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It contains information that is simplified for ease of comprehension. Although every effort is made to provide current and accurate information, errors or omissions can occur in the preparation of web pages.

Therefore, before relying on the material, users should independently verify its accuracy, completeness, currency, and relevance for their purposes.

Before any action or decision is taken on the basis of any material on this website, the user should obtain appropriate independent professional advice.

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The Commonwealth Ombudsman accepts no liability for any interference with or damage to a user's computer hardware, software or data occurring in connection with or relating to this website or its use. Users are encouraged to take appropriate and adequate precautions to ensure that whatever is downloaded from this site is free of viruses or other defects that may interfere with or damage the user's computer hardware, software or data.