Terms & Condition

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The contents of this website, as they refer to Water and Shark, are for general information purposes only and do not constitute advice. Water and Shark believes the contents to be true and accurate as at the date of writing but can give no assurances or warranty regarding the accuracy, currency, or applicability of any of the contents in relation to specific situations and particular circumstances.
This website is not intended to be a source for advice on legal, accounting or tax issues or otherwise and as such, the contents should not be relied upon by users of the website. Users should not act upon this information without seeking appropriate professional advice This website is not guaranteed to be free from any so-called computer viruses and it is strongly recommended that users check for such viruses before downloading any information from it to their computer equipment.
Water and Shark may make changes to the material on the website at any time without notice. The material on the website may be out of date, and Water and Shark makes no commitment to update such material.
The material on the website is provided “as is”, without any conditions, warranties or other terms of any kind. Accordingly, to the maximum extent permitted by law, Water and Shark provides users with the website on the basis that Water and Shark excludes all representations, warranties, conditions and other terms (including, without limitation, the conditions implied by law of satisfactory quality, fitness for purpose and the use of reasonable care and skill) which, but for this legal notice, might have effect in relation to the website.
In addition, none of the content of this website will form any part of any contract between Water and Shark and the user or constitutes an offer by Water and Shark. Water and Shark, any other party (whether or not involved in creating, producing, maintaining or delivering the website), and its officers, directors, partners, employees, shareholders or agents, exclude all liability and responsibility for any amount or kind of loss or damage that may result to a user or a third party (including without limitation, any direct, indirect, punitive or consequential loss or damages, or any loss of income, profits, goodwill, data, contracts, use of money, or loss or damages arising from or connected in any way to business interruption, and whether in tort (including without limitation negligence), contract or otherwise) in connection with the website in any way or in connection with the use, inability to use or the results of use of the website, any websites linked to the website or the material on such websites, including but not limited to loss or damage due to viruses that may infect the user’s computer equipment, software, data or other property on account of the user’s access to, use of, or browsing the website or their downloading of any material from the website or any websites linked to the website.
If a user’s use of material on the website results in the need for servicing, repair or correction of equipment, software or data, the user assumes all costs thereof.

Privacy Policy

Water and Shark is a worldwide association of independent accounting firms.
Water and Shark does not and cannot offer any legal, accounting, tax, audit or other professional services or advice. Those services or advice may be offered by individual independent member firms of Water and Shark in their local jurisdictions. Each member of Water and Shark is a separate, distinct and independent entity. The relationship between Water and Shark and its independent members is not and shall not be construed as partners, associated companies, principal and agent, joint venture, or employer and employee. No member firm of Water and Shark is entitled to bind Water and Shark in any way.