E MALAN & ASSOCIATES CC
E MALAN & ASSOCIATES (Partnership)
Use of this website is regulated by our disclaimer and terms and conditions of use.
Website Disclaimer
This web site is made available for public viewing for information purposes only on the basis that EMA exclude, to the extent lawfully permitted, all liability whatsoever for any loss or damage howsoever arising out of use of this web site or reliance upon the content of this web site.
Website Terms and Conditions of use
The content and design of the web site pages are subject to copyright owned by E Malan & Associates (Partnership) and E Malan & Associates CC (collectively hereinafter "EMA") or used under licence from third party copyright owners. You may print pages for your personal use but no part of this web site may be reproduced or transmitted for any other purpose.
From time to time this web site may feature content related to accounting, the law and financial-/legal developments. Such content is intended to provide general guidance only and should not be regarded as a substitute for taking financial-/legal advice in relation to your particular circumstances.
Content related to accounting, the law and legal developments featured on this Web site is based upon the laws of South Africa, unless otherwise stated.
Your use of this web site and any dispute arising out of the web site is subject to the laws of South Africa. Any dispute arising out of the use or publication of this web site is subject to the exclusive jurisdiction of the courts of South Africa.
All communications regarding this web site should be addressed to:
Mrs Maria Atouguia
P O Box 523, Florida Hills, 1716.
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E - MAIL DISCLAIMER
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Any electronic mail you receive from an employee or representative of E Malan & Associates CC ("EMA"), including any attachments thereto ("the e-mail"), is subject to the EMA e-mail disclaimer ("disclaimer") as set out hereinafter.
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The e-mail may contain information which is confidential, private or privileged in nature and subject to professional privilege. If you are not the stated addressee (or such person's authorised representative) you must -
2.1 notify the sender of this fact immediately by return e-mail, fax or telephone and delete the e-mail from your system;
2.2 refrain from printing, copying, forwarding or otherwise disclosing any information contained in the e-mail or any part thereof; and
2.3 refrain from reading, storing, using, selling or incorporating any information contained in the e-mail into any database or mailing list for whatever reason, including for purposes of spamming or marketing.
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Failure to comply with 2 above may amount to the unlawful interception of a communication, the infringement of copyright and/or the infringement of the right to privacy, thus exposing you to both criminal and civil liability.
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Neither EMA, the sender of the e-mail, or any other EMA representative shall be liable for any loss, damage or expense of whatever nature (including without limitation that caused by the corruption or loss of data, damage to software programmes and interruption of business operations) resulting directly or indirectly from the transmission of the e-mail (including without limitation any malicious software code or viruses transmitted together with the e-mail, or any corruption to or loss of data contained in the e-mail).
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The views and opinions expressed in the e-mail do not necessarily reflect the views and opinions of EMA. In particular, no EMA representative or employee may send -
5.1 unsolicited commercial messages ("spam");
5.2 messages that infringe any third party's copyright, trademarks or other rights and interests ("infringing content") and messages containing content that is offensive, derogatory, racist, defamatory or otherwise unlawful ("offensive content").
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If the e-mail constitutes spam, contains infringing content or offensive content, or was otherwise sent for purposes unrelated to the official business of EMA, EMA shall not be liable for any loss, damage or expense of whatever nature resulting therefrom.
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EMA reserves the right to read, monitor, access, block, delete, copy or otherwise intercept any e-mail sent in reply to the e-mail.
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Where the time or date on which the e-mail was transmitted is in issue, unless the content thereof expressly provides otherwise, EMA will be deemed to have -
8.1 sent the e-mail once reflected in our log files as "sent" on our mail servers; and
8.2 received an e-mail once reflected in our log files as "received" on our mail servers.
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Our corporate information and the names of our members are as follows 9.1 E Malan & Associates CC Registration Number 1987/00582/23;
9.2 E Malan -AT (SA);
M.L. Jansen Van Vuuren -MIAC (Dip) CFA(SA);
M.L. Atouguia -MSAIM (Dip) MIAC CFA (SA);
T.A. Jacobs -(B Comm-Financial Management) MIAC.
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The disclaimer is governed by the laws of the Republic of South Africa and shall be deemed to supersede any terms contained in any e-mail received by EMA, insofar as these conflict with this disclaimer.
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E-MAIL CONFIDENTIALITY WARNING
This e-mail and any accompanying attachments may contain confidential and proprietary information. This information is private and protected by law and, accordingly, if you are not the intended recipient, you are requested to delete this entire communication immediately and are notified that any disclosure, copying or distribution of or taking any action based on this information is prohibited. E-mails cannot be guaranteed to be secure or free of errors or viruses. The sender does not accept any liability or responsibility for any interception, corruption, destruction, loss, late arrival or incompleteness of or tampering or interference with any of the information contained in this email or for its incorrect delivery or non-delivery for whatsoever reason or for its effect on any electronic device of the recipient. If verification of this email or any attachment is required, please request a hard-copy version.
