Terms of Service

1. Acceptance of Terms

By accessing or using the website of HRK & Associates, you agree to comply with and be bound by these Terms of Service and all applicable laws and regulations of Nepal. If you do not agree with any portion of these terms, please discontinue use of this site immediately.

2. No Professional Advice or Client Relationship

All publications, articles, tax insights, guides, and informational materials on this website are provided solely for general educational purposes. They do not constitute formal tax, financial, legal, or accounting advice.

Accessing this site or communicating with us via online forms does not create a formal client-auditor relationship. Formal professional engagements are established exclusively upon the execution of a written Engagement Letter signed by authorized representatives of HRK & Associates.

3. Intellectual Property Rights

All website design, logos, text, structural layout, articles, and graphics are the exclusive property of HRK & Associates or its licensors and are protected under copyright and trademark laws of Nepal.

You may view and print materials for personal, non-commercial reference. Redistribution, republication, or reproduction of any content without prior written permission from HRK & Associates is strictly prohibited.

4. Limitation of Liability

While we strive to ensure that all information on this site is accurate and up-to-date, tax regulations, laws, and compliance procedures in Nepal evolve continuously. HRK & Associates assumes no liability for reliance placed on general website content.

HRK & Associates and its partners shall not be held liable for any direct, indirect, incidental, or consequential damages resulting from the use of or inability to use this website.

5. External Links

This site may contain links to external portals (such as IRD Nepal, Office of the Company Registrar, or ICAN). HRK & Associates is not responsible for the contents, availability, or privacy practices of external third-party websites.

6. Governing Law & Jurisdiction

These Terms of Service are governed by and construed in accordance with the laws of Nepal. Any disputes arising out of or related to the use of this website shall be subject to the exclusive jurisdiction of the competent courts in Kathmandu, Nepal.