Terms of Use
Last updated: 1 September 2026. These terms apply to all users of this website.
1. Acceptance of Terms
By accessing or using the website of APRA & Associates LLP (“the Firm,” “we,” “us,” or “our”) at aprafirm.com and any successor or related domain (“Website”), you agree to be bound by these Terms of Use. If you do not agree to these terms, you must immediately discontinue use of this Website. These terms constitute a legally binding agreement between you and APRA & Associates LLP, a limited liability partnership registered under the Limited Liability Partnership Act, 2008 with its principal office at Pitampura, Delhi.
2. Nature of the Website
This Website is intended solely to provide general information about APRA & Associates LLP, its practice areas, professionals, and publications. Nothing on this Website constitutes or should be construed as legal, tax, financial, regulatory, or professional advice of any kind. The information published here is provided for general informational purposes only and may not reflect the most current legal or regulatory developments.
The transmission, receipt or use of this Website, or a communication initiated through it, does not create a professional engagement, fiduciary relationship or accountant-client relationship between you and APRA & Associates LLP or any of its partners or employees. No professional engagement is created unless the Firm completes its acceptance procedures and a duly authorised partner signs a written engagement letter.
3. Intellectual Property
Unless otherwise indicated, content created by APRA & Associates LLP for this Website — including text, graphics, publications, briefings and website code — is owned by or licensed to the Firm and is protected by applicable intellectual-property laws. Third-party names, trademarks, logos, documents and other materials remain the property of their respective owners, and their appearance does not transfer ownership to the Firm or necessarily imply endorsement.
You may view, download, and print content from this Website solely for your personal, non-commercial informational use, provided you do not modify the content and retain all copyright and proprietary notices. You may not reproduce, republish, distribute, transmit, publicly display, publicly perform, adapt, or otherwise exploit any content from this Website for commercial purposes without prior written permission from APRA & Associates LLP. Requests for permission should be directed to info@aprafirm.com.
4. Prohibited Conduct
When using this Website, you agree not to:
- Use any automated means, scraping tools, spiders, or bots to access, collect, or harvest information from the Website;
- Attempt to gain unauthorised access to any part of the Website, server, or connected systems;
- Transmit any virus, malware, or other malicious code through the Website;
- Use the Website to send unsolicited commercial communications;
- Impersonate any person, partner, or employee of the Firm, or misrepresent your affiliation with any person or entity;
- Use the Website in any manner that could damage, disable, overburden, or impair its proper functioning;
- Use any content from this Website in a manner that could constitute defamation, breach of privacy, or any other unlawful act.
5. Third-Party Links and External Resources
This Website may contain links to third-party websites, including government portals, regulatory bodies and professional associations. Links are provided for convenience and do not, by themselves, constitute endorsement. The Firm does not control third-party content, availability, security or privacy practices. Your use of a third-party website is governed by that provider’s terms and policies.
6. Limitation of Liability
To the fullest extent permitted by applicable law, the Firm, its partners, employees and agents will not be liable for loss arising solely from reliance on general Website content, interruption or unavailability of the Website, or use of a linked third-party resource.
The Website and its general content are provided on an “as is” and “as available” basis without a representation that they are complete, current or suitable for a particular purpose. Nothing in these Terms excludes or limits any liability, duty or right that cannot lawfully be excluded or limited, including obligations arising under an executed professional engagement.
7. Privacy and Submissions
Personal data submitted through the contact form, recruitment process or other Website features is handled as described in our Privacy Policy. You are responsible for ensuring that you are authorised to provide any information you submit. Do not send confidential client material or sensitive engagement documents through a public form unless the Firm has expressly asked you to do so through an approved channel.
8. Modifications and Governing Law
APRA & Associates LLP reserves the right to modify, suspend, or discontinue any aspect of this Website at any time without notice. The Firm also reserves the right to revise these Terms of Use at any time by updating this page. Your continued use of the Website after any such changes constitutes your acceptance of the revised terms.
These Terms of Use shall be governed by and construed in accordance with the laws of India, without regard to its conflict of law provisions. Any dispute arising under or in connection with these terms shall be subject to the exclusive jurisdiction of the courts located in New Delhi, India.
For any questions regarding these Terms of Use, please contact us at info@aprafirm.com or write to APRA & Associates LLP, 379, 3rd Floor, Aggarwal Millenium Tower-II, Netaji Subhash Place, Pitampura, Delhi – 110034.