DISCLAIMER:


IAPA is a global association of separately owned and managed accountancy firms. IAPA does not provide client services and it does note accept responsibility or liability for the acts or omissions of its members. Likewise, the members of IAPA are separate and independent legal entities, and as such each has no responsibility or liability for the acts or omissions of other members.

While IAPA may include within its membership groupings of firms that together may form “networks” as defined by the IFAC Code of Ethics (Section 290) and the European Union Statutory Audit (revised by the 8th Company Law) directive, IAPA is not a “network” in its own right, and thus it is exempt from regulations applicable to “networks”.