Disclaimer – IASeminars Publication

All rights reserved. No part of any IASeminars publication may be translated, reprinted or reproduced or utilised in any form (either in whole or in part) or by any electronic, mechanical or other means now known or hereafter invented (including photocopying and recording) or in any information storage and retrieval system without prior permission in writing from IASeminars Ltd.

IASeminars does not accept responsibility for loss caused to any person who acts (or refrains from acting) in reliance on the material in this publication, whether such loss is caused by negligence or otherwise.