Bravo & Bravo Losada

A Professional Services Firm

1957 - 50 Years - 2007

Legal Description and Notices

Copyright © 1999 - 2008 by Bravo & Bravo Losada / IGAF Worldwide

All rights reserved

Bravo & Bravo Losada / IGAF Worldwide hereby authorizes you to view, copy, print, and distribute this document subject to the following conditions:

1. The document is used for informational purposes only.

2. The document is used for non-commercial purposes.

3. Any copy of this document or portion thereof must include this copyright notice in its entirety.

Note that any program, publication, design, product, process, software, technology, information, know-how or idea described in this document may be the subject of other rights, including other intellectual property rights, which are owned by Bravo & Bravo Losada / IGAF Worldwide or one of its national practices or other interested parties and are not licensed to you hereunder.

This document is intended to provide general information on a particular subject or subjects and is not an exhaustive treatment of such subject (s). Accordingly, the information in this document is not intended to constitute accounting, tax, legal, investment, consulting or other professional advice or services. Before making any decision or taking any action which might affect your personal finances or business, you should consult a Bravo & Bravo Losada / IGAF Worldwide professional.

THIS DOCUMENT AND THE INFORMATION CONTAINED HEREIN IS PROVIDED "AS IS", AND BRAVO & BRAVO LOSADA / IGAF WORLDWIDE MAKES NO EXPRESS OR IMPLIED REPRESENTATIONS OR WARRANTIES REGARDING THIS DOCUMENT OR THE INFORMATION. WITHOUT LIMITING THE FOREGOING, BRAVO & BRAVO LOSADA / IGAF WORLDWIDE DOES NOT WARRANT THAT THE DOCUMENT OR INFORMATION WILL BE ERROR-FREE OR WILL MEET ANY PARTICULAR CRITERIA OF PERFORMANCE OR QUALITY. BRAVO & BRAVO LOSADA / IGAF WORLDWIDE EXPRESSLY DISCLAIMS ALL IMPLIED WARRANTIES, INCLUDING, WITHOUT LIMITATION, WARRANTIES OF MERCHANTABILITY, TITLE, FITNESS FOR A PARTICULAR PURPOSE, NON-INFRINGEMENT, COMPATIBILITY, SECURITY AND ACCURACY. YOUR USE OF THIS DOCUMENT AND INFORMATION IS AT YOUR OWN RISK. YOU ASSUME FULL RESPONSIBILITY AND RISK OF LOSS RESULTING FROM THE USE OF THIS DOCUMENT OR INFORMATION. NONE OF BRAVO & BRAVO LOSADA / IGAF WORLDWIDE OR ANY OF ITS NATIONAL PRACTICES OR AFFILIATES, OR ANY PARTNERS, PRINCIPALS, STOCKHOLDERS OR EMPLOYEES OF ANY THEREOF WILL BE LIABLE FOR ANY SPECIAL, INDIRECT, INCIDENTAL, CONSEQUENTIAL OR PUNITIVE DAMAGES OR ANY OTHER DAMAGES WHATSOEVER, WHETHER IN AN ACTION OF CONTRACT, STATUTE, TORT (INCLUDING, WITHOUT LIMITATION, NEGLIGENCE) OR OTHERWISE, RELATING TO THE USE OF THIS DOCUMENT OR INFORMATION.

If any of the foregoing is not fully enforceable for any reason, the remainder shall nonetheless continue to apply.

"Bravo & Bravo Losada / IGAF Worldwide", "Bravo & Bravo Losada", "IGAF Worldwide", "Bravo", "Losada", "IGAF", the "Bravo & Bravo Losada" and the "IGAF Worldwide" logo (and any of the foregoing used in any combination), product names and all page headers, footers and icons are trademark or registered trademarks of "Bravo & Bravo Losada / IGAF Worldwide" or one of its national practices. All other products names mentioned are the trademarks of their respective owners.

Certain links in the Bravo & Bravo Losada WebServer lead to resources maintained by third parties over whom Bravo & Bravo Losada has no control. Bravo & Bravo Losada makes no representations or warranties as to the accuracy of, or any other aspect relating to, those resources.

Copyright © 1999-2008 Bravo & Bravo Losada / IGAF Worldwide

Last updated: 08-May-08

IMPORTANT: Professional advice should be considered before acting in any area. Clients and readers should not act solely on the material contained in this site which is in the nature of general comments only. Material may or may not be applicable to your particular circumstances and changes in legislation sometimes occur quickly.

Bravo & Bravo Losada is a member of IGAF Worldwide, a worldwide association of independent accounting firms and business advisors.

IGAF Worldwide does not and cannot offer any professional services to clients.

Each independent member of IGAF Worldwide is a separate firm and an independent legal entity, and IGAF Worldwide is not a partnership.

Bravo & Bravo Losada is not in partnership with IGAF Worldwide or with any other member firm of IGAF Worldwide. Bravo & Bravo Losada is not acting as an agent for IGAF Worldwide or any other member firm of IGAF Worldwide.