Nexia Disclaimer

LWK is a member firm of the Nexia International network.
Nexia International is a leading worldwide network of independent
accounting and consulting firms, providing a comprehensive portfolio of audit,
accountancy, tax and advisory services.

Nexia International also refers to the trading name of Nexia International
Limited, a company registered in the Isle of Man, which operates the Nexia
International network. Company registration number: 53513C. Registered
office: 1st floor, Sixty Circular Road, Douglas, Isle of Man, IM1 1SA.

Nexia International Limited does not deliver services in its own name or
otherwise. Nexia International Limited and the member firms of the Nexia
International network (including those members which trade under a name
which includes the word NEXIA) are not part of a worldwide partnership. Nexia
International Limited does not accept any responsibility for the
commission of any act, or omission to act by, or the liabilities of, any of its
members. Each member firm within the Nexia International network is a
separate legal entity.

Nexia International Limited does not accept liability for any loss arising from
any action taken, or omission, on the basis of the content on this website or
any documentation and external links provided.

The trade marks NEXIA INTERNATIONAL, NEXIA and the NEXIA logo are
owned by Nexia International Limited and used under licence.

References to Nexia or Nexia International are to Nexia International Limited
or to the Nexia International network of firms, as the context may dictate.