employees of any thereof expressly disclaim all liability in all forms and nature to the full extent permitted under any applicable laws to any person, body or organisation for any special, direct, indirect, incidental, consequential, exemplary, punitive damages or any other damages whatsoever (including but not limited to liability for financial losses, loss of use, data, business or profits), without regard to the form of any action, including but not limited to personal injury or death to any person or damages to any tangible or intangible property of any person, body or organisation, whether in an action of contract, statute, tort, (including, without limitation, negligence) or otherwise, whether these are attributed to or resulted from the use of this Site. It will be your personal obligation to ensure verification and due diligence exercise being completed at your end or more advisable, independent professional advice being sought before perusing any information or forming any decision based on information obtained from this Site.
You are hereby notified that materials on the Site shall be strictly prohibited to be adapted, disclosed, disseminated, distributed, re-published, reprinted, hyperlinked, modified, reproduced or publicly displayed, performed or distributed or used for any public or commercial purposes without written permission of HLB Ler Lum Chew.
You shall use this Site for lawful purposes solely. Any posting or transmission of materials or information under this Site which is in violation or infringement of the rights of others and is in the nature of being unlawful, inappropriate, abusive, defamatory, obscene, profane, indecent and invading one’s privacy and thus encourages or invokes an act or conduct constituting an offense giving rise to criminal or civil liability or in violation of any law is strictly prohibited.
Certain links in this Site may lead to resources maintained by third parties over whom HLB Ler Lum Chew has no control and has not scrutinised, endorsed or guaranteed on the content. HLB Ler Lum Chew makes no representations or warranties or guarantees and does not undertake any obligation or liability as to the timeliness, completeness or accuracy of, or any other aspect relating to those resources or the parties operating them. You shall assume and undertake the full risks, responsibilities and liabilities based on your perusal of the resources from such sites.
By accessing this Site, you agree that the law of Malaysia shall govern such access as well as the above terms and you agree to submit to the exclusive jurisdiction of the courts of Malaysia