Information on the website

The utmost care is taken in compiling the information on this website. RSM takes care to keep the information up to date. The contents of the website are reviewed by RSM at regular intervals. Despite this, no rights may be derived from the information posted. RSM does not guarantee the accuracy nor completeness of the published information at any given moment in time. If in doubt, please contact RSM.

Use of website/damage

RSM is neither responsible nor liable for any damage or loss arising from the use of information and damages caused by viruses that may be transmitted through its website.

External links

The website also contains a number of external links. These links are provided as a service to visitors to the website. RSM cannot be held responsible or liable for the content of the pages of third parties, the protection of privacy of these websites, the services that may be offered on them, nor for the damage or loss caused by clicking on or embedding the external links.

Terms of use

Users of the RSM domain should apply the same principles of fair-use to the works in this electronic archive that they would to a published, printed archive. This means that these works (for example texts, illustrations, graphs, and pictures) may be viewed online or downloaded for personal use, or that the URL of a document (from this server) may be included in another electronic document. The work itself may not be published commercially (in print or electronic form), edited, or otherwise altered without the prior permission of RSM. As with printed materials, care should be taken when excerpting or referencing work to ensure that the views, opinions and arguments thus excerpted or referred to accurately reflect those contained on the website.


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The contents of all of RSM’s web pages and its logo are protected by copyright, trademarks and trade names. These belong to RSM, except for embedded content hosted by third parties. No copyrighted part of these WWW pages may be printed for personal usage, stored in an automated data file or made public in any form whatsoever, either electronically, by photocopying, writing, recording or in any other way without the prior written permission of RSM, except as legally permitted for personal use.