Accounting Research Institute (ARI) has made every effort to produce information on this website that is current and informative. However, this site is provided for information purposes only, based on general information provided by third parties.

Information given may change and some time may pass before this website can be updated in respect of all information affected. That being so ARI does not guarantee or warrant that information on this website is accurate or complete and makes no representations or warranties of any kind, express or implied, as to the operation of the site or the information, content or details disclosed on this site.

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You may print, reproduce, retrieve, or use the information and images contained in these ARI web pages for non-commercial, personal, or educational purposes only, provided that you (1) do not modify such information and (2) include both this notice and any copyright notice originally included with such information. If material is used for other purposes, you must obtain permission from ARI to use the copyrighted material prior to its use.