The information provided herein is on the various aspects relating to rating / grading services. The information provided is not intended to replace or serve as a substitute for any accounting, tax, financial, technical, legal or other professional advice, consultation or service and the user should consult SMERA’s professionals in the respective areas.

Though, every effort has been made to verify the correctness of the contents on this site, the information and material are provided on an “as is” basis, and without guarantees or warranties of any kind, express or implied by SMERA or its directors or employees. Furthermore, any ideas and/or information provided or gained from this site need not necessarily reflect the views of SMERA or its directors or employees. While the site may be updated with changes periodically, SMERA does not guarantee that this site reflects the latest amendments/information at any time.

Under no circumstances, including but not limited to negligence, shall SMERA or its directors or employees be liable for any special or consequential damages that are alleged to have resulted from the use and/or inability to use this site or information contained therein, even if SMERA and/or its employees or directors have been notified of the possibilities of potential damages or losses.

The content of this site shall not be translated, distributed or published, either partly or fully, by the recipient or any other person for any purpose without the prior written consent of SMERA.