The Statements and Guidelines expressed as endorsed on this website have been endorsed as general documents, appropriate having regard to the general circumstances to which they apply at the time of their endorsement. It is the responsibility of the user to have express regard to the particular circumstances of each case, and the application of the Statements and Guidelines in each case.

GESA’s endorsement is applicable at the time at which the endorsement is expressed. The Statements and Guidelines, developed by third parties, may be reviewed and updated from time to time. GESA does not necessarily take responsibility for reviewing its endorsements, and it is the responsibility of the user to ensure that they have obtained the current version, or are aware of more recent or more appropriate Statements and Guidelines.

The Statements and Guidelines have been prepared having regard to the information available at the time of their preparation (and applicable at the time of GESA’s endorsement), and the user should therefore have regard to any information, research or other material which may have been published or become available subsequently. GESA takes no responsibility in this case.

Whilst GESA endeavours to ensure that professional documents are as current as possible at the time of their endorsement, it takes no responsibility for matters arising from changed circumstances or information or material which may have become available subsequently.

The endorsement of GESA does not imply that the Statements and Guidelines are applicable in all cases, or in any particular case, but are general policy documents that may provide guidance for users. Users should use their own judgment and consider the particular circumstances of each case.