This legal notice has been drafted in compliance with the provisions of the Personal Data Protection Act (Organic Law 15/1999, dated 13^th December), and of the Information Society Services and Electronic Commerce Act 34/2002, dated 11^th July.

1. IDENTIFICATION DETAILS: The owner of http://www.afpaudit.com is AFP Audit & Consulting, SL, which also represents the companies included the transparency report (hereinafter, AFP), with registered office at Santa Teresa Street, No. 8, 08012 Barcelona, ​​CIF number: B-83687368 and contact email afp@afpaudit.com. Registered in the Mercantile Registry of Barcelona, ​​Page B-298620, Folio 34, Volume 37.107, Sec. General, Entry 2.

2. MSI Global Alliance: AFP is a member firm of MSI Global Alliance. MSI Global Alliance (MSI) is an international association of legal and accounting firms and does not fall within the definition of a “network” under the International Federation of Accountants (IFAC) code of ethics (section 290) and the European Union Statutory Audit (revised 8th Company Law) Directive.MSI does not accept any responsibility for the commission of any act, or omission to act by, or the liabilities of, any of its members. Membership of MSI Global Alliance does not constitute any partnership between members, and members do not accept any responsibility for the commission of any act, or omission to act by, or the liabilities of, other members.The information on this website is for general guidance only. It is essential to take professional advise on specific issues and their impact on any individual or entity. No liability can be accepted for any errors or omission or for any person acting or refraining from acting on the information provided on this site.

   MSI Global Alliance is the trade name of MSI Global Alliance Limited. MSI Global Alliance Ltd (company number 2511919) is a company registered in England whose registered office is at 147-149 Temple Chambers, 3-7 Temple Avenue, London EC4Y 0DA, United Kingdom. No part of the text or graphics on this site may be reproduced or transmitted in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, re-keying, or using any information storage and retrieval system, without permission in writing from MSI.

3. USERS: Anyone who accesses and/or uses this AFP portal is considered a USER who, by accessing and/or using it, accepts these General Terms and Conditions of Use. These Terms and Conditions of Use will apply regardless of any legally binding General Terms and Conditions.

4. USING THE PORTAL: http://www.afpaudit.com provides access to a wide range of information, services, programmes or data (hereinafter, “the content”) on the Internet that are owned by AFP or its licensors that the user can access. The user takes responsibility for using the portal, and this responsibility extends to any registration required to access certain services or content. The user will be responsible for providing truthful and lawful information in said registration. As a result of this registration, the user may be provided a password for which they will be responsible, undertaking to use it carefully and confidentially. The user undertakes to appropriately use the content and services (for example, chat, discussion forums or news groups) that AFP  offers through its website and, by way of example but without limitation, not use them to (i) engage in activities that are unlawful, illegal or contrary to good faith and public order;  (ii) disseminate content or propaganda that is racist, xenophobic, pornographic-illegal, justifies acts of terrorism or goes against human rights; (iii) cause damage to the physical and logical systems of AFP, its suppliers or third parties, introduce or spread in the network computer viruses or any other physical or logical systems that might cause the aforementioned damage; (iv) attempt to access and, where applicable, use the email accounts of other users and modify or manipulate their messages. AFP reserves the right to remove any comments and contributions that fail to respect a person’s dignity, that are discriminatory, xenophobic, racist, pornographic, that are offensive to young people or children, that go against public order or safety or that, in its opinion, are not suitable for publication. In any case, AFP will not be responsible for opinions expressed by users through the forums, chats or other participation tools.

5. DATA PROTECTION: AFP complies with the general guidelines of the Personal Data Protection Act (Organic Law 15/1999, dated 13^th December), Royal Decree 1720/2007, dated 21^st December, that passed the Regulations implementing the Personal Data Protection Act, and other regulations in force from time to time, and makes every effort to ensure that the user’s personal data is used and processed properly.

For this, together with each personal data collection form, in the services that the user may request from AFP, the user will be informed of the existence and acceptance of the specific conditions for processing their data in each case and the responsibility of the created file, the address of the responsible party, the possibility of exercising their rights of access, rectification, cancellation or opposition, the purpose of the processing and any communication of data to third parties. You are also informed that AFP complies with the Information Society Services and the Electronic Commerce Act 34/2002, of 11th July and will ask you to consent to having your e-mail addressed processed for commercial purposes, should the possibility arise.

6. INTELLECTUAL AND INDUSTRIAL PROPERTY: AFP itself, or as an assignee, is the holder of all the intellectual and industrial property rights of its website, and all the elements contained therein (by way of example, images, sound, audio, video, software or texts; brands or logos, colour combinations, structure and design, selection of materials used, computer programs necessary for its operation, access and use, etc.), owned by AFP or its licensors. All Rights Reserved. Under the provisions of sections 8 and 32.1, second paragraph, of the Intellectual Property Act, reproduction, distribution and public communication is expressly prohibited, including any means of making available all or part of the content of this website for commercial purposes, on any media and by any technical means, without the authorisation of AFP. The user undertakes to respect the Intellectual and Industrial Property rights belonging to AFP.  They may display the elements from the website and even print, copy and store them on the hard disk of their computer or any other physical media, provided this is exclusively for their personal and private use. The user must refrain from printing, altering, eluding or manipulating any protection device or security system installed on the AFP pages.

7. DISCLAIMER OF WARRANTIES AND LIABILITY: AFP is not liable, under any circumstances, for any type of damage and harm arising from the use of this website. By way of example: errors or omissions in the content, losses caused by actions or omissions based on the content of this website, the unavailability of the website or transmission of viruses or malware in the content, despite having implemented all the necessary technological measures to prevent this.

8. MODIFICATIONS: AFP reserves the right to make any modifications without prior notice that it considers necessary to its website, being able to change, delete or add both the content and services provided through it, such as the way in which said content and services are presented or located on its website.

9. LINKS: Should http://www.afpaudit.com contain any links or hyperlinks to other Internet sites, AFP will not exercise any control over such sites and content. In no case will AFP take any responsibility for the content of any link belonging to another website, or guarantee the technical availability, quality, reliability, accuracy, comprehensiveness, veracity, validity and constitutionality of any material or information contained in any of those hyperlinks or other Internet sites. Similarly, the inclusion of these external links will not imply any type of association, merger or partnership with the linked entities.
10. RIGHT OF EXCLUSION: AFP reserves the right to refuse or remove access to the website and/or services offered without prior notice, by itself or through a third party, to those users who violate these Terms and Conditions of Use.
11. GENERAL CONSIDERATIONS: AFP will pursue any breach of these terms and any unauthorised use of its website, carrying out all civil and criminal actions to which it is entitled under the law.
12. MODIFICATION OF THESE TERMS AND CONDITIONS AND DURATION: AFP may at any time modify the terms and conditions specified here, being duly published as shown here.  These terms and conditions will remain in force as long as they are on display and will remain valid until they are modified on this website.
13. GOVERNING LAW AND JURISDICTION: The relationship between AFP and the USER will be governed by Spanish legislation and any dispute will be submitted to the Courts and Tribunals of the city of Barcelona.