The Site’s content (text, graphics, objects and functions available to users) has been created by or for Government Accounting Standards Advisory Board (GASAB) and by accessing and / or using the Site, the user indicates his / her acceptance of the following terms and conditions.

1. Access to and / or use of this Site is subject to all applicable international, national and other relevant laws and     regulations. Users agree not to use the Site in any way which violates such laws or regulations.

2. User agrees not to modify, move, add to, delete or otherwise tamper with the information contained in GASAB’s Web     Site or the information available through this Site.

3. Copyright of all the information and products available on this Site is reserved with GASAB and is protected by other     relevant laws applicable. GASAB retains the copyright on these web pages including their source code. GASAB     however, grants permission to organisations and users to download, print and reproduce copies of any of the     information so available for their internal use and not for resale, provided that the same is acknowledged to GASAB.

4. GASAB makes reasonable effort to keep the information on this Site accurate and up to date, however, it does not      make any representations or warranties, express or implied as to its accuracy or timeliness or completeness. GASAB      assumes no liability or responsibility for any errors or omissions in the content of this Site.

5. This Site may contain links that will let you access other Websites that are not under the control of GASAB. GASAB     assumes no responsibility or liability for any material or software that may be accessed on other Websites reached     through this Site, nor does GASAB make any representation regarding the quality of any product or service contained     at any such site.

6. GASAB has no responsibility or liability for any material on other Websites that may contain link to this Site.

7. GASAB permits you to create link to this Site, however, you may not display GASAB logo as a link icon or represent the      logo in any other form.

8. For your own protection, you should assume that everything you see or read on the Site is copyrighted by GASAB.     You assume all risks when you access and use the Site. Neither GASAB nor any entity who creates, produces or     delivers the Site (including the content) shall be liable to you or to any other entity for any direct, incidental,     consequential, indirect or punitive damages suffered by you as a result of your access to, or use of the Site or any     content provided or information displayed at the Site.

9. GASAB does not warrant that the Site is compatible with your computer equipment or that the Site is free of errors,     viruses or similar defects. GASAB shall not be liable for any loss or damage you may suffer as a result of access to or     use of this Site and by using this Site you agree to hold GASAB harmless in that regard.

10. Access to and use of password protected and / or secure areas of the Site is restricted to authorised Members only.       Unauthorised access to such areas is prohibited.

11. Any information and / or material transmitted by user to the Site by filling in an on-line form or survey form or email       (whether editorial or technical in nature) will be treated as non-confidential and non- proprietary except in those       cases where written commitment has been given by GASAB to this effect.