Legal Notice

Disclaimer

Last Updated: February 16, 2026

PLEASE READ THIS DISCLAIMER CAREFULLY BEFORE USING THIS WEBSITE.

Welcome to www.jracct.com.hk (“this Site”). We maintain this Site to provide general information to our clients and other visitors. All use of this Site is subject to the following terms and conditions. We reserve the right to modify these terms and conditions at any time upon posting a revised version hereof. By accessing and browsing this Site, you agree to be bound by these terms and conditions, as revised from time to time.

Copyright Notice

This Site, including all text, images, software and other content contained herein, and the compilation and arrangement thereof, is owned exclusively by us and/or our suppliers and is protected by copyright, trademark and other laws. All rights reserved. All trademarks appearing on this Site are the property of their respective owners. You may not use any such trademarks for any purpose whatsoever without the express prior written permission of the owner.

Use of Site & Restrictions

You may view and print material displayed on this Site subject to the following conditions: (a) the materials may be used solely for your own, personal information and not for commercial use; and (b) you must retain all copyright, trademark and other proprietary notices affixed to or contained in the original materials on any copies thereof. You may not reproduce, frame, distribute, transmit, modify, alter, reverse engineer or prepare derivative works from this Site or any portion hereof. Use of spiders, robots and similar data gathering and extraction tools is expressly prohibited. Nothing contained herein shall be construed as conferring by implication, estoppel or otherwise any license or right under any copyright, patent, trademark or other proprietary interest of ours, our suppliers or any third party. Any rights not expressly granted herein are reserved.

No Rendering of Advice

The information contained in or made available through this Site is provided for informational purposes only and should not be construed as rendering financial, tax, accounting, auditing, legal, consulting, investment or other professional advice of any kind. Your use of this Site does not give rise to a client, advisory, fiduciary or professional services relationship. You should consult with a professional advisor familiar with your particular situation before making any decision.

Accuracy of Information

While we use reasonable efforts to furnish accurate and up-to-date information, we do not warrant that any information contained in or made available through this Site is accurate, complete, reliable, current or error-free. We assume no liability or responsibility for any errors or omissions in the content of this Site or such other materials or communications.

Disclaimer of Warranties and Limitations of Liability

This site is provided on an “as is” and “as available” basis. Use of this site is at your sole risk. To the full extent permissible by applicable law, we and our suppliers disclaim all warranties, whether express or implied, including, but not limited to, implied warranties of merchantability, fitness for a particular purpose, title and noninfringement. Without limiting the foregoing, we make no representations or warranties of any kind as to the operation or availability of this site or the information, content, materials, products or services included on or made available through this site. We do not warrant that this site will be uninterrupted or secure, or that the site is free of viruses or other harmful components. Neither we nor our suppliers shall be liable for any damages of any kind arising from or in connection with the use of this site, including, but not limited to, direct, indirect, incidental, special, punitive and consequential damages (including, without limitation, loss of profits, goodwill, data or use), even if such parties have been advised of the possibility of such damages.

Links to Third Party Websites

For your convenience, this Site may provide hyperlinks to websites and servers maintained by third parties. We do not control, evaluate, endorse or guarantee content found in such sites. We do not assume any responsibility or liability for the actions, products, services and content of these sites or the parties that operate them. Your use of such sites is entirely at your own risk.

Applicable Laws

This Site is maintained from within Hong Kong. We make no representation that this Site or any content on or accessed through this Site is appropriate or available for use in other jurisdictions. You are responsible for compliance with all local laws and regulations, as applicable. Use of this Site and any dispute arising therefrom shall be governed by the laws of Hong Kong, without regard to principles of conflict of laws.