In April this year, the Institute’s NI Tax Committee wrote to the Exchequer Secretary to the Treasury to raise its concerns about the disproportionate impact of the proposals to curtail the benefit of agricultural property relief and business property relief from April 2026, particularly in Northern Ireland, on genuine farming activity and family owned businesses. The Committee urged the Government to postpone the changes in order to consult wider and reframe this policy change in a way that it is more effectively targeted. Last week HM Treasury responded to the letter which you can read in full on our website. Unfortunately, the content of the letter suggests that the policy will be proceeding as planned, and there is no suggestion that there will be any mitigations to the draft policy as it currently stands. It is therefore possible that later today, draft Finance Bill clauses for this policy change will be published as part of ‘L-day’. The Institute is therefore considering what further action needs to be take on this important issue. In April, the NI Tax Committee also responded to the related technical consultation which took place earlier in the year.

The Financial Reporting Council (FRC) has published FRED 87 Draft amendments to FRS 102  The Financial Reporting Standard applicable in the UK and Republic of Ireland. FRED 87 proposes amendments to FRS 102 to reflect recent amendments to IAS 1 Presentation of Financial Statements and the subsequent replacement of IAS 1 with IFRS 18 Presentation and Disclosure in Financial Statements. Specifically, it proposes changes to the prescribed formats for balance sheet and profit and loss accounts where an entity applying FRS 102 uses the option to adapt the presentation format. The changes are proposed to maintain the existing level of alignment with IFRS 18 and IAS 1. Entities that choose not to adapt their financial statements under FRS 102 will not be impacted by the proposed amendments. FRED 87 remains open for public comment until 10 October 2025.

Minister Burke has signed into law Statutory Instrument S.I. No. 309/2025- European Union (Corporate Sustainability Reporting) Regulations 2025. The purpose of this Statutory Instrument (S.I.) is to transpose the ‘stop the clock’ EU Directive into Irish law and to amend the anomalies that were present in previous S.I.s relating to the transposition of the Corporate Sustainability Reporting Directive (CSRD) in Ireland.   By way of background the Corporate Sustainability Reporting Directive (CSRD) became law in 2023, and it was transposed into Irish law in July 2024 by virtue of S.I. No. 336/2024 - European Union (Corporate Sustainability Reporting) Regulations 2024 (and subsequently S.I. No. 498/2024 - European Union (Corporate Sustainability Reporting) (No. 2) Regulations 2024, which amended some of the previous legislation)  There were a number of anomalies in these regulations which caused concern and challenges for businesses implementing the CSRD. The Institute, along with other professional bodies and law firms, made numerous representations to the Department of Enterprise, Tourism and Employment outlining the amendments that were required to give clarity on the implementation of the CSRD. The ‘wave 1’ reporters which were subject to the CSRD published their first sustainability statements earlier this year. Just as they were being published the European Commission published their ‘omnibus simplification package’ the purpose of which is to simplify sustainability reporting, and it also included a proposal to ‘stop the clock’ by delaying the commencement of reporting obligations by two years for the majority of companies.   The current state of play  Minister Burke recently published statutory instrument S.I. 309/2025, European Union (Corporate Sustainability Reporting) Regulations 2025 to transpose these changes into Irish law.   A summary of the changes are as follows:  ‘Stop the clock’: The S.I. transposes this EU Directive into Irish law and delays the application of the CSRD for the majority of Irish companies (wave 2 and wave 3) by two years. Large Irish incorporated entities will publish their first report in 2028 based on data for the 2027 financial year. SMEs with securities listed on an EU regulated market, small and non-complex institutions, captive insurance and reinsurance undertakings will issue their first reports in 2029 based on data for the 2028 financial year.  Definition of net turnover: The definition of ‘net turnover’, which is one of the thresholds for determining if a company is in scope for CSRD reporting, has been amended. The initial definition of turnover was broader in scope and for companies whose ordinary activities included the making or holding of investments, the gross revenue derived from such activities. Therefore, there were a number of companies, primarily in the funds sector and Special Purpose Vehicles, which were captured which may not otherwise have fallen within scope of the CSRD. The revised definition aligns more closely with the definition of ‘net turnover’ under the EU Accounting Directive.  Ineligible entities: Under the original S.I. relating to the CSRD, there was confusion in Ireland regarding  ‘ineligible entities’ and if they were potentially in scope for CSRD reporting irrespective of their size. The revised regulations expressly exclude these from scope and ‘ineligible entities’ are only in scope for the CSRD if they meet the CSRD thresholds.  Subsidiary exemptions: There was uncertainty under the original transposition as to whether or not an Irish subsidiary could claim a subsidiary exemption if its sustainability information was included in the consolidated report of an EU parent company. In the revised regulations the provisions on subsidiary exemptions have been expanded, consistent with the CSRD, so that an Irish in-scope company may be exempt from preparing its own sustainability report where the information is included in the report of an EU parent, drawn up in accordance with the consolidated sustainability reporting obligations of the EU Accounting Directive, as amended by the CSRD.  Ultimate parent company reporting: There was, in the initial CSRD regulations, the potential that all non-EEA parent companies of certain Irish companies had to prepare a sustainability report, and not just the ‘ultimate parent company’. The revised regulations have provided clarification on this matter and there is a new definition of ‘ultimate parent company’, and only that company now must prepare a report. The timeframe has not been amended by the revised regulations, and reporting obligations in respect of non-EEA undertakings apply beginning on or after 1 January 2028.

Institute representatives Judith Condell and Cróna Clohisey attended the launch of the third Annual Report of the Women in Finance Charter. The Institute is proud to be one of 100 signatories to the Charter: an industry-led and Government supported initiative aimed at increasing women's participation at all levels of business in financial services in Ireland. The Report was launched at an event in Dublin by An Taoiseach Micheál Martin with Minister of State Robert Troy and is an important milestone highlighting the significant progress that has been made since the Charter was established in 2022. For example, since the first organisations signed up: 43.4% of senior management roles in signatory firms are now held by women – up from 36.2% Female board representation has risen from 30.3% to 36.3% CEO-level representation has increased from 19.4% to 22.6% The Institute believes in and is committed to gender diversity at all levels of our organisation, and is proud to be a signatory to the Charter. As Ireland strives for greater inclusion and competitiveness, this Charter is a powerful driver of change.  The Report can be read in full here.

Minister Burke has announced the commencement of Section 22 of the Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024.  This provision relates to a change to the current audit exemption regime, whereby small and micro sized companies will not, in future, automatically lose the privilege of audit exemption on a first occasion, in a five-year period, of late filing of an annual return with the Companies Registration Office. Section 22 will replace section 363 of the Companies Act 2014. Section 363 in summary provided that if a company failed to submit an annual return it would lose its audit exemption for the succeeding two years. Section 22 amends this and introduces a graduated regime which means that audit exemption will only be lost if a company files its annual return late more than once in a five-year period. Section 22 also provides that a company’s first annual return or previous failure to file an annual return before the commencement of the provision (as the company has already lost its audit exemption) shall not be considered a previous failure. This is a matter that we have made numerous representations on for the last number of years. While we advise members to file on time, there will be genuine reasons why a filing deadline is missed and commencing this provision should reduce the burden on those companies.   It is great to see the commencement of this piece of legislation before the peak filing season commences which will give clarity to members who may need to benefit from it.   Please see the press release here. Please see the DETE press release here and a notice from the CRO.      

We all experience periods in life that contribute to increased stress levels and anxiousness. Be it exams, a work deadline looming, moments of uncertainty, crisis, or big life events.  However, it is how we cope through life’s ups and downs that is important. Maintaining good wellbeing is a crucial aspect of living that can help us endure and cope with periods of stress instead of floundering or struggling to cope effectively. And breathe… In moments of stress or anxiety our breathing patterns change.  You might notice your breath is shallow, out of sync or you might find yourself holding in your breath at times. This creates a vicious cycle as out of control breathing is caused by stress but also causes stress, prolonging the symptoms and making them worse.  Whereas deep, controlled breathing has the opposite effect. A slow and steady inhalation and exhalation signals the parasympathetic nervous system to calm the body down. As our breathing is an automatic, unconscious, habitual function of the body, we might not even notice how we are breathing. Therefore, it is important to tune into your breath.  There are countless breathing techniques which helps relax the body and mind, but the general aim is to shift from quick, shallow upper torso breathing to a slow, deep abdominal breath.  Take a minute to focus on your breathing and its pattern. Then place your hand on your stomach and strive to feel the abdomen expand and contract as you breathe in and out. Pay attention to how you feel after engaging in this breathing technique, you are sure to feel calmer.  Food for thought  We all know the tendency to comfort eat when feeling stressed or emotional and it can be tempting to seek out sugary, high calorie, high fat foods for instant gratification or out of sheer convenience. This response however only works in the very short term and again can aggravate our stress levels.  Stress and anxiousness can create digestive and gut issues. Simple things like drinking more water to stay hydrated, reducing your caffeine intake and eating three balanced meals each day can help. Stress can leave your energy reserves depleted and low on essential vitamins and minerals.  Consume plenty of wholesome food that is rich in good nutrients.  Foods high in Vitamin C are understood to reduce anxiety levels while green leafy vegetables and nuts are high in magnesium which can regulate our stress hormones.  Rest and digest  For our brain to function optimally it needs rest and this responsibility falls to the parasympathetic nervous system, also known as the rest and digest system. The parasympathetic nervous system slows our stress response by releasing hormones that relax the mind and body and is where digestion, detoxifying and healing occur.  To activate the rest and digest system, there is no other option but to relax. For some that is mediation, practising yoga or indulging in some self-care.  Self-care has become a popular notion in recent years, but it is not all bubble baths and face masks. Forms of self-care can be spending time in nature, exercising, reading, journaling, colouring, tidying your surrounds or spending time with loved ones. Simply put, self-care practises are tools to help ease our response to stress and enhance our body and mind’s ability to rest, reflect and replenish.  It is important to also take regular breaks throughout the day, a brief pause in momentum allows the brain space to think and process information and brings clarity that helps you feel in control and ultimately reduce stress.  Get some ZZZs The power of sleep to regulate our stress levels should not be underestimated. Stress and anxiety can lead to sleeping problems and a lack of sleep can affect your general wellbeing – again another vicious cycle we can find ourselves in.  When we are not getting enough sleep, it is more difficult to regulate our mood, emotions, and reactions, can affect our concentration, memory and even lead to poor decision making. It’s not always possible to get as much sleep as we would like, generally we should be aiming for at least 5 hours of sleep a night but ideally, we should aim for 7-8 hours. To feel well rested, it is important we develop habits and routines that aid our ability to drift off.  Create a healthy sleep routine by going to bed and getting up at the same time every day, avoid lie ins and naps that can then disrupt our natural sleep cycle.  Start your own personal wind down by creating a night-time routine that you then begin to associate with sleep. It can be as simple as brushing your teeth and washing your face, developing a night-time skincare routine, reading a book or stretching.    This is one of the harder habits to develop but try to limit your use of technology an hour before bed. Our devices keep us awake and stimulate the brain through the activity itself but also from the blue light emitted from the screen. Most phones these days have a blue light filter and can be scheduled to switch on at a certain time.  Thrive is the Institute’s dedicated wellbeing hub which provides emotional and practical support to our members, students and their family members for life. Should you find yourself in a difficult situation, the team at Thrive can help steer you through life’s ups and downs. Talk to us today on mobile: (353) 86 024 3294 or email us.

Revenue has updated the filing guidelines for DAC 2 – Common Reporting Standard (CRS) to confirm that the CRS XML Schema Version 3.0 and User Guide 4.0 recently published by the OECD will come into effect from 1st January 2027 and will be used for all filings from that date onwards. The guidelines have also been updated to include a link to CRS Schema information under Annex 3 of Standard for Automatic Exchange of Financial Account Information in Tax Matters.

The Revenue Economic Research Unit has  published a news update regarding a survey it is conducting of taxpayers who interact with Revenue’s customs services. This short online survey is being carried out with a view to understanding customs issues encountered by taxpayers and to assist in improving the quality of the services provided by Revenue. Revenue has confirmed that the survey is not connected with a taxpayer’s customs affairs. Taxpayers who have been selected to complete the survey will receive an email invitation to complete it before 18 July 2025.

The Central Statistics Office (CSO) has published the Annual National Accounts 2024 which confirms that Gross National Income (GNI*), a key deglobalised measure of Ireland’s economic performance, increased by 4.8 percent last year. GDP grew by 2.6 percent, primarily driven by growth in sectors dominated by domestic activity. In 2024, Modified Domestic Demand (MDD), a broad measure of underlying domestic activity that covers personal, government and investment spending, rose by 1.8 precent. Total exports grew by 8.6 percent, which was driven by an increase in services exports of 10.9 percent. Total imports grew by 2.7 percent last year.  Commenting on the publication, Minister for Finance Paschal Donohoe T.D. said: “I welcome today’s data which confirm robust growth in the domestic economy last year. Inflation eased considerably throughout 2024, which boosted real incomes. As a result, consumer spending grew solidly by just under 3 per cent, supported by strong growth in employment. Overall, Modified Domestic Demand (MDD) increased by 1.8 per cent in 2024, while GNI* increased by almost 5 per cent. From a policy perspective, we need to continue to calibrate economic and budgetary policies that recognise the changed external backdrop. In particular, this means focusing on boosting the competitiveness of the economy and continuing to build up our fiscal buffers. The government will set out its updated strategy in the Summer Economic Statement later this month”.

Last week, the Minister for Social Protection, Dara Calleary T.D. launched a major national awareness campaign for the new Automatic Enrolment Retirement Savings System, called ‘My Future Fund’. In addition to the campaign, information resources are also available including a dedicated online hub and information videos. The available resources provide details on how auto enrolment will work, who will be auto enrolled, contribution rates and relevant information for employers and employee. Announcing the launch of the campaign, Minister Calleary said: “I believe that My Future Fund will transform how people save for their retirement. This landmark policy will help hundreds of thousands of hardworking people in Ireland put money aside for their life after work. Auto Enrolment has been talked about for decades. I am delighted that this is finally happening. My Future Fund will mean that two-out-of-three private sector employees who currently have no supplementary pension will get to enjoy a greater sense of wellbeing and financial freedom in the future."

Revenue issued a news update last week confirming its continued commitment to the Small Company Administrative Rescue Process (SCARP). In the update, Revenue outlined its role and responsibilities in the process and emphasized that its primary objective is to work constructively with financially distressed companies, while ensuring that public interest safeguards remain in place. Restructuring under SCARP can facilitate certain businesses which may be facing difficulties in repaying their debt obligations and were once viable to help them restart trading, thereby saving the business and jobs. Revenue outlines in the news item that for directors acting in good faith, SCARP remains a valuable and supported option to restructure a viable business. Under the Companies Act 2021, Revenue has a structured opt‑out right which is considered a legal safeguard to ensure the integrity of the SCARP process is not misused to evade tax liabilities. Since SCARP was introduced in December 2021, Revenue confirmed that there have been 99 applications for SCARP during which Revenue has exercised the opt-out in 19 cases.   Revenue confirmed that it will only exercise its opt-out right under clearly defined circumstances as follows: Where Revenue cannot quantify the debt due as a result of outstanding returns or other relevant information, an ongoing audit or intervention, or an active tax appeal, or Where the company or directors has a track record of non or poor compliance. A dedicated SCARP team has been established by Revenue to streamline communications and support viable outcomes.

Last week, President Trump signed the Executive Order ‘Extending the Modification of the Reciprocal Tariff Rates’ which effectively extended the suspension of ‘reciprocal tariffs’ on EU imports until 1 August 2025. These ‘reciprocal tariffs’ were originally announced by President Trump in April this year and had been suspended until 9 July 2025.  Following the announcement of this further suspension, the US President sent a letter to European Commission President Ursula von der Leyen announcing that a 30 percent tariff would be imposed on imports from the EU on 1 August 2025. In a statement following the announcement, the Tánaiste, Minister for Foreign Affairs and Trade and Minister for Defence, Simon Harris T.D. said: “There is no necessity to escalate the situation or to further increase the additional tariffs which have been imposed on the EU. The Government strongly supports the efforts by the European Commission to reach a mutually beneficial agreement with the US. The EU is at the negotiating table and will remain there. Now is the time to redouble our efforts and to seek to achieve positive results in the time available. The EU will remain united and focused as negotiations continue between now and 1 August.”

In this week’s post EU exit corner, we bring you the latest guidance updates and publications relevant in the post EU exit environment. The most recent Trader Support Service bulletin is also available as is the most recently published Brexit and Beyond newsletter from the Northern Ireland Assembly EU Affairs team. Miscellaneous guidance updates and publications This week’s miscellaneous guidance updates and publications are as follows: Check when you can account for import VAT on your VAT Return, External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service, Internal temporary storage facilities (ITSFs) codes for Data Element 5/23 of the Customs Declaration Service, Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service, Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020, 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, Customs, VAT and excise UK transition legislation from 1 January 2021, 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, and Export goods from the UK: step by step.  

In this week’s detailed miscellaneous updates, which you can read more about below, HMRC has launched a new dedicated bereavement service helpline and the UK regulations for the new Crypto-Assets Reporting Framework and the updated Common Reporting Standard have been laid before Parliament. In other news this week: As Wimbledon’s strawberries and cream season comes to an end, the VAT debate over Marks and Spencer’s limited-edition strawberries and cream sandwich, inspired by the Japanese "fruit sando", continues to rumble on – will the taxman grab a bite? The scammers are out in force in recent week’s: HMRC’s latest Press Release on scams is warning of winter fuel scams, and After the announcement of the loss of £ 47 million as a result of successful taxpayer phishing scams, HMRC’s action against the fraudsters continues with the announcement of arrests in Romania, 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 finally, Check HMRC’s online services availability page for details of planned downtime and the online services affected. New dedicated bereavement service helpline Bereaved taxpayers or their representatives are now able to report a death and settle the deceased’s tax affairs by calling HMRC’s new dedicated bereavement service helpline on‌‌‌ ‌‌0300‌‌‌ ‌‌322‌‌‌ ‌‌9620. Interactive Voice Response messages will direct taxpayers who ring this new number to PAYE, Self-Assessment, or Child Benefit depending on the service they need. This aims to get taxpayers/their agents to the right place first time around and will allow them to talk to someone about several matters during the same call. Crypto-assets reporting framework and updated Common Reporting Standard The UK regulations for the new Crypto-Assets Reporting Framework and the updated Common Reporting Standard (CRS2.0) have recently been laid before Parliament. Both will come into effect from 1 January 2026. In summary, these regulations will impact on a range of financial services businesses such as banks, asset managers and insurance companies and will also bring e-money providers and crypto-asset service providers into scope for the first time. Under both, there will be a £300 penalty per account for failure to collect a self-certification or to apply due diligence, and a £100 penalty per account for incorrect reporting. The regulations also introduce a penalty for customers of institutions who fail to provide a self-certification when requested of up to £300. HMRC has launched a Press Release highlighting these changes.

The Institute is pleased to advise that the link for booking the HMRC led webinar on Making Tax Digital (MTD) for income tax, which we covered in last week’s Chartered Accountants Tax News, is now open for booking. The webinar will take place on Tuesday 16 September 2025 from 1-2pm. HMRC has also recently launched its MTD comms campaign page ‘Making Tax Digital for Income Tax - HMRC guide.’ HMRC is holding two ‘Talking Points’ webinars this week on MTD for income tax which you can book at the below links: How to get ready for MTD if you are an agent, and Client authorisation and enrolment. The guidance on choosing more than one agent has also been updated: Use Making Tax Digital for Income Tax.  

The second 2024/25 self-assessment (SA) payment on account for income tax and Class 4 National Insurance Contributions (NICs) is due for payment on or before midnight on Thursday 31 July 2025. Anyone who is self-employed is required to make two payments on account for 2024/25 unless: Their 2023/24 SA tax bill was less than £1,000, or  More than 80 percent of all the tax owed in 2023/24 was deducted at source, for example via PAYE.  Each payment on account made should be 50 percent of the person’s total income tax and Class 4 NICs liability for 2023/24. If the final tax liability in 2024/25 is greater than the total payments on account made, a balancing payment will be due on or before 31 January 2026.  If a taxpayer knows that their tax bill for 2024/25 is going to be lower than that in 2023/24, a claim can be made to HMRC to reduce payments on account. 

In a Written Ministerial Statement to Parliament by the Exchequer Secretary to the Treasury, it is confirmed that draft clauses for the next Finance Bill will be published next week on Monday 21 July 2025. These are expected to cover pre-announced policy changes (there are no details of precisely what though) and will include “accompanying explanatory notes, tax information and impact notes, responses to consultations and other supporting documents”. This is traditionally known as legislation day or ‘L-day’. Coverage of L-day will feature in Chartered Accountants Tax News in due course. It remains unclear precisely which policy changes we may see draft legislation published for next week, particularly if drafting is still in progress for areas such as recent consultations or where decisions are still being made on the final details of specific policies. There is, however, some speculation that we may see draft clauses for the controversial changes to inheritance tax, including the curtailing of agricultural property relief and business property relief. The Institute has previously written to the Government on this and also responded to the technical consultation which took place earlier this year.

This is the key recommendation of the Institute’s Northern Ireland Tax Committee, chaired by Janette Burns, in its response last week to the UK Government consultation ‘Transfer pricing scope and documentation’. This consultation proposes to remove the medium sized transfer pricing exemption for cross-border transactions, which as the Committee has highlighted, will have a disproportionate impact in Northern Ireland for transactions with its nearest neighbour, Ireland. For that reason, the Committee recommends that the medium sized exemption remains for these transactions. The Committee also recommended that there be a transition period of at least three years before removal of the medium sized exemption, if this proceeds. It also took the opportunity to highlight the need for the regional impact of policy changes to be embedded throughout the UK tax policy consultation and implementation cycle in future.

Readers will know that accountants in practice, as designated persons under Irish anti-money laundering legislation, have a statutory obligation to report suspicious transactions to both the Financial Intelligence Unit (FIU) of An Garda Síochána and the Irish Revenue Commissioners. In February 2025 Chartered Accountants Ireland hosted a webinar on suspicious transaction reporting when the Professional Accountancy team were joined by representatives of both An Garda Síochána and the Revenue Commissioners. They provided an overview of how to report on the recently updated FIU GoAML system, as well as the Revenue system. Click the link to access the webinar  https://youtu.be/SL_h9msVwJo. Also available now are details of some of the questions and potential answers  which were discussed at the webinar. This information is provided as resources and information only and nothing in these pages 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 pages. 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 these pages, 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 in these pages.

In July 2025 the UK’s Financial Conduct Authority (FCA) published revised guidance for firms on the treatment of politically exposed persons for anti-money laundering purposes. Guidance is provided on how to apply a proportionate and risk-based approach to UK Politically Exposed Persons (PEPs), their relatives and close associates for anti-money laundering purposes. The guidance includes: - clarifications that firms should not treat non-executive board members (NEBM) of civil service departments in the UK as PEPs; - changes to reflect amendments made to the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 and - updates to the sign-offs for PEP business relationships.   This information is provided as resources and information only and nothing in these pages 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 pages. 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 these pages, 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 in these pages.