The C2M group and subsidiaries (including but not limited to C2M Chartered Accountants Inc, C2M Management Services (Pty) Ltd, C2M Asset Finance (Pty) Ltd, C2M Estate Administrators (Pty) Ltd, C2M Financial Services (Pty) Ltd, C2M Trust Management Services (Pty) Ltd, Payroll Worx (Pty) Ltd and B-Verified (Pty) Ltd), hereafter referred to as C2M, hereby authorizes you to view, copy, print, and distribute any documentation, emails or information supplied on the official C2M website subject to the following conditions:

  1. The document is used for informational purposes only.
  2. The document is used for non-commercial purposes.
  3. Any copy of this document or portion thereof must include this copyright notice in its entirety.

Note that any program, publication, design, product, process, software, technology, information, know-how, or idea described in this document may be the subject of other rights, including other intellectual property rights, which are owned by the C2M group. This document is intended to provide general information on a particular subject or subjects and is not an exhaustive treatment of such subject(s). Accordingly, the information in this document is not intended to constitute accounting, tax, legal, investment, consulting or other professional advice or services. Before making any decision or taking any action that might affect your personal finances or business, you should consult a qualified professional adviser.

This document and the information contained herein is provided “as is,” and C2M makes no express or implied representations or warranties regarding this document or the information. Without limiting the foregoing, C2M does not warrant that the document or information will be error-free or will meet any particular criteria of performance or quality. C2M expressly disclaims all implied warranties, including, without limitation, warranties of merchantability, title, fitness for a particular purpose, noninfringement, compatibility, security, and accuracy. Your use of this document and information is at your own risk.

Certain links in the C2M WebServer lead to resources maintained by third parties over whom C2M has no control. C2M makes no representations or warranties as to the accuracy of, or any other aspect relating to, those resources.