1. Website operator
This website is operated by A.T.N & Partners Ltd, Navarino Business Centre, 18 Navarinou Street, Agios Andreas, CY-1100 Nicosia, Cyprus. You can contact us at info@atnpartners.com.cy or +357 22 400400.
2. Information only — no professional advice
Website content is provided for general information only. It does not constitute audit, accounting, tax, legal, immigration, investment or other professional advice and should not be relied on as a substitute for advice tailored to your circumstances.
Rules, rates and guidance may change, and information may become incomplete or outdated. You should obtain appropriate professional advice before acting or refraining from acting on website content.
3. No client relationship
Browsing the website, subscribing to updates, sending an enquiry or uploading a document does not create an auditor-client, adviser-client, fiduciary or other professional relationship. A professional engagement begins only when both parties have completed our acceptance procedures and entered into a written engagement on agreed terms.
Do not send time-critical instructions or assume that we are acting for you until we have expressly confirmed an engagement.
4. Permitted use
You may view, download and print reasonable extracts for your personal or internal business use, provided you do not remove notices or misrepresent the source. All other reproduction, republication, commercial exploitation or distribution requires our prior written permission.
5. Prohibited conduct
- Use the website unlawfully, fraudulently or in a way that infringes another person's rights.
- Attempt to gain unauthorised access to the website, server, accounts, data or connected systems.
- Introduce malicious code, interfere with security, overload the service, scrape it at abusive scale or circumvent technical restrictions.
- Submit false, misleading, defamatory, unlawful or harmful material through a form.
- Use website content or branding in a way that suggests an endorsement or relationship that does not exist.
6. Intellectual property
Unless otherwise stated, the website, its design, text, graphics, logos, downloads and other materials are owned by or licensed to A.T.N & Partners Ltd and are protected by intellectual-property law. “A.T.N. & Partners” and associated branding may not be used without permission.
7. Third-party websites and services
The website may link to third-party sites or use third-party services. Links are provided for convenience and do not imply control or endorsement. We are not responsible for third-party content, availability, security or privacy practices, and you should review their own terms and policies.
8. Availability and accuracy
We aim to keep the website useful, accurate and secure but do not guarantee that it will always be available, uninterrupted, error-free or free from harmful components. We may update, suspend, withdraw or restrict any part of the website without notice. To the extent permitted by law, the website is provided on an “as is” and “as available” basis.
9. Limitation of liability
Nothing in these terms excludes or limits liability where doing so would be unlawful, including liability for fraud or fraudulent misrepresentation. Subject to that, A.T.N & Partners Ltd is not liable for loss arising solely from reliance on general website information, inability to access the website, third-party content, or indirect or consequential loss connected with website use.
Any liability connected with professional services is governed by the relevant engagement terms, not these website terms.
10. Privacy, cookies and electronic communications
Our Privacy Policy explains how we handle personal data, and our Cookie Policy explains the browser storage and measurement technologies used by this website. If you subscribe to our newsletter, you may unsubscribe using the option provided in our messages or by contacting us.
11. Governing law and changes
These terms are governed by the laws of the Republic of Cyprus. The courts of Cyprus have jurisdiction over disputes relating to these terms, subject to any mandatory rights you have under applicable law.
We may revise these terms from time to time. The version published on this page applies from its stated “Last updated” date. If any provision is invalid or unenforceable, the remaining provisions continue in effect.