This service is an AI research tool provided to users by EY Han Young (Ernst & Young Han Young), and its responses are general reference information based on the limited information entered by the user and on publicly available statutes, standards and general practice. The responses do not constitute an opinion rendered in an audit, review or other assurance engagement performed by an accounting firm, a certified public accountant or their personnel, a final conclusion of tax adjustment, tax return filing, appeal or advisory services, a legal opinion, or any other professional opinion, and do not represent an official opinion or position of EY. Use of this service does not create a separate advisory engagement, and where an official opinion is needed, a formal advisory process under a separate engagement is required. Due to the nature of AI, responses may contain errors or omissions, and the firm does not warrant their completeness, accuracy or timeliness.
This service does not prepare the user's accounting records or financial statements, does not perform internal audit functions on the user's behalf, and does not design or operate financial information systems. Nor does it perform valuations of assets, capital or rights, render opinions on the soundness of transactions or contracts, arrange financing or investments, or carry out any other activity that constitutes a management decision, such as the disposal or transfer of significant assets.
Users must not use the responses, as delivered, as the basis for accounting treatment, tax filings, disclosures, investments, financing, execution of transactions or internal control judgments. Final judgment and responsibility for execution rest with the user and the user's management, and specific matters require a separate independence review and review by qualified professionals.
Where the user is an audit, review or assurance client of the firm, or a parent or subsidiary of such a client, this service may restrict or discontinue responses depending on independence requirements, conflicts of interest, and prohibited services under applicable laws. In particular, the scope of responses available on accounting matters may vary in accordance with independence requirements. Use of this service does not affect the firm's independence determinations, audit opinions, review conclusions or assurance conclusions.
This service does not represent or advocate for the user, and does not finalize documents to be submitted to tax authorities, regulators, courts or counterparties. Prior to any submission, disclosure, filing or decision, the user must obtain review by the officer responsible for the matter and by independent qualified professionals.
The responses are solely for the user's internal review purposes and are not to be relied upon by any third party. If the user provides copies of any response to a third party, the user must inform that third party that the response may not be relied upon for any purpose without the firm's written consent.
The responses are based on an understanding of the statutes in force, the guidelines of the relevant tax authorities and known practices as of the date of the response. Should such statutes, guidelines or practices subsequently change, the issues and conclusions in a response may change as well, and unless otherwise agreed under a separate arrangement, the firm assumes no responsibility to update the responses.
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