Legal Disclaimer and Privacy Policy
<P align=justify><STRONG>Legal Disclaimer</STRONG></P>
<P align=justify>The information contained and accessed on this site is provided by John V. Caruana indicated on the homepage as owner of the site for general guidance and is intended to offer the user general information of interest. The information provided is not intended to replace or serve as substitute for any audit, advisory, tax or other professional advice, consultation or service. You should consult with me as a professional in the respective audit, advisory, tax or other professional area. </P>
<P align=justify>Based on specific facts or circumstances, the application of laws and regulations may vary. Based on the fundamental universal condition of the electronic communication process, John V Caruana does not guarantee or warrant the site will be uninterrupted, without delay, error-free, omission-free, or free of viruses. Therefore, the information is provided "as is" without warranties of any kind, express or implied, including accuracy, timeliness and completeness. In no event shall John V Caruana, his related partners, managing directors, principals, agents or employees be liable for any direct, indirect, incidental, special, exemplary, punitive, consequential or other damages whatsoever (including but not limited to, liability for loss of use, data or profits), without regard to the form of any action, including but not limited to, contract, negligence or other tortious actions, arising out of or in connection with the site, any content on or accessed by use of the site, or any copying, display or other use hereof. </P>
<P align=justify>As content on the site is copyrighted, any unauthorized use of any materials on the site may violate copyright, trademark and other laws. Should a user download the materials on the site for personal or non-commercial use, the user must retain all copyright, trademark or other similar notices contained in the original materials or on any copies of the material. Materials on the site may not be modified, reproduced, publicly displayed, performed, distributed or used for any public or commercial purposes without the explicit written permission from the appropriate content or material provider (including third-party links). John V Caruana bears no risk, responsibility or liability in the event that a user does not obtain such explicit written permission as advised by John V. Caruana. </P>
<P align=justify>Third-party links are provided as a convenience to my users. John V. Caruana does not control and is not responsible for any of these sites or their content. John V Caruana is obligated to protect his reputation and trademarks and reserves the right to request removal of any link to his web site. <BR><BR><STRONG>Online Privacy Statement </STRONG></P>
<P align=justify>John V Caruana believes that the responsible use of personal information collected on his Web sites is critical to his business objectives and reputation. As part of his commitment to privacy, I have adopted this Online Privacy Statement. The extent and type of information I receive from you on my external Web sites depends on the information you provide to me through my contact mailboxes on my sites. </P>
<P align=justify>I only use your personally identifiable information to respond to your requests and to provide you with information about my services, unless I obtain your permission to use your personal information for other purposes. For example, if you send me an e-mail message requesting information about me, I will use your e-mail address and other information you supply to respond to your request. If I intend to use your personal information to inform you about other services, I will notify you and give you an opportunity to decline to receive such communications. If you send me a resume or <EM>curriculum vitae </EM&g
<P align=justify>The information contained and accessed on this site is provided by John V. Caruana indicated on the homepage as owner of the site for general guidance and is intended to offer the user general information of interest. The information provided is not intended to replace or serve as substitute for any audit, advisory, tax or other professional advice, consultation or service. You should consult with me as a professional in the respective audit, advisory, tax or other professional area. </P>
<P align=justify>Based on specific facts or circumstances, the application of laws and regulations may vary. Based on the fundamental universal condition of the electronic communication process, John V Caruana does not guarantee or warrant the site will be uninterrupted, without delay, error-free, omission-free, or free of viruses. Therefore, the information is provided "as is" without warranties of any kind, express or implied, including accuracy, timeliness and completeness. In no event shall John V Caruana, his related partners, managing directors, principals, agents or employees be liable for any direct, indirect, incidental, special, exemplary, punitive, consequential or other damages whatsoever (including but not limited to, liability for loss of use, data or profits), without regard to the form of any action, including but not limited to, contract, negligence or other tortious actions, arising out of or in connection with the site, any content on or accessed by use of the site, or any copying, display or other use hereof. </P>
<P align=justify>As content on the site is copyrighted, any unauthorized use of any materials on the site may violate copyright, trademark and other laws. Should a user download the materials on the site for personal or non-commercial use, the user must retain all copyright, trademark or other similar notices contained in the original materials or on any copies of the material. Materials on the site may not be modified, reproduced, publicly displayed, performed, distributed or used for any public or commercial purposes without the explicit written permission from the appropriate content or material provider (including third-party links). John V Caruana bears no risk, responsibility or liability in the event that a user does not obtain such explicit written permission as advised by John V. Caruana. </P>
<P align=justify>Third-party links are provided as a convenience to my users. John V. Caruana does not control and is not responsible for any of these sites or their content. John V Caruana is obligated to protect his reputation and trademarks and reserves the right to request removal of any link to his web site. <BR><BR><STRONG>Online Privacy Statement </STRONG></P>
<P align=justify>John V Caruana believes that the responsible use of personal information collected on his Web sites is critical to his business objectives and reputation. As part of his commitment to privacy, I have adopted this Online Privacy Statement. The extent and type of information I receive from you on my external Web sites depends on the information you provide to me through my contact mailboxes on my sites. </P>
<P align=justify>I only use your personally identifiable information to respond to your requests and to provide you with information about my services, unless I obtain your permission to use your personal information for other purposes. For example, if you send me an e-mail message requesting information about me, I will use your e-mail address and other information you supply to respond to your request. If I intend to use your personal information to inform you about other services, I will notify you and give you an opportunity to decline to receive such communications. If you send me a resume or <EM>curriculum vitae </EM&g