1. Introduction and Purpose

A & C Christofi Ltd (“ACC CY,” “we,” “us,” or “our”) provides this Legal Disclaimer to clarify the nature of our digital services and content. This Disclaimer, together with our Terms & Conditions and Privacy Policy, governs your use of our website (www.acccyp.com), mobile applications, client portals, and all related digital platforms. By accessing or using our digital services, you acknowledge and agree to the terms outlined in this Disclaimer.

2. Professional Services Framework

2.1. Nature of Digital Content

All content available through our digital platforms—including but not limited to articles, blog posts, tax updates, financial analysis, regulatory summaries, educational materials, and professional insights—is provided for general informational purposes only and without warranty of any kind. This content does not constitute professional accounting, auditing, tax, legal, or financial advice. Users should not rely on this content as a substitute for obtaining professional advice under a formal engagement.

2.2. No Professional Engagement

Accessing our website, downloading our applications, using our digital tools, or contacting us through online forms does not create a client-advisor relationship. A formal professional relationship with ACC CY is established exclusively through:

• Execution of a signed engagement letter
• Completion of our client acceptance procedures
• Compliance with anti-money laundering and know-your-client requirements
• Mutual agreement on the scope of services and terms of engagement

2.3. Forward-Looking Statements

Some content on our digital platforms—including tax alerts, regulatory updates, financial projections, and economic commentary—may contain forward-looking statements based on current legislation, market conditions, and publicly available information. Forward-looking statements are inherently uncertain and subject to change at any time due to external factors beyond our control. We make no representations or warranties regarding the future accuracy, completeness, or reliability of such statements, and users should not rely on them for decision-making without obtaining tailored professional advice.

2.4. No Audit, Assurance, or Compliance Opinion

Nothing on our digital platforms constitutes an audit opinion, assurance report, agreed-upon procedures report, valuation, tax opinion, or any form of certified professional conclusion within the meaning of applicable professional standards, including International Standards on Auditing (ISAs). Such opinions are issued exclusively through formal engagement channels and signed reporting procedures.

2.5. No Offer or Solicitation

Nothing on our digital platforms constitutes an offer, solicitation, recommendation, or endorsement to buy or sell securities, financial products, investments, or services. Any investment-related content is strictly for informational purposes.

3. Content Limitations and Responsibilities

3.1. Regulatory and Jurisdictional Considerations

• Financial, tax, and accounting regulations change frequently and vary by jurisdiction
• Digital content may not reflect the most current legal, regulatory, or professional developments
• Information provided is general in nature and may not address specific individual or business circumstances
• Users are responsible for verifying the applicability and currentness of information to their specific situation

3.2. Professional Consultation Requirement

Before making any financial, tax, or business decision(s) based on information obtained from our digital platforms, users must:

• Consult with qualified professional advisors
• Consider their specific circumstances and objectives
• Verify the currentness and applicability of information
• Understand the limitations of general educational content

3.3. AI-Generated or Automated Content

Some explanatory content, summaries, or tool outputs made available through our digital platforms may be generated or assisted by automated systems or artificial-intelligence technologies. While reviewed for accuracy, such content may contain errors, simplifications, or omissions. Users must verify all information and seek professional advice before acting on it.

4. Digital Tools and Calculators

4.1. Educational Purpose

Our interactive tools, calculators, estimators, and analysis features:

• Provide approximate results based on user-inputted data and predefined assumptions
• Serve educational and preliminary planning purposes only
• Should not be relied upon as definitive professional advice
• Cannot comprehensively address all relevant factors and circumstances

4.2. Limitations and Assumptions

Users should understand that:

• Results are based on mathematical formulas and general assumptions
• Tools do not consider all potential variables or individual circumstances
• Output represents estimates that may differ from actual outcomes
• Professional verification and customization are essential for decision-making

4.3. No Guarantee of Results

Outputs generated by our tools, calculators, estimators, articles, or models do not guarantee any specific tax, financial, legal, accounting, or business outcome. Actual outcomes may vary due to legislative changes, administrative interpretations, market conditions, or individual circumstances. ACC CY is not responsible for discrepancies between estimated outcomes and actual results.

5. Warranties and Liability Provisions

5.1. Express Disclaimer of Warranties

To the fullest extent permitted by applicable law, all digital content, services, tools, and platforms are provided on an “as is” and “as available” basis and without warranties of any kind, either express or implied, including but not limited to:

• Warranties of merchantability or fitness for a particular purpose
• Warranties of non-infringement or title
• Warranties of accuracy, completeness, or timeliness
• Warranties of uninterrupted access or error-free operation
• Warranties that the content will meet user requirements or expectations

5.2. Limitation of Liability

To the fullest extent permitted by applicable law, ACC CY, including its affiliates, directors, officers, employees, agents, and licensors, shall not be liable for:

• Any indirect, incidental, special, consequential, or punitive damages
• Loss of profits, revenue, data, goodwill, or other intangible losses
• Damages relating to reliance on digital content or tools
• Damages resulting from the inability to access or use our services
• Damages arising from any content obtained through our platforms
• Damages related to unauthorized access to or alteration of user transmissions

This limitation applies regardless of the theory of liability and even if ACC CY has been advised of the possibility of such damages.

ACC CY does not warrant that our digital platforms, servers, emails, downloadable files, or integrated services are free of viruses, malware, or harmful components. Users are responsible for implementing appropriate anti-virus protections and cybersecurity safeguards.

5.3. Electronic Communications Disclaimer

Electronic communications, including emails, online submissions, contact forms, and document uploads, may be subject to interception, loss, corruption, delay, or unauthorized access. ACC CY accepts no liability for any damages arising from the transmission or receipt of electronic communications. Transmission of information to us does not create a professional or advisory relationship.

6. External Content and Third-Party Resources

6.1. Linked Resources

Our platforms may contain links to external websites, resources, or services not operated by ACC CY. We:

• Provide these links for user convenience and informational purposes only
• Do not endorse, approve, or assume responsibility for third-party content
• Have no control over the accuracy, completeness, or timeliness of external content
• Are not responsible for the privacy practices or security of external sites

6.2. User Responsibility

Users accessing external links should:

• Review the terms and policies of third-party sites
• Exercise caution and judgment when using external resources
• Understand that external content may be governed by different jurisdictions
• Recognize that we cannot guarantee the quality or accuracy of external information

6.3. External Data Feeds and Third-Party APIs

Certain tools, calculators, or content may rely on third-party data sources, including tax authorities, financial markets, exchange rate providers, application programming interfaces/APIs. ACC CY does not guarantee the accuracy, availability, or timeliness of third-party data and is not responsible for errors, omissions, interruptions, or discrepancies arising from external data feeds.

7. Intellectual Property Rights

7.1. Ownership and Protection

All content, features, and functionality available on our digital platforms, including but not limited to:

• Text, graphics, logos, icons, images, and audio clips
• Software, code, algorithms, and digital tools
• Compilations, collective works, and derivative creations
• Trademarks, service marks, and trade dress

are the exclusive property of ACC CY or our licensors and are protected by international copyright, trademark, patent, trade secret, and other intellectual property laws.

7.2. Usage Restrictions

No portion of our digital platforms may be:

• Copied, reproduced, republished, uploaded, or distributed without prior written permission
• Used for commercial purposes without express authorization
• Reverse-engineered, decompiled, or disassembled
• Used to create derivative works or competitive products
• Used in any manner that infringes upon our intellectual property rights

8. Legal and Professional Framework

8.1. Governing Law and Jurisdiction

To the fullest extent permitted by applicable law, this Disclaimer and all matters arising out of use of our digital platforms shall be governed by and construed in accordance with the laws of the Republic of Cyprus, without regard to its conflict of law provisions. Any legal action or proceeding relating to your access to or use of our digital platforms shall be instituted in the competent courts of Limassol, Cyprus.

8.2. Professional Standards Preservation

Nothing in this Disclaimer shall limit or exclude our obligations under:

• The Institute of Certified Public Accountants of Cyprus (ICPAC) regulations and ethical standards
• The International Federation of Accountants (IFAC) Code of Ethics
• Applicable International Standards on Auditing (ISAs) and quality control standards, where relevant
• Statutory obligations and regulatory requirements governing the provision of professional practice

8.3. Severability

If any provision of this Disclaimer is held by a court of competent jurisdiction to be invalid, illegal, or unenforceable, such provision shall be deemed modified to the minimum extent necessary to make it valid and enforceable, and the remaining provisions shall continue in full force and effect to the maximum extent permitted by law.

9. Policy Administration and Contact

9.1. Updates and Revisions

We reserve the right to modify this Disclaimer at any time. Changes will be:

• Posted on our digital platforms with updated effective dates
• Communicated to registered users where appropriate
• Applied to all uses of our services following the effective date

9.2. Contact Information

For questions, concerns, or requests regarding this Disclaimer:

Legal Department
A & C Christofi Ltd
Email: legal@acccyp.com
Telephone: +357 25 000000
Address: 37 Nicou and Despinas Pattichi Avenue, Evi Court, 3rd Floor, Offices 302–303, Limassol, CY-3071, Cyprus

Response Commitment: We strive to acknowledge all legal inquiries within 3 business days and provide substantive responses within 14 business days.

This Legal Disclaimer was formally adopted on October 11, 2024, and becomes effective December 1, 2025. It represents the comprehensive legal disclaimer framework for A & C Christofi Ltd and replaces all previous disclaimer documents and communications. Replace +357 25 000000 with your official business telephone number before publication and implementation.