EFFECTIVE DATE: 05 November 2019 (V. 01)

These Terms of Use apply to the website of A.L.M. Audit & Tax Services Ltd, which you are viewing, before clicking on these Terms of Use. The website is referred to in these Terms of Use as “this Website.”

By using www.almaudit.com (the “Website”), you agree to the provisions contained in these Terms and Conditions which govern your use of the Website. If you have any questions about these Terms and Conditions, please contact us at amichael@almaudit.com.

These Terms and Conditions may be amended from time to time without notice and any changes will take effect immediately upon publication. By using this Website, you are indicating your agreement to be bound by these Terms and Conditions as may be amended from time to time.

Use of Content/ Disclaimer

The materials contained in this Website are not intended to constitute legal advice relevant to particular circumstances and should not be relied upon as such. Contact with and use of this Website does not establish an attorney-client relationship.

These materials are provided for information purposes only. You are not authorised to copy or use any software, proprietary processes, or technology embodied or described in this Website.

You will comply with all applicable laws in accessing and using this Website.

Although this Website includes links to other Internet sites, A.L.M. Audit & Tax Services Ltd gives no warranties, undertakings or representations in relation to such third party websites and accept no responsibility or liability for the content or information contained on those other sites, nor does it exert any editorial or other control over those other sites.

The names, logos, trademarks, and service marks of A.L.M. Audit & Tax Services Ltd that appear on this site may not be used in any advertising, publicity, promotion, or in any other manner implying the endorsement or sponsorship of Elias Neocleous Co LLC, or affiliation with any product or service, without our prior express written permission.

Intellectual Property Rights

Other than the content you own, under these Terms, A.L.M. Audit & Tax Services Ltd owns all the intellectual property rights and materials contained in this Website.

You are granted limited license only for purposes of viewing the material contained on this Website.


You are specifically restricted from all of the following:

  • publishing any Website material in any other media;
  • selling, sublicensing and/or otherwise commercializing any Website material;
  • publicly performing and/or showing any Website material;
  • using this Website in any way that is or may be damaging to this Website;
  • using this Website in any way that impacts user access to this Website;
  • using this Website contrary to applicable laws and regulations, or in any way may cause harm to the Website, or to any person or business entity;
  • engaging in any data mining, data harvesting, data extracting or any other similar activity in relation to this Website;
  • using this Website to engage in any advertising or marketing.

Certain areas of this Website are restricted from being access by you and A.L.M. Audit & Tax Services Ltd may further restrict access by you to any areas of this Website, at any time, in absolute discretion. Any user ID and password you may have for this Website are confidential and you must maintain confidentiality as well.

This Website and its contents are protected by copyright, trademark, and other laws of the European Union.

“A.L.M. Audit & Tax Services Ltd”, logo (“Trademarks”) and certain product names that appear on this Website, are trademarks or registered trademarks. You shall not use any Trademarks either alone or in combination with other words or design elements, including in any press release, advertisement, or other promotional or marketing material or media, whether in written, oral, electronic, visual or any other form.

References to other parties’ trademarks on this Website are for identification purposes only and do not indicate that such parties have approved this Website or any of its contents. These Terms of Use do not grant you any right to use the trademarks of other parties.

No warranties

This Website is provided “as is,” with all faults, and A.L.M. Audit & Tax Services Ltd express no representations or warranties, of any kind related to this Website or the materials contained on this Website. Also, nothing contained on this Website shall be interpreted as advising you

Applicable law

These Terms and Conditions are governed by the laws of the Republic of Cyprus, the courts of which shall have exclusive jurisdiction over any disputes arising hereunder or from use of the Website.

Additional Terms

If any portion of these Terms of Use is invalid or unenforceable in any jurisdiction, then (i) in that jurisdiction it shall be reconstrued to the maximum effect permitted by law in order to effect its intent as nearly as possible, and the remainder of these Terms of Use shall remain in full force and effect, and (ii) in every other jurisdiction, all of these Terms of Use shall remain in full force and effect.

We may revise these Terms of Use at any time in our sole discretion by posting such revised Terms of Use at the Terms of Use link (i.e., this webpage that you are currently viewing) or elsewhere in this Website. Such revisions shall be effective as to you upon posting, unless explicitly stated by us. It is your responsibility to be aware of any such revised Terms of Use by checking this webpage. Your continued use of this Website following changes to these Terms of Use constitutes your agreement to the revised Terms of Use.


The Internet is not a secure medium. A.L.M. Audit & Tax Services Ltd is committed to ensuring that any information you provide through this Website is as secure as possible. To prevent unauthorised access or disclosure A.L.M. Audit & Tax Services Ltd has in place suitable physical, electronic and managerial procedures to safeguard and secure the information collected online.

Contact Information

If you have any questions about our terms or suggestions on how we can improve our Website or if you have any problems accessing the Website, you may contact us at:

A.L.M Audit and Tax Services Limited
Contact Person: Antonis Michael
Steliou Kyriakidi 81C & Ivicou
3081 Limassol, Cyprus
P.O. Box 70757, 3802
Telephone: +357 25 255 452
Email: amichael@almaudit.com