Disclaimer

Last updated: June 15, 2026

1. General information only

The information on this website is provided for general informational purposes only.

It is not intended to be, and should not be relied upon as, audit, accounting, tax, legal, regulatory, donor-compliance, financial, investment, governance or professional advice for any specific organisation, project, transaction or set of facts.

2. No client relationship

Your use of this website, submission of an enquiry, download of any resource, reading of any article, or communication with AMS through general contact channels does not create a client relationship or professional engagement.

AMS accepts professional engagements only after appropriate acceptance procedures, independence and conflict checks, agreed scope, written proposal or engagement letter, and any other required formalities.

3. No substitute for professional advice

Audit, accounting, tax, donor-compliance and regulatory matters are fact-specific. Requirements may depend on the organisation, legal status, contracts, donor agreements, accounting records, tax position, period under review and applicable rules.

You should obtain professional advice before making decisions based on information from this website.

4. Tax and regulatory content

Any tax, Ministry of Finance, payroll, withholding, business receipts tax, donor-compliance or regulatory content on this website is general in nature.

Tax and regulatory requirements may change, and their application may differ depending on the facts. AMS does not guarantee that website content reflects every current requirement or applies to your specific circumstances.

5. Audit and assurance content

Any audit, assurance, internal audit, risk, control or compliance content on this website is provided for general understanding.

It does not represent an audit opinion, assurance conclusion, internal audit report, control certification or professional finding.

Audit opinions, assurance reports, internal audit reports and advisory deliverables are issued only under formal engagement terms and based on agreed procedures, evidence and professional standards.

6. Donor and NGO compliance content

Content relating to NGOs, donor-funded projects, grant audits, donor reporting, procurement compliance or project closeout is general information only.

Donor requirements vary by agreement, project, donor, budget, implementing partner, reporting framework and contract terms. Organisations should review their own donor agreements and obtain engagement-specific advice.

7. Accuracy of information

AMS aims to keep website content accurate and useful, but does not guarantee that all information is complete, current or free from error.

AMS may update or remove website content at any time.

8. External links

This website may include links to external websites, including Google Maps, LinkedIn, professional resources or third-party platforms.

AMS does not control third-party websites and is not responsible for their content, accuracy, security, privacy practices or availability.

9. Limitation of responsibility

To the extent permitted by applicable law, AMS is not responsible for loss or damage arising from reliance on general website content, use of external links, website unavailability, or decisions made without obtaining professional advice.

10. Contact

If you need advice or support for a specific audit, tax, accounting, donor-compliance or advisory matter, contact AMS to discuss whether a formal engagement is appropriate.

AMS Chartered Accountants
Legal name: Ali Masih Sherzai Financial Audit Consultancy Services
Email: info@ams.af
Phone: +93 748 449 000
Address: Between Gul-e-Surkh and Proje Taimani Square, Kabul, Afghanistan