We have endeavored to offer current information while preparing this site. In spite of our best efforts, errors can occur and since relevant laws and regulations change very often, the information on this site may be neither current nor accurate.

With respect to information available from this web page, neither KJCO nor any of its employees make any warranty, express or implied, including the warranty of merchantability and fitness for a particular purpose, or assume any liability or responsibility for the accuracy, completeness, or usefulness of such information.

Nothing on this site constitutes professional advice, nor does any information on this site constitute a comprehensive or complete statement of the issues discussed.

Users of this site shall not take or omit to take any actions by placing reliance upon the information contained on this site. All users should obtain specific professional advice on all matters. KJCO will not be responsible or liable for any loss, whatsoever, that may arise resulting from reliance on any information contained on this site or in respect of any information on any other sites to which this site may be linked.

KJCO does not guarantee or warrant the Site will be uninterrupted, without delay, error-free, omission-free, or free of viruses. Therefore, the information is provided "as is" without warranties of any kind, express or implied, including accuracy, timeliness and completeness.

This site contains links to other Web sites. KJCO is not responsible for the privacy practices or the content of such Web sites. The inclusion of hyperlinks to such sites does not imply any endorsement of the material on such websites or any association with their operators.

This site and all the information and all graphic representations or images are the property of KJCO. Reproduction, redistribution and transmission of any information contained in the website is strictly prohibited.

KJCO reserves the right to add, modify, update and delete the contents of any of the pages published at the site.

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