ASM Horwath is the trading name used by ASM (A) Limited, ASM (S) Limited and ASM (M) Limited. All three companies are authorised to carry on investment business in the Republic of Ireland and regulated for a range of investment business activities in the United Kingdom and registered to carry on audit work by the Institute of Chartered Accountants in Ireland.

ASM (A) Limited, ASM (S) Limited and ASM (M) Limited are independant members of ASM Horwath Limited and Horwath International. Offices and associated firms throughout the UK and worldwide.

ASM Horwath uses reasonable care to make sure that the information appearing on this Site is accurate and up-to-date. However, errors and omissions do occur and the user should not take the accuracy of the information for granted but should check directly with ASM Horwath.

The information contained within this website is for general information purposes and does not constitute professional advice. No action should be taken on the basis of the information included on this website alone. We accept no responsibility for loss which may arise from reliance on information contained on this site.

We may also make improvements and/or changes to the content of this information at any time without notice. All services, product and product price specifications contained within the website are subject to change without notice.

Links to Third Party Sites
ASM Horwath cannot and has not reviewed all pages of the sites linked to this Site and therefore cannot be liable for their content. Users link to other sites at their own risk and use such sites according to the terms and conditions of use of such sites. ASM Horwath provides links to you only as a convenience, and the inclusion of any link does not imply endorsement by ASM Horwath of the site.

Copyright
Material on this site is subject to ASM Horwath copyright protection rules unless otherwise indicated. The material may be downloaded to file or printer without requiring specific prior permission. Any other proposed use of the material is subject to the approval of ASM Horwath.

Trademarks
The trade marks and logos (the Trademarks) used and displayed on this Site are registered and unregistered trademarks of ASM Horwath and others. They may not be used in any advertising or other publicity materials in relation to the distribution of any information or materials obtained from this Site without the prior written consent of the Trademark owner. These prohibitions are without limitation to the legal rights of ASM Horwath.

Governing Law
Any dispute or claim concerning or arising from this website shall be determined in accordance with the law of Northern Ireland, and the courts of Northern Ireland shall have exclusive jurisdiction in determining such disputes or claims.