Website Terms & Disclaimer

Last updated: October 2026

About this website

This website is operated by Tommy Ung & Partners PLT (202006000027 (LLP0025192-LCA)), a limited liability partnership registered in Malaysia, of 6-2, Suite B, Jalan Puteri 2/4, Bandar Puteri, 47100 Puchong, Selangor. By using the website you accept these terms. If you do not accept them, please do not use the website.

Who provides our services

Audit and assurance services are provided by Tommy Ung & Partners PLT. Tax services, and other services where the engagement letter says so, are provided through associated entities that hold the approvals required for that work. A partner of Tommy Ung & Partners PLT oversees each engagement, and the engagement letter names the entity you are contracting with and sets out the agreed scope, including whether we file returns on your behalf.

General information only

The content of this website is general information about the firm and the types of engagement it undertakes. It is not professional, legal or tax advice and must not be relied on as such. Descriptions of auditing standards, tax rules and legal requirements are summaries, may not reflect the latest position and may not apply to your circumstances. Obtain advice on your specific facts before acting.

No engagement without an engagement letter

Using this website, or sending us an enquiry, does not create a professional or contractual relationship. We act only after completing our acceptance procedures and signing an engagement letter. We may decline an engagement, including where independence or other professional requirements would not be met.

Confidential information

Please do not send confidential information through the enquiry form or by email before an engagement is agreed. Internet communications are not guaranteed to be secure or error-free.

Accuracy, availability and liability

We take care to keep the website accurate and available, but we give no warranty that it is complete, current or free from error, interruption or harmful components. To the extent permitted by law, we are not liable for any loss arising from use of, or reliance on, this website or any linked website. Nothing in these terms excludes or limits liability that cannot be excluded or limited under Malaysian law.

Intellectual property

The content and design of this website, including the TU&P name and logo, belong to Tommy Ung & Partners PLT unless stated otherwise. You may view and print pages for your own reference. You may not reproduce, republish or adapt the content without our written consent.

External links

Where this website links to other sites, we are not responsible for their content, availability or privacy practices.

Personal data

Our Privacy Notice explains how we handle personal data collected through this website.

Changes to these terms

We may update these terms. The version on this page applies from the date shown above.

Governing law

These terms are governed by the laws of Malaysia, and the courts of Malaysia have jurisdiction over any dispute arising from them.

Contact

enquiry@tupartners.co · 03-8051 0332