This website is provided by Runciter Associates for general information. Nothing on it is advice, an offer of services or an engagement. An engagement exists only when both the firm and the client have signed an engagement letter.

The firm takes care that what it publishes is correct, and corrects it promptly when it is not. Figures are given as at the date stated. Some bulletins from earlier editions of the site are kept in their original wording and may be out of date.

The text, drawings and mark on this site belong to Runciter Associates. You may quote from them with acknowledgement. You may not use the firm’s mark, or anything resembling it, on anything of your own.

The site links to the Turing Registry and to Frothly, whose pages are their own. The firm is not responsible for other sites.

To the extent the law allows, the firm accepts no liability for any loss arising from reliance on this website. The firm’s liability to its clients is set out in their engagement letters.

These terms are governed by the law of the State of New York.