Terms & Conditions

Access and Use

Access and use of the website, owned and operated by Kuan Yap & Associates Limited trading under the name of Kuan Yap & Associates, whether or not it is intended, is conditional on your acceptance and compliance with the terms, conditions, notices and disclaimers contained in this document and elsewhere on the website, hereafter Terms. Use of, and access to, any part of the website or any paid or unpaid services constitutes your full understanding and agreement with these Terms. With the use of the website and its contents you agree that to do so at your own risk. We reserve the right to amend the Terms without notice at any time.

General Disclaimer

The information contained in this website is not intended to constitute professional accounting and taxation advice. Users should not act upon any information received without seeking his/her own professional accounting, taxation and legal advice.

Although we strive to provide the client the best possible information and services no warranty can be given as to the accuracy of information contained or connected to this site. To the extent permitted by law, Kuan Yap & Associates Limited and affiliates are not liable for any claim, loss, damage, cost or expense sustained or incurred by any person directly or indirectly arising as a result of reliance on an opinion, advice, recommendation, representation of the information expressly or impliedly contained in this web site (or any web site accessed through this web site) notwithstanding any error or omission including negligence.

Content not Accounting and Taxation advice

The Content on the website can only be seen as a summary of the subject matter covered, without an assumption of a duty of care by Kuan Yap & Associates Limited or its contributors. It should not be relied on as accounting and taxation advice or a substitute for professional advice.

Copyright in the Content on the Website

In accordance with New Zealand legislation all information, text, material, graphics, software, advertisements and other material on the website, hereafter called Content is owned by either Kuan Yap & Associates Limited, its suppliers or licensors unless expressly indicated otherwise on the website.

It is not allowed to modify, copy, reproduce, communicate to the public, republish, frame, upload to a third party, post, transmit or distribute the Content in any way unless the owner has given prior authorisation on the website or in writing by either Kuan Yap & Associates Limited or the owner of the copyright. All rights not expressly granted in the Terms are reserved.

Copyright in other materials

Kuan Yap & Associates Limited makes no warranties or representations that material on other websites to which the Content is linked does not infringe the intellectual property rights of any person anywhere in the world. Kuan Yap & Associates Limited is not, and must not be taken to be, authorising infringement of any intellectual property rights contained in material on other websites by linking that material.


The website contains hyperlinks and other pointers to internet websites operated by third parties. Kuan Yap & Associates Limited is not responsible for the contents of any linked website or any hypertext reference link contained in a linked website. You link to any such website entirely at your own risk and Kuan Yap & Associates Limited makes no warranties or representations regarding the quality, accuracy, merchantability or fitness for purpose of any material on other websites.

Advertising and third party offers

The website contains third party advertisements (including banner ads) which contain embedded hypertext reference links or which include referral buttons to websites operated by third parties or their licensees or contractors. This advertising can not be construed as recommendations or endorsements by Active Business Limited or its directors or employees.

Some goods or services can be purchased from third party suppliers or carriers. Although promoted on the website Kuan Yap & Associates Limited does not offer the goods or services itself. In these instances, Kuan Yap & Associates Limited does not accept any responsibility whatsoever for the acts or omissions of any such third party, and does not warrant the accuracy, completeness, or fitness for purpose of any such goods or services or that such goods or services comply with all applicable product safety and consumer product information standards. Any purchase of goods or services you may make from any such third party will be a separate contract with that third party supplier for those goods or services.

Exclusion of Rights

With the use of the website or its contents you acknowledge that Kuan Yap & Associates Limited is not liable for: (a) any delays, inaccuracies, failures, errors, omissions, interruptions, deletions, defects, computer viruses or communication line failures; or (b) the theft, destruction, damage or unauthorised access to your computer system or network.

Under no circumstances (including but not limited to any act or omission on the part of Kuan Yap & Associates Limited) will Kuan Yap & Associates Limited be liable for any loss or damages (including, without limitation, indirect, incidental, special or consequential or punitive damages and damages for loss of profits) whatsoever which result from any use or access of, or any inability to use or access, the Website or any Content. You expressly acknowledge and agree that Kuan Yap & Associates Limited does not exert control over users of the Website and is not liable either for their opinions or their behaviour including any information or advice and any defamatory statements, or offensive or illegal conduct.


To the fullest extent permitted by law, Kuan Yap & Associates Limited’s liability for breach of any implied warranty or condition which cannot be excluded is limited at the option of Kuan Yap & Associates Limited to the following:

(a) in the case of services supplied or offered by Kuan Yap & Associates Limited and at its sole discretion:

(i) the supply of the services again; or

(ii) the payment of reasonable cost of having similar services supplied again; and

(b) in the case of goods supplied or offered by Kuan Yap & Associates Limited and at its sole discretion:

(i) the replacement of the goods or the supply of equivalent goods;

(ii) the repair of such goods;

(iii) the payment of reasonable cost of replacing the goods or acquiring equivalent goods; or

(iv) the payment of reasonable cost of having the goods repaired.


You agree to indemnify Kuan Yap & Associates Limited (its respective parents and affiliates and their respective employees and officers) against any loss or damage suffered, or costs incurred, by them in connection with your use of the Website or any breach by you of the Terms or any other legal obligation.

Governing Law

This agreement will be governed by and construed according to the laws of New Zealand without giving effect to any principles of conflicts of law. You agree to submit to the jurisdiction of the courts and tribunals of New Zealand.


If any provision of this agreement is held invalid, unenforceable or illegal for any reason, this agreement will remain otherwise in full force apart from that provision which will be deemed deleted.