Disclaimer

Grant Thornton firms and entities are independent businesses entitled to trade under the international name Grant Thornton.

Grant Thornton is a trademark owned by Grant Thornton International Ltd [Grant Thornton International] and used under licence by independent firms and entities throughout the world.

Grant Thornton International is one of the world’s leading organisations of independently owned and managed accounting and consulting firms. These firms provide assurance, tax and specialist business advice to privately held businesses and public interest entities. Services are delivered independently by the member and correspondent firms within Grant Thornton International, a non-practicing, international umbrella entity organised as a private company limited by guarantee incorporated in England and Wales. Grant Thornton International does not deliver services in its own name or otherwise. Grant Thornton International and the member firms are not a worldwide partnership.

Each member* and correspondent firm within Grant Thornton International is a separate national firm. These firms are not members of one international partnership or otherwise legal partners with each other (with the exception of certain limited instances), nor is any one firm responsible for the services or activities of any other. Each firm governs itself and handles its administrative matters on a local basis. Although many of the member firms carry the Grant Thornton name, either exclusively or in their national practice names, there is no common ownership among the firms (with the exception of certain limited instances) or by Grant Thornton International.

Any and all references to Grant Thornton International are to Grant Thornton International Ltd.

* Grant Thornton Association Inc is the Australian member of Grant Thornton International. Grant Thornton Association Inc does not deliver services in its own name. Independent firms and entities in Adelaide, Brisbane, Melbourne and Sydney deliver services in the name of Grant Thornton by agreement with Grant Thornton Association Inc. Grant Thornton Australia Ltd has been incorporated to conduct those businesses as a single national entity, and public notification will be given upon commencement.

Liability limited by a scheme approved under Professional Standards legislation.