Terms of Use

1. About This Website

This website is operated by GPPC Sociedade de Auditores (張佩萍會計師事務所) ("GPPC"), a licensed audit firm registered in Macau SAR. This website is a general information resource only. No services of any kind are offered, rendered, or delivered through this website. Forms on this website collect information for the purpose of facilitating follow-up contact only; no engagement or service relationship arises from their submission.

2. No Professional Advice

Nothing on this website constitutes professional advice of any kind — including accounting, audit, tax, legal, financial, or compliance advice. All content is general in nature and is not tailored to the circumstances of any individual or entity. No professional, advisory, or fiduciary relationship of any kind arises from accessing or browsing this website. Any reliance on website content is entirely at your own risk. Professional services are provided solely through separately executed written engagement letters.

3. Accuracy of Content

We take care to publish accurate information, but we make no representations or warranties as to the accuracy, completeness, or currency of any content on this website. Laws, regulations, and professional standards change frequently; content may not reflect recent developments. GPPC has no obligation to update content and accepts no liability for any loss arising from reliance on it.

4. Exclusion of Liability

To the fullest extent permitted by the Macau Civil Code (Código Civil de Macau) and all other applicable laws of Macau SAR, GPPC excludes all liability — whether arising in contract, delict, negligence, or otherwise — for any loss or damage of any kind arising from or in connection with your use of this website or any reliance on its content. Accessing this website creates no duty of care and no obligation of any kind on GPPC.

5. Intellectual Property

All content on this website — including articles, text, graphics, and the GPPC name and logo — is the property of GPPC and is protected under applicable copyright and intellectual property laws. Reproduction or commercial use without prior written permission is not permitted.

6. Governing Law

These Terms of Use are governed by the laws of the Macau Special Administrative Region of the People's Republic of China.

7. Contact