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Topics: Copyright, All rights reserved / Pages: 3 (515 words) / Published: Apr 28th, 2014
Chartered Accountants’ Everyday Tools

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This document has been supplied to the Institute of Chartered Accountants in Australia as a free sample by Thomson Reuters and is extracted from its Model Contracts and Letters Kit, which is in CD format. The content features two updates per year with the document supplied here being from the current update. Institute members are entitled to a 40% discount on this kit. To take advantage of this offer visit www.thomsonreuters.com.au/icaa DISCLAIMER
The information in this document is provided for general guidance only and on the understanding that it does not represent, and is not intended to be, advice. Whilst care has been taken in its preparation, it should not be used as a substitute for consultation with professional accounting, tax, legal or other advisors. Before making any decision or taking any action, you should consult with an appropriate specialist or professional. No warranty is given to the correctness of the information contained in this document, or its suitability for use by you. To the fullest extent permitted by law, no liability is accepted by the Institute of Chartered Accountants in Australia or Thomson Reuters for any statement or opinion, or for an error or omission or for any loss or damage suffered as a result of reliance on or use by any person of any material in the document.

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This publication is copyright. You are free to copy, amend, adapt, publish, communicate and use it in any manner you may choose. If you choose to use it without amendment or adaptation, the ownership of copyright by The Institute of Chartered Accountants in

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