If you are an individual, you represent and warrant that you have reached the age of majority in the jurisdiction in which you reside,
and that you are in any event at least 18 years old.

If you are using the Websites on behalf of a corporation or other organisation,
you represent and warrant that you have the ability to agree to these Terms on behalf of such organisation and
all references to “you” throughout these Terms will include such organisation, jointly and severally with you personally.

You represent and warrant that you and/or the organization you are acting on behalf of:
(i) are not located, organized, or resident in a country that is subject to an embargo imposed by a government, union,
or an intergovernmental organisation, including without limitation the United States, the United Kingdom, the European Union or any EU member state,
or the United Nations, or that has been designated by such parties as a “terrorist supporting” country; (ii) are not listed on any government,
union, or intergovernmental organisation list of prohibited or restricted parties; and (iii) are not owned or controlled,
directly or indirectly by any party described in clauses (i) and (ii) of this provision. If any applicable law,
rule or regulation prohibits you to access the Websites, you may not access them. If you nevertheless access or use the Websites,
you will still be bound to these Terms and shall have all the obligations, responsibilities and liabilities as if you were eligible to do so.

Features

Certain features of the Websites are available only to Registered Users. Current examples include access to premium content,
reading lists, and any on-site commenting or collaboration activities. Additional features may be made available to Registered Users over time.

How to register

To register, you will need to provide certain information about yourself and create a username and password.
This combination of information (“Account”) will be your Account as a Registered User.

Registrations may be accepted, rejected or cancelled by us at any time and for any reason.
If your registration is cancelled, you will continue to have access to the Websites; however,
you will no longer have access to features available only to Registered Users.

Responsibilities of Registered Users

If you choose to register with us and become a Registered User, you agree you are solely responsible for your
Account and any and all activities that occur under your Account, including all activities of any persons who gain access
to your Account with or without your permission. In becoming a Registered User, you also agree to:

• provide true, current, accurate and complete information about yourself as
  requested by us from time to time and notify us promptly of any changes to
  your information so that your Account information is current, complete and
  accurate;
• maintain the confidentiality and security of your Account, including your
  username and password;
• notify us immediately of any unauthorised use of your Account, Account
  password, or service provided through your Account, as well as any breach
  of security with respect to your Account, Account password, or service
  provided through it; and
• assist us, if and as we request, to stop or remedy any breach of security
  related to your Account.

Privacy of Registered Users

Our Privacy statement explains how we protect and use your personal information; the Registered User section of the Privacy statement
explains additional information we collect and additional uses of information about Registered Users.

Termination

We may, in our sole discretion, suspend, restrict or terminate your use of the Websites (including your Account, if you are a Registered User),
effective at any time, without notice to you, for any reason, including because the operation or efficiency of the Websites or our or any third party’s
equipment or network is impaired by your use of the Websites; we have received a third party complaint which relates to your use or misuse of the Websites;
or you have been or are in breach of any term or condition of these Terms. We will have no responsibility to notify any third party,
including any third party providers of services, merchandise or information, of any suspension, restriction or termination of your access to the Websites.

Our content

Except where expressly stated otherwise, all right, title, and interest in and to the Websites and all Content,
source code, processes, designs, technologies, URLs, domain names, marks, and logos forming any part of the Websites (collectively, “Our Content”)
are (a) fully vested in us, our licensors, or our suppliers and (b) protected by applicable
copyrights, trademarks, patents, trade secrets, database rights, or other proprietary rights and laws.

You agree that access and use of Our Content is subject to these Terms, including the disclaimers and limitations of liability herein.
Nothing in your use of the Websites or these Terms grants you any right, title or interest in or to Our Content except the limited right
to use the Websites as set out in these Terms.

Unless otherwise expressly authorised by us in writing, you agree not to

• copy, modify, deep link, rent, lease, loan, sell, assign, sublicense, grant a
  security interest in or otherwise transfer any right or interest in Our Content;
• remove any proprietary notices or labels on or in Our Content; or
• allow any other person or entity to engage in any of the foregoing.

Your content

The Websites may contain functionality that permits you to comment on articles; share materials;
provide ideas, proposals, suggestions (“Feedback”); or otherwise make available certain materials through or
in connection with your use of the Websites (collectively, “Submissions”).

If you choose to make publicly available any of your personal information or other information through the Websites
(for example through posting a comment or other form of Submission), you do so at your own risk.
You will also comply with all relevant requirements set out in these Terms when making a Submission.

You acknowledge and agree that your Submissions are not confidential; that your provision of Submissions is gratuitous,
unsolicited and without restriction; and that the provision of any Submission does not place MC under any fiduciary or other obligation.

We may (but have no obligation to) monitor, evaluate, alter or remove Submissions before or after they appear on the site; however,
we have no control over and are not responsible for any use or misuse (including any distribution) by any third party of Submissions.
If and when we do monitor your use of one or more of the Websites, we will do so in accordance with applicable law.

You represent and warrant that you have all rights necessary to grant the licenses referred to in these Terms.
You further represent and warrant that your Submissions are (a) complete and accurate and (b) are not fraudulent,
tortious, or otherwise in violation of any applicable law or any right of any third party.
You irrevocably waive any “moral rights” or other rights with respect to attribution of authorship or
integrity of materials regarding each Submission that you may have under any applicable law under any legal theory.

Ownership

We do not claim ownership of your Submissions; however, you agree that by posting, uploading, inputting, providing,
submitting, entering, or otherwise transmitting your Submissions to us or any third party using the Websites:

1. You have thereby granted us a royalty-free, non-exclusive, worldwide, fully paid-up,
   perpetual,
   
   irrevocable, transferable and fully sublicensable (through multiple tiers) license, without
   additional
   consideration to you or any third party, to reproduce, distribute, perform, and display
   (publicly or otherwise),
   create derivative works of, adapt, modify and otherwise use, analyse, exploit and practice any comment or
   Submission, in any format or media now known or hereafter developed, and for any purpose (including promotional purposes,
   such as testimonials);
2. You confirm, represent and warrant to us that you have all rights, titles and
   interests, as well as the power and authority necessary, to grant the license
   to your Submissions set out above;
3. You acknowledge and agree that the technical processing and transmission
   of the Websites, including your Submissions, may involve transmissions over
   various networks and changes to conform and adapt to technical
   requirements of connecting networks or devices, and that your Submissions
   may be subject to “caching” or other technical processing or transmission
   policies and procedures by us or at intermediate locations on the Internet.

Deletion

If you request to have your Account deleted to which your Submissions are connected, you acknowledge and agree that we may retain a
copy or copies of same for legal, compliance and regulatory purposes, subject always to your license to us, set out above, and to our Privacy statement.

Compliance and complaints

You agree that we may, without notice or liability, if we choose to do so (which we may decide at any time to do without assuming any obligation to do so),
disclose to third parties any of your information or your Submissions; monitor use of the Websites; and monitor, review,
and retain your Submissions if we believe in good faith that such activity is reasonably necessary to provide the Websites to customers,
monitor adherence to or enforce these Terms, comply with any laws or regulations, respond to any allegation of illegal conduct or
claimed violation of third party rights, or protect us or others.

If we receive a complaint relating to your use of the Websites, you acknowledge and agree that we may,
in our sole and absolute discretion and without notice or liability, investigate the complaint, restrict,
suspend or terminate any service involved, and/or remove your Submissions from our servers.

Third-Party Content

The Websites may contain links to websites and other materials made available by third parties (collectively, “Third Party Content”).
If you use such functionality, you are directing us to access, route and transmit to you the applicable Third Party Content.

Third Party Content may be protected by applicable copyrights, database rights, trademarks, patents, trade secrets or other proprietary rights and laws.
Nothing in your use of the Websites or these Terms grants you any right, title or interest in or to this Third Party Content except for the limited right
to use the Websites as set out in these Terms.

We neither control nor endorse, nor are responsible for, any Third Party Content and we make no representations or warranties with respect to them.
The availability of any Third Party Content through the Websites does not imply the endorsement of, or affiliation with, any provider of such Websites
or materials. Your use of any Third Party Content is at your own risk and is subject to any terms, conditions
and policies applicable to them (such as terms of service or privacy policies of the providers of the Third Party Content).

Trade and Service Marks

You may not use the “MOJUFISC” trade names, trademarks, service marks, logos or designs, or any other mark held by MOJUFISC,
in connection with any product or service that is not of any MOJUFISC & CLAIR Member Firm nor in any manner that is likely to cause confusion,
take unfair advantage or cause detriment. Nothing contained on the Websites should be construed as granting any right to use any trade names,
trademarks, service marks, logos or designs without the express prior written consent of the owner.

Open Source

The Websites may include open source components, which are licensed for use and distribution by us under applicable open source licenses.
Use of these open source components is governed by and subject to the terms and conditions of the applicable open source license.

Intellectual property infringement and other unlawful content

If you believe in good faith that materials made available on the Websites infringe your intellectual property rights or are otherwise unlawful,
you (or your agent) may send to MOJUFISC & CLAIR a written notice by mail or e-mail, requesting that MOJUFISC & CLAIR remove such material or block access to it.
If you believe in good faith that someone has wrongly filed a notice against you, you can send a counter-notice to MOJUFISC & CLAIR.
Notices and counter-notices must be sent in writing to MOJUFISC’s agent by e-mail to contact@mojuclairaudit.com or
by phone to MOJUFISC & CLAIR’s DMCA agent’s phone number (30) 69 74 19 90 62. We suggest that you consult your legal advisor before filing a notice or counter-notice.

Limitation of Liability

The Websites are provided for information purposes only and, to the maximum extent permitted by applicable law, MOJUFISC & CLAIR and
the MOJUFISC & CLAIR Parties exclude all liability for any loss or damage of whatever kind and however arising in connection with your use of,
or inability to use, the Websites and any materials you obtain via the Websites save that we do not exclude
or limit in any way our liability to you where it would be unlawful for us to do so (including liability for death or personal injury caused by our negligence
or the negligence of our employees, agents or subcontractors, and for fraud or fraudulent misrepresentation).

You acknowledge and accept that use of the Websites is subject to the risks inherent in any connection and transmission on the internet,
in particular in relation to security risks and vulnerabilities, technical performance and risk of interruption. Accordingly,
neither MOJUFISC & CLAIR nor any MOJUFISC & CLAIR Parties are liable to you in any circumstances for any losses or damages caused by disruption
or failure of internet networks or for any interruptions to or restrictions on the accessibility of the Websites arising for any reason,
including, but not limited to, by reason of a virus, security related vulnerability, or technical or operational failure of any nature.

TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, THE MOJUFISC & CLAIR PARTIES DISCLAIM ALL LIABILITY AND SHALL NOT BE LIABLE FOR ANY DIRECT,
INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL OR PUNITIVE LOSSES OR DAMAGES, INCLUDING WITHOUT LIMITATION DAMAGES FOR LOST PROFITS OR REVENUES,
GOODWILL, WORK STOPPAGE, SECURITY BREACHES, VIRUSES, COMPUTER FAILURE OR MALFUNCTION, USE, DATA OR OTHER INTANGIBLE LOSSES OR COMMERCIAL DAMAGES,
EVEN IF ANY OF SUCH PARTIES ARE ADVISED OF THE POSSIBILITY OF SUCH LOSSES, ARISING UNDER OR IN CONNECTION WITH THESE TERMS, THE SITE,
THE USE OF OR INABILITY TO USE THE SAME, OR ANY OTHER SUBJECT MATTER HEREOF.

THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, THE MOJUFISC & CLAIR PARTIES SHALL NOT BE RESPONSIBLE OR LIABLE TO YOU OR
ANY OTHER PERSON FOR ANY ERRORS OR OMISSIONS IN THE WEBSITES; ANY INFORMATION MADE AVAILABLE THROUGH THEM; ANY DECISION MADE OR ACTION TAKEN IN RELIANCE ON
THE WEBSITES OR THE INFORMATION MADE AVAILABLE THROUGH THEM; OR FOR ANY LOSS OR DAMAGES – INCLUDING DIRECT, INDIRECT, CONSEQUENTIAL, SPECIAL OR SIMILAR
LOSSES OR DAMAGES – THAT ARISE OUT OF OR IN CONNECTION WITH YOUR USE OF THE WEBSITES OR ANY INFORMATION OR MATERIALS OBTAINED BY YOU VIA OR IN CONNECTION WITH
THE WEBSITES.

Indemnification

To the maximum extent permitted by applicable law, you agree to defend (at the indemnified party’s option), indemnify,
and hold the MOJUFISC & CLAIR Parties and their insurers harmless from and against any action, proceedings, claims, causes of action,
demand, debts, losses, damages, charges, expenses and costs, including reasonable legal costs
and/or any amount paid to settle any action or to satisfy a judgement and expenses of any kind and character
whatsoever incurred by us relating to or arising from any content or information posted or transmitted by you using the Websites or otherwise
arising out of your use of the Websites or use of the Websites by any third party who is given or gains access to the Websites due to your action or inaction.
Your indemnification obligation to the MOJUFISC & CLAIR Parties includes but is not limited to any instance where one or more of your Submissions
(a) infringes any Third Party Content or other third-party intellectual property rights, or (b) is inappropriate, profane, defamatory, infringing, obscene,
indecent or unlawful.

The MOJUFISC & CLAIR Parties have the right at any time to forego the indemnification and assume the defence of any claim.
Notwithstanding the foregoing, it is not the intent of the MOJUFISC & CLAIR Parties to affect the rights of the MOJUFISC & CLAIR Parties
or their insurers to assume the defence or settlement of any claim against any MOJUFISC & CLAIR Party
for which insurance coverage is sought under any applicable insurance policy.

Disclaimers and Assumptions of Risk

MC makes no representations or warranties about the Websites. The Websites and all information provided to you via the Websites is provided “as is” and
“as available”. To the maximum extent permitted by applicable law, the MOJUFISC & CLAIR Parties disclaim all express, implied, and statutory warranties with respect
to the same, including without limitation any implied warranties of merchantability, satisfactory quality, fitness for a particular purpose, accuracy,
completeness, non-infringement, non-interference, error-free service, and uninterrupted service. MOJUFISC & CLAIR neither represents nor warrants that the Websites,
services and content provided through the Websites, or software or information downloaded from the Websites will be accurate, current, uninterrupted,
error-free, omission-free, or free from viruses or other harmful components.

BY MAKING AVAILABLE THE WEBSITES, MOJUFISC & CLAIR IS NOT MAKING AN OFFER OF ANY FINANCIAL, TAX, ACCOUNTING, LEGAL OR OTHER PROFESSIONAL SERVICES OR GOODS,
AND NONE OF THE INFORMATION PRESENTED ON THE WEBSITES SHOULD BE CONSTRUED AS LEGAL, TAX, ACCOUNTING OR ANY OTHER PROFESSIONAL ADVICE OR SERVICE.

Some jurisdictions prohibit the disclaimer of certain warranties or conditions or the limitation of certain types of liability.
In such circumstances, to the extent that such prohibitions prohibit any exclusions and limitations in these Terms,
such exclusions and limitations will not apply to you strictly to the extent necessary to make these Terms consistent with such prohibitions.

Amendments

We reserve the right to amend these Terms at any time without notice to you, but we will use reasonable efforts to publish each amendment
before such amendment becomes effective. We will only amend these Terms if the provisions in the Terms are no longer appropriate or if they are incomplete,
and only if the changes are reasonable. The latest, fully-amended version of these Terms will be published on the Websites. You are responsible for regularly
reviewing the Websites to obtain timely notice of such amendments. If you continue to use the Websites after the effective date of any amendment, you will be
conclusively deemed to have accepted such amended version of these Terms.

Privacy

Each of the Websites has a Privacy statement. You acknowledge that you have read the Privacy statement located on each of the Websites,
as it may be updated from time to time (the “Privacy statement”). You further acknowledge that, to the extent required under applicable law,
by using each such Website you consent to the collection, use, and disclosure by us of your personal information (whether previously collected or
to be collected) for the purposes identified therein.

Our Remedies

Without limiting any of our rights, we may suspend, restrict or terminate your use of the Websites (including your Account, if you are a Registered User),
effective at any time, without notice to you if the operation or efficiency of the Websites or our or any third party’s equipment or
network is impaired by your use of the Websites; we have received a third party complaint which relates to your use or misuse of the Websites;
you have been or are in breach of any term or condition of these Terms; we are required to do so for legal reasons; or if we have other valid reason to do so.
We will have no responsibility to notify any third party, including any third party providers of services, merchandise or information, of any suspension,
restriction or termination of your access to the Websites.

Enforceability

Your use of the Websites, and the content and features accessed through them, constitutes your agreement to these Terms;
such agreement will be deemed for all legal purposes to be in writing and legally enforceable as a signed written agreement.

No implied waiver

If you do not comply with these Terms, and we do not take action immediately, this does not mean we or any of
the MOJUFISC & CLAIR Parties are giving up any rights that we/they may have (such as taking action in the future).

Limitation Period

Any cause of action you may have with respect to these Terms or the Websites must be commenced within one year
after the claim or cause of action arose, or it will be barred.

Notices

Any notice, consent, waiver, approval, authorisation or other communication to be delivered in connection with these Terms:

• by us to you will be deemed to have been effectively and validly given if
  delivered or sent to any of the contact particulars then listed in your Account;
  and
• by you to us will be deemed to have been effectively and validly given only if
  in writing and delivered or submitted via this contact form

Assignment

We may at any time assign our rights and obligations under these Terms, in whole or in part, without notice to you. You may not assign these Terms without
our prior,written consent. These Terms will inure to the benefit of and bind you and us and our respective personal and legal representatives, successors and
permitted assigns.

Relationship

You agree that no joint venture, partnership, fiduciary, employment or agency relationship exists between us
and you as a result of these Terms or use of the Websites.

Entire Agreement

These Terms, as amended from time to time, including any and all documents, Websites, rules, Terms and policies referenced herein,
including but not limited to the Privacy statement, constitutes the entire agreement between us and you with respect to your use of the Websites.

English Language

The parties have requested and agree that these Terms and all documents relating thereto be drawn up in English.

Severability

If a particular term is found to be unenforceable, this will not affect any other terms.

Applicable Law

The Terms and any dispute or claim (including non-contractual disputes or claims) arising out of or in connection with them are governed by English law.
The courts of England and Wales shall have exclusive jurisdiction over all disputes and claims arising out of or in connection with these Terms.