UHY Haines Norton, Sydney, a Sydney based partnership ("the Firm"), carries on business separately and independently from other UHY Haines Norton member firms around Australia & New Zealand and from UHY member firms worldwide.

UHY Haines Norton is a member of Urbach Hacker Young International Limited, a UK company, and forms part of the international UHY network of legally independent accounting and consulting firms. UHY is the brand name for the UHY international network.

The services described herein are provided by the firm and not by any other independent UHY Haines Norton member firm, UHY, or any other member firm of UHY. Neither any other independent UHY Haines Norton member, UHY nor any member of UHY, has any liability for service provided by other members.