Revenue has updated its guidance on payments arising on termination of an office or employment or removal from an office or employment to reflect the impact of unpaid leave on the calculation of the average taxable emoluments figure for the Standard Capital Superannuation Benefit (SCSB) exemption. The SCSB exemption is based on average salary for the last 36 months of employment and in some cases, an employee may have taken unpaid leave for a period during the 36-month period prior to employment termination. The guidance explains that salary details from beyond the last 36 months can be used in the SCSB calculation, to determine the average annual taxable emoluments, provided the person didn’t receive any other taxable pay during unpaid leave. If the individual continued to receive a contribution to a pension scheme and no other emoluments, that period is not treated as unpaid leave for the calculation. The guidance outlines that examples of periods of unpaid leave include unpaid maternity leave, unpaid paternity leave or unpaid parental leave.

Revenue has updated the Pensions Manual – Useful Contacts guidance to include contact details for the Department of Social Protection. It also clarifies that all queries regarding the operation and administration of the Automatic Enrolment Retirement Savings Scheme should be directed to that department.

The European Commission has published a report on the application of VAT rate derogations by Members States revealing an uneven distribution of derogations. The report highlights many disparities, including that Ireland is the only country to apply zero VAT rates to children’s clothing and maritime services.

The Council has adopted the European Commission’s proposal for a mandate to start negotiations with Norway to conclude an agreement on administrative cooperation in direct tax matters. It is intended to establish a cooperation framework between member states and Norway by extending certain provisions of the Directive on Administrative Cooperation. This should assist with cooperating on tax recovery and in the fight against tax fraud, evasion and avoidance.

The EU has amended automatic exchange of financial account information agreements with Andorra, Liechtenstein, Monaco and San Marino expanding the scope of reporting to include specific electronic money products and central bank digital currencies. The amendments are expected to come into force on 1 January 2026, thus strengthening the due diligence and reporting requirements which facilitates the use of information for tax administrations and limit burdens on financial institutions.

Last week, the Institute’s Northern Ireland Tax Committee wrote to the new Exchequer Secretary to the Treasury, Dan Tomlinson MP, to highlight a range of tax policy and tax administration recommendations and concerns ahead of the Budget on Wednesday 26 November. In our Pre-Budget submission, the Institute continues to press the Government to reframe the draft legislation on agricultural property relief and business property relief given the disproportionate impact the proposed changes will have on family owned farms and businesses in Northern Ireland (NI). The Institute’s UK Tax Manager, Leontia Doran, is scheduled to deliver oral evidence on this issue today to the House of Lords Finance Bill Sub-Committee as part of its inquiry into the draft Finance Bill 2025/26 clauses. In our submission, we continue to implore Government that it is not too late to reframe this policy ahead of April 2026. However, if the Government is not willing to do so, we continue to recommend that a specific carve out from the rules is included in the final legislation to protect NI. Given how deeply connected agricultural is throughout the island of Ireland, the unique circumstances of NI farmers cannot be ignored and must be addressed. The cross-border nature of NI’s agri-food industry, where Ireland is its largest export market, means that NI needs to remain competitive in order to be able to serve its largest market, particularly if its dual market access to the EU is to grow to its true potential. This will only be achieved via a coherent tool kit of economic policies, not the least of which should include pro-business and pro-family succession tax reliefs. It is for this reason that the Government should exclude NI from these changes. The Committee also highlighted a range of other issues in the submission as follows: The campaign to reduce the rate of corporation tax in NI, The tax burden and complexity arising from cross-border and remote/hybrid working on the island of Ireland, Tax simplification and the lack of progress in this area, Making Tax Digital for Income Tax and the need to delay the implementation of mandatory tax adviser registration from 1 April 2026, and The ongoing need for climate and environmental objectives to feature significantly in UK budgets, which includes a range of tax policy recommendations. We encourage you to read the full submission at the link above.

The latest UK tax tidbits features updated guidance and publications in a wide range of areas. Reporting poor R&D tax relief service standards, Rates and allowances: Inheritance Tax thresholds and interest rates, Inheritance Tax thresholds and interest rates, Annual Tax on Enveloped Dwellings: work out the value of your property, Annual Tax on Enveloped Dwellings: technical guidance, Annual Tax on Enveloped Dwellings, Check genuine HMRC contact that uses more than one communication method, List of approved professional organisations and learned societies (List 3), Income Tax personal allowances and reliefs, Tell HMRC about the end of a qualifying interest in possession because someone has died (IHT100b (death)), Regulations to update the UK’s automatic exchange of information agreements, Cryptoasset Reporting Framework, Negligible value claims and agreements, Compliance checks: tax advantaged shares schemes — CC/FS1f, Check genuine HMRC contact that uses more than one communication method, Find payroll software that is recognised by HMRC, Voice Identification Privacy Notice, Our governance, Submit your Soft Drinks Industry Levy return, List of community amateur sports clubs (CASC) registered with HMRC, Ask HMRC to transfer surplus Income Tax allowances, When National Insurance and PAYE is due on tips, gratuities and service charges (E24), Class 1A National Insurance contributions on benefits in kind (CWG5), and Tax-free savings newsletter 17.

In this week’s cross-border trading corner, we bring you the latest guidance updates and publications. The most recent Trader Support Service bulletin is also available as is the latest Brexit and Beyond newsletter from the Northern Ireland Assembly EU Affairs team. In a recent meeting of the Northern Ireland Joint Customs Consultative Committee, HMRC confirmed that the process is ongoing to deliver a permanent service beyond the end of 2025 which will provide the same services as the current Trader Support Service (TSS). For several years, Chartered Accountants Ireland lobbied the UK Government for a permanent solution to the TSS which would continue to provide  free support to help businesses move goods between Great Britain and Northern Ireland by facilitating customs and safety declarations.  Miscellaneous guidance updates and publications This week’s miscellaneous guidance updates and publications are as follows: Reference documents for The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020, Reference document for authorised use: eligible goods and authorised uses, Reference Documents for The Customs (Tariff Quotas) (EU Exit) Regulations 2020, Reference Documents for The Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020, Reference Document for The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020, Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020, Customs, VAT and excise UK transition legislation from 1 January 2021, Apply for repayment of import duty and VAT (CHIEF), Importing sanitary and phytosanitary controlled goods into Great Britain that interact with the Border Trade Matching Service, and External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service.

In this week’s detailed miscellaneous updates which you can read more about below, a new digital process must now be followed to notify VAT error corrections and new evidence requirements must be met to satisfy all new PAYE claims for pensions tax relief. From 1 October 2025, agents are now able to reactivate Self-Assessment (SA) for their clients by calling the Agent Dedicated Line (ADL). In other news this week: The Institute for Fiscal Studies has published its Green Budget 2025 which sets out a range of potential options for tax increases in the next Budget, The latest schedule of HMRC Talking Points live and recorded webinars for tax agents are available for booking. Spaces are limited, so take a look now and save your place, and Check HMRC’s online services availability page for details of planned downtime and the online services affected.  New online process for VAT error correction after withdrawal of VAT 652 In early September, HMRC withdrew VAT Form 652 for VAT corrections. A new process must now be followed to notify VAT error corrections. More detail on this change is set out in updated guidance. The process is essentially now digitalised, with a paper option available for anyone who is exempt from Making Tax Digital for VAT. According to HMRC, the aim of this change is to improve efficiency and accuracy. Errors should now be corrected online by businesses by logging in using their Government Gateway credentials and using the Check how to tell HMRC about VAT Return errors tool. HMRC has also confirmed that agents are able to submit corrections on behalf of clients through the same system.  Any business with a confirmed exemption from MTD for VAT should continue to notify HMRC about errors in their VAT returns in writing. Written notifications should be sent to the VAT error correction team either by post at BT VAT, HMRC, BX9 1WR, or by email at inbox.btcnevaterrorcorrection@hmrc.gov.uk. Agents can also write on behalf of clients using the same contact details to correct errors, however HMRC had asked that the online route be used by agents where possible. The online tool can also be accessed by agents on GOV.UK. This will take the agent to the landing page to submit the error correction notice or to the authorisation pages to support setting up authorisation via the required digital handshake.  On 5 September, guidance within VAT Notice 700/45 section 4 was updated with information on how and when to correct VAT errors using the new process. However, HMRC acknowledges that it was not clearly communicated that authorised agents can also use the online error correction tool. New evidence requirements for PAYE pensions tax relief claims From 1 September 2025, all PAYE claims for pension tax relief should be made online or by post but must also be supported by evidence from the pension provider or employer. Supporting evidence is needed for each tax year that a claim is made. Information on the new process and evidence requirements is set out in Newsletter 172: August 2025 of the Pension Schemes Newsletter. Anyone who is not in Self-Assessment (SA) is able to contact HMRC to claim tax relief in respect of pension contributions in certain scenarios. Successful claims are reflected via an adjustment to the taxpayer’s tax code. SA taxpayers should continue to claim relief via their SA tax return.  Broadly, the evidence required is a letter or statement from the pension provider or a payslip from the employer which should provide the following details: The claimant’s full name, Details of the pension contributions paid and the tax year they relate to, and If the claim relates to a workplace pension, that the claimant received 20 percent tax relief automatically from their employer. SA client reactivation From 1 October 2025, agents are now able to reactivate SA for their clients by calling HMRC on the ADL. Reactivation means that if that client was previously in SA and did not submit a tax return in 2023/24, they can be reactivated before submitting their 2024/25 tax return and do not need to register again, as they will already have a Unique Taxpayer Reference number.  More information on this will be shared by HMRC in the October Agent Update later this month. This new process follows recommendations and discussions between HMRC and Chartered Accountants Ireland and the other professional bodies at recent stakeholder forum meetings. The new service can only be accessed by selecting the relevant option from the ADL menu meaning it is not possible to be transferred to this from other HMRC helplines or to request this via web chat. HMRC have confirmed that it is possible to discuss up to five client reactivations in one single call. It should also be noted that this service is for reactivations only. If the client was not previously in SA, the normal SA registration process must be completed.  

This summer the Government published the revised National Development Plan (NDP) representing investment of €275.4 billion, the largest ever capital investment plan in the history of the State, to grow the Irish economy, protect jobs and enhance our competitiveness. It outlines how the Government will invest long term in the country’s development and infrastructure, both critical to Ireland’s competitiveness. 1 in 4 SMEs we surveyed reported that their business had lost employees or prospective employees due to the unavailability of affordable housing, and access to childcare is a persistent issue for many members, further impacting the supply of talent. Understanding how the revised NDP will impact businesses is critical for strategic planning, and we are delighted that Seán Fleming T.D., Chartered Accountant and Chair of the Oireachtas Committee on Infrastructure and NDP Delivery will join us for a free, in-person lunchtime event at 12.30 on Monday 3 November at Chartered Accountants House. This is the second in our “Trusted Business Leadership: The Chartered Roundtables” series, and it will be chaired by Pamela McCreedy, President, Chartered Accountants Ireland.

Yesterday’s Chartered Accountants Ireland roundtable on pensions auto-enrolment marked the launch of the “Trusted Business Leadership: The Chartered Roundtables” series. With a panel of industry experts and strong member attendance, the event delivered lively discussion and practical insights on Ireland’s most significant pension reform in over a century. Members engaged deeply, raising questions on cost burdens for SMEs, tax anomalies between MyFutureFund and occupational schemes, and the readiness of payroll systems for the January rollout. The panel addressed operational challenges, compliance, and communication, highlighting the need for clarity and support as the sector prepares for change. The event reinforced the Institute’s commitment to advocating for members and ensuring their voices shape policy. As auto-enrolment approaches, Chartered Accountants Ireland will continue to advocate for and support members through change, championing trusted business leadership.   Chartered Accountants Ireland’s inaugural “Trusted Business Leadership: The Chartered Roundtables” event brought members together to discuss the imminent rollout of pensions auto-enrolment (AE)—the most significant reform since the State Pension’s introduction in 1908. Executive Head of Public Policy, Jill Farrelly, opened the session, emphasising the Institute’s commitment to advocating for members during this period of change.  The expert panel—Tony Culhane (Sage), Shane O'Farrell (Irish Life Employer Solutions), and Crona Clohisey (Chartered Accountants Ireland) - explored the expected benefits of AE, including increased retirement savings and streamlined administration. Members’ questions reflected real-world concerns: the cost and administrative burden for SMEs, readiness of payroll systems, and the adequacy of contribution rates. The panel acknowledged that while NAERSA aims to minimise employer workload, many businesses still feel under-informed and are seeking practical guidance ahead of the January launch.  Tax anomalies between MyFutureFund and occupational schemes, eligibility rules (such as the 13-week look-back and €20K income threshold), and the operational readiness of systems were debated. Practical challenges for employees transitioning into occupational pension schemes were highlighted, with concerns about the availability of resources and support to facilitate this change.  The panel stressed the importance of clear communication and robust support for both employers and employees, especially SMEs and seasonal workers. International comparisons with schemes in the UK, New Zealand, and Australia provided valuable lessons on opt-outs, compliance, and enforcement.  Several important points emerged during the discussion:  If a senior executive (or any employee) has a private pension but is no longer actively contributing because they have reached the Revenue maximum fund limit they will still be auto-enrolled in MyFutureFund if they meet the age and income criteria and are not making payroll contributions to a qualifying scheme at the time of assessment. The auto-enrolment system checks for current contributions, not just the existence of a pension fund or past participation.  Correction rules for auto-enrolment differ from standard payroll amendments with Revenue. Employers must ensure that pension contributions are made on each pay date, and any missed or incorrect contributions must be corrected promptly- typically by the next pay date.  AE is expected to drive a major shift of employees into private pension schemes, with employers needing to review existing arrangements and communicate options clearly. The cost burden for SMEs remains a significant concern, as labour costs are already high and AE will increase this further. The investment return of MyFutureFund will likely be closely watched in the initial 6-month period, but participants were reminded that by its nature, it is a long-term investment vehicle.  International comparisons showed that while the Irish system is less burdensome for employers than some overseas schemes, it is also less flexible than international peers.    The discussion highlighted the Institute’s ongoing advocacy, with members’ feedback feeding directly into policy engagement.   The Chartered Roundtables will continue, with the next event focusing on infrastructure and the National Development Plan.  You can view photos from the event here.

Welcome to the latest edition of Technical Roundup. In developments since the last edition, IAASA has published Insights Podcast Episode 4 which looks at some key themes and insights from their 2025 Corporate Reporting Observations Document.  The National Cyber Security Centre in the UK has launched the Cyber Action Toolkit: a single destination for sole traders, micro businesses and small organisations to start building their cyber defences. Read more on these and other developments that may be of interest to members below. Financial Reporting Chartered Accountants Ireland has issued its response to the International Accounting Standards Board’s request for information on the post-implementation review of IFRS 16 - Leases. The Institute noted its general satisfaction with how the standard is operating and highlighted some areas where clarifications and additional guidance would be beneficial. The European Financial Reporting Advisory Group (EFRAG) has issued its September Update. This summarises public technical discussions and decisions taken in the month. EFRAG has also issued its September Podcast. The IFRS Foundation has developed stand-alone modules for each section of the ‘IFRS for SMEs’ Accounting Standard and is in the process of updating these modules to reflect the amendments in the 2025 version of the Standard. The UK Endorsement Board (UKEB) has published its Final Comment Letter in response to the IFRS Interpretations Committee Tentative Agenda Decision: Updates to Committee’s Agenda Decisions for IFRS 18. The European Securities and Markets Authority (ESMA) published its annual public statement  setting out the European common enforcement priorities for 2025 annual corporate reports. Auditing and Assurance IAASA has published an updated compendium of audit reports.  IAASA has published Insights Podcast Episode 4: which looks at some key themes and insights from their 2025 Corporate Reporting Observations Document. Sustainability The complete agenda for this year’s IFRS Sustainability Symposium taking place on 30 October 2025 is now available. The International Sustainability Standards Board (ISSB) has published the recording of Episode 12 of its 'Perspectives on sustainability disclosure' webinar titled 'Climate-related scenario analysis'. Anti-money laundering and Fraud Accountancy Europe has recently launched a new AML publication titled ‘7 principles for AML Regulatory Technical Standards Development.’ The European Banking Authority (EBA) published a report on tackling money laundering and terrorist financing (ML/TF) risks in crypto-asset services through supervision. The Report draws on lessons learnt from recent supervisory cases across the EU and highlights how competent authorities can strengthen their approaches to supervision in this fast-evolving sector. Central Bank of Ireland (CBI) The Central Bank of Ireland has announced a reduction in the Insurance Compensation Fund Levy to 1% which will take effect from 1st January 2026. Central Bank of Ireland Governor Gabriel Makhlouf recently spoke at the Atlantic Council during IMF World Bank Week regarding the ‘Trans-Atlantic economy: pathways and perceptions in an era of global fragmentation’. Artificial Intelligence The Apply AI Strategy was launched in October 2025 by the European Commission. It aims to harness AI’s transformative potential by increasing and supporting AI adoption and integration across key industrial and public sectors, especially among small and medium-sized enterprises (SMEs). The Strategy encourages an AI first policy where AI is considered as a potential solution whenever organisations make strategic or policy decisions, taking into careful consideration the benefits and the risks of the technology.  The European Commission launched the AI Act Single Information Platform and the AI Act Service Desk to support implementation of the AI Act and to provide resources and tools regarding the AI Act requirements.  Cybersecurity The National Cyber Security Centre (NCSC) in the UK has launched the Cyber Action Toolkit: a single destination for sole traders, micro businesses and small organisations to start building their cyber defences. The UK Government is concerned enough about cyber risk to send a Ministerial letter on cyber security to CEOs and chairs in October 2025. In it they asked for 3 actions, make cyber risk a Board-level priority using the Cyber Governance Code of Practice, sign up to the UK’s National Cyber Security Centre Early Warning service, and require Cyber Essentials in the company’s supply chain. This is a government-backed scheme which certifies that organisations have key cyber protections in place to prevent common cyber-attacks. In addition, the NCSC in the UK published its Annual Review 2025 report highlighting that the cyber threats facing the UK continue to escalate and that cybersecurity is now a matter of business survival and national resilience. The National Cyber Security Centre (NCSC) in Ireland issued an alert regarding multiple vulnerabilities in Oracle E-Business Suite. The NCSC strongly recommends installing updates for vulnerable systems with the highest priority, after thorough testing. Affected organisations should review the latest release notes and install the relevant updates from Oracle Corporation in addition to conducting a compromise assessment. The UK NCSC has also published a similar alert on their website with links included to supporting tools and guidance. Autumn 2025 Legislation programme The Government issued its Autumn legislative Programme 2025 in September 2025. Pre-legislative scrutiny is underway on the National Cyber Security Bill which is listed for priority publication. As we have reported here previously, the Bill will transpose the EU Directive on measures for a high common level of cybersecurity across the Union into national law. The directive was due to be transposed by 17 October 2024, so Ireland is overdue in its implementation and is subject to European Commission infringement procedures for failure to implement. Readers might be interested to note that in the recent budget the allocation to the Department of Justice, Home Affairs and Migration for the National Cyber Security Centre was increased by over 50% to €12 million (This is an increase of €4.1 million). This increased funding is due to the significant expansion in scope and role of the centre as a consequence of the NIS2 Directive and new national security powers from the National Cyber Security Bill. Heads are in preparation and priority drafting is signalled for the Regulation of Artificial Intelligence and Non-Personal Data Bill. This now appears to have been rolled into one the Regulation of Artificial Intelligence Bill and EU Data Regulation Bill which were two separate bills in the Spring legislative programme. The overarching purpose of the Data Bill is to support innovation and economic growth. It creates a harmonised framework on fair access and use of data and clarifies who can create value from data and under which conditions. It will also give full effect in Ireland to the EU Regulation on Artificial Intelligence, including the establishment of the national AI central office. DETE recently noted there was a €25.5 million increase in current funding, bringing the Department’s allocation to €618 million, which will ensure the delivery of several new and emerging priorities, including establishing the AI Office of Ireland to drive Artificial intelligence adoption and proportionate regulation. Work is ongoing on a Central Bank (Amendment) Bill 2025 to transpose certain elements of the Sixth Anti-Money Laundering Directive of relevance to the Central Bank of Ireland, through amendment to the Central Bank Reform Act 2011 and/or the Central Bank (Supervision and Enforcement) Act 2013. Heads are in preparation for a bill to transpose the IDAS Directive. This is to make necessary legislative changes to provide for a digital wallet as required under the European Digital Identity Framework Regulation, which must be available to EU citizens by December 2026 for use on a voluntary basis for online and offline public services across the EU. Earlier this year the Minister for Children, Disability and Equality announced that the long-awaited gender pay gap reporting portal will be launched in autumn 2025. We note that heads are in preparation in the Autumn legislative programme of a Gender Pay Gap Information (Amendment) Bill to clarify the legislative basis for employers to report their gender pay gap to the Minister via a central online portal. There is no update in relation to the Co-operative Societies Bill on which work is stated to be ongoing nor on the legislation on limited partnerships and business names. Other news The Minister of State for Employment, Small Business and Retail, Alan Dillon, has announced a survey and public consultation seeking the views of stakeholders on the Directive (EU) 2024/2831 of the European Parliament and of the Council of 23 October 2024 on improving working conditions in platform work (Platform Work Directive). The Charity Commission for Northern Ireland has published a report with outlines a detailed analysis of the 7,258 charities registered by the Commission between December 2013 and July 2025. The Pensions Authority is conducting an anonymous online customer satisfaction survey which will remain open until close of business on Friday, 31 October 2025. The European Supervisory Authorities (ESAs) published a warning for consumers regarding the risks and limited protection for certain crypto-assets and providers. The ESAs also published a factsheet on crypto-assets. The European Data Protection Board (EDPB) published an endorsement of joint guidelines with the European Commission regarding the interplay between the Digital Markets Act (DMA) and the General Data Protection Regulation (GDPR). These are the first joint guidelines planned by the Board and the European Commission, which are now open to a joint public consultation.   The EDPB also published details of the 2026 selected topic for the coordinated enforcement framework as part of the annual priority set by the EDPB regarding a certain topic for Data Protection Authorities to work on at national level. The 2026 selected topic will focus on compliance with the obligations of transparency and information under the General Data Protection Regulation (GDPR). The European Commission’s Directorate General for Financial Stability, Financial Services and Capital Markets Union (DG FISMA) recently commissioned a Study on Venture and Growth Capital Funds with the aim of identifying barriers to the scaling up of funds investing in innovative and growth- oriented companies. The published document is available to download here. The Finance Bill 2025 Explanatory Memorandum has been published. This implements the tax changes announced on Budget Day, as well as introducing some administrative and technical changes to the tax code. The 142-page document provides for amendments relating to the rate of VAT applying to the hospitality and hairdressing sectors, the Automatic Enrolment Retirement Savings Scheme, the Participation Exemption for Foreign Dividends, and the rates of taxation that apply to investments in Irish domiciled funds and life assurance policies. It also provides for changes to existing measures to support enterprises and farming, individuals and households, as well as property-related measures. These include the Rent Tax Credit, VAT on the sale of apartments, Residential Zoned Land Tax, Benefit-in-Kind on motor vehicles, the Research and Development Tax Credit, and the Key Employee Engagement Programme. It also provides for amendments to certain Stamp Duty measures and an extension of the Bank Levy. Minister Burke updated the government on their initiatives on cutting red tape and simplifying processes.  From paperwork to progress: Government cuts red tape highlights the achievements made to date. The Joint Committee of the European Supervisory Authorities (EBA, EIOPA and ESMA - the ESAs) published its 2026 Work Programme, outlining key areas of collaboration for the coming year. The upcoming Programme aims to strengthen the financial system’s digital operational resilience under the Digital Operational Resilience Act (DORA), ensure the continued protection of consumers, and identify risks that could undermine financial stability particularly in the context of ongoing geopolitical tensions and heightened uncertainties. The European Banking Authority (EBA) published its annual report on convergence of supervisory practices for 2024 across the European Union (EU). The Report details the EBA’s extensive efforts to strengthen the alignment of supervisory approaches across Member States and across all dimensions of its activities including prudential, resolution, consumer protection, digital finance and, until the end of 2025, anti-money laundering/countering the financing of terrorism (AML/CFT). For further technical information and updates please visit the Technical Hub on the Institute website.          This information is provided as resources and information only and nothing in the information purports to provide professional advice or definitive legal interpretation(s) or opinion(s) on the applicable legislation or legal or other matters referred to in the information. If the reader is in doubt on any matter in this complex area further legal or other advice must be obtained. While every reasonable care has been taken by the Institute in the preparation of the information we do not guarantee the accuracy or veracity of any resource, guidance, information or opinion, or the appropriateness, suitability or applicability of any practice or procedure contained therein. The Institute is not responsible for any errors or omissions or for the results obtained from the use of the resources or information contained herein.