As per our Terms of Website use the text and graphic content of this web site may be used and printed ONLY under the following conditions:

• the content of the site is used for your own non-commercial purposes only
• copyright information is displayed (e.g. © Gorilla Accounting Limited 2015)
• the content is not modified which includes but is not limited to ensuring that any pictures, graphics, photographs, audio files or similar are not separated from the text.
• Where it is sought to distribute the content such distribution does not take place without the written authority of Gorilla Accounting Limited.