The web site is now storing only essential cookies on your computer. If you don't allow cookies, you may not be able to use certain features of the web site including but not limited to: log in, buy products, see personalized content, switch between site cultures. It is recommended that you allow all cookies.

Disclaimer and Terms of Use

Disclaimer and Terms of Use


  • This document includes a Limitation of Liability clause.
  • You are urged to read this document carefully.
  1. By using this website (website) or using our services you agree to all of the terms, conditions and disclaimers contained in this document and elsewhere on the website, including our privacy policy (terms). The terms are subject to change at any time, without notice. It is your responsibility to make yourself familiar with the terms and to keep up to date with any changes by frequently checking the terms.

  2. This website is managed by Moore South Africa (MSA). MSA comprises a network of member firms, companies and practitioners that provide accounting, audit, tax, advisory and related services throughout South Africa (member firms). This website is managed by MSA on behalf of member firms. A list of member firms can be requested by using the contact details below.

  3. The member firms are part of an international network of firms offering similar services. Moore Global Network Limited, MSA and each of the member firms are separate and distinct legal entities, with no authority to bind or otherwise obligate one another.

  4. MSA does not guarantee that the information on this website is free of errors or omissions. The information provided on this website is for general information purposes only and does not constitute advice of any nature. It is not a substitute for formal advice and should not be relied upon as such.

  5. Any third-party links are provided solely as a convenience to users. MSA is not responsible for any third-party websites or their content.

  6. MSA does not guarantee that this website will be free of viruses or other malware, nor does it guarantee that this website will operate optimally at all times.

  7. MSA reserves the right to collect your IP address and location information while you use the website. This information may be used to analyse and improve the use of the website and may be shared with member firms.

  8. MSA will collect personal information that is voluntarily provided to it, including when you complete any form on the website or subscribe for any service; and when you provide any job application, CV and related information. This information may be shared with member firms.

  9. LIMITATION OF LIABILITY: Under no circumstances will MSA and/or the member firms (including their owners, directors, partners, employees, agents, contractors, affiliates, successors-in-title and assigns) be liable for any loss or damage of any nature (including direct, indirect and consequential damages) arising from or in connection (directly or indirectly) with the use of this website. This limitation of liability will apply at all times and under all circumstances, including where MSA or any member firms have been advised of the possibility of loss or damage.

  10. All content on this website (unless stated otherwise) is owned exclusively by MSA. No content on this website may be reproduced, modified, distributed or used for any public or commercial purposes without the written consent of MSA. You are prohibited from using this website and any information on the website for any purpose that is unlawful or otherwise prohibited.

  11. We reserve the right to use “cookies” on our website. Cookies are programs that we transfer to your computer’s hard drive to improve interactivity and enhance your visits to our website.

  12. The terms are governed by and will be construed in accordance with the laws of South Africa. You submit to the non-exclusive jurisdiction South African courts should any dispute arise out of or in connection with the terms.

  13. Failure by us to enforce the terms will not be construed as a waiver of our rights and such failure will not in any way effect the validity of the terms, nor prejudice our rights to take any action.

  14. The terms constitute the entire agreement between the parties in respect of the subject matter concerned.

  15. Should you have any queries related to the terms, please contact Marline Johnson at

  16. EMAIL DISCLAIMER: All emails sent or received by MSA (including attachments) are private, confidential and intended for the named recipient only. They may contain proprietary information. If you have received an email in error:

  • Immediately notify the sender using the contact details in the email;

  • Delete the email and any attachments after notifying the sender;

  • Do not forward, copy, print, save or transmit the email or its contents;

  • Do not use or rely on the email or its contents.

Any unauthorised use of, copying or transmission of an email and its contents is strictly prohibited and unlawful.
Although we take reasonable precautions, we do not guarantee that our emails or attachments are free of malicious software. We are not liable for any harm, loss or damage related to our emails, including (but not limited to):

  • malicious software or viruses;

  • changes made to the email;

  • corruption of any data;

  • non-delivery or incorrect delivery of any email.

We reserve the right to intercept, monitor, review and disclose all emails sent to our users.