Stratum Audit Services LLP Last updated: November 2026
These Terms and Conditions ("Terms") govern your use of the website https://stratum.mu ("the Website"), operated by Stratum Audit Services LLP, an independent professional services firm registered in the Republic of Mauritius, with its registered office at Level 12, Tower 1, Nexteracom, Rue du Savoir, Ebene, Cybercity, Mauritius ("Stratum", "we", "us", "our").
By accessing or using the Website, you agree to be bound by these Terms. If you do not agree with any part of these Terms, please discontinue use of the Website.
Stratum is an independent professional services firm providing audit, accounting, tax and advisory services to businesses in Mauritius and internationally. Stratum is a licensed audit firm registered with the Financial Reporting Council (FRC) of Mauritius, and its professionals hold memberships with bodies including the Mauritius Institute of Professional Accountants (MIPA), the Association of Chartered Certified Accountants (ACCA), and the ICAEW Business and Finance Professional (BFP) qualification.
The Website and its content (including text, graphics, logos, and firm materials) are provided for general informational purposes only. You agree to use the Website only for lawful purposes and in a manner that does not infringe the rights of, or restrict or inhibit the use and enjoyment of, the Website by any third party.
You may not:
The content published on the Website — including descriptions of our services, industries served, and general information about audit, tax, accounting, and advisory matters — is provided for general information purposes only and does not constitute professional, legal, tax, accounting, or financial advice.
No content on the Website should be relied upon as a substitute for specific professional advice tailored to your circumstances. Stratum accepts no responsibility for any loss occasioned to any person acting or refraining from acting as a result of material published on the Website. Formal professional advice and services are provided only pursuant to a signed engagement letter or contract between Stratum and the client, which sets out the specific scope, terms, and conditions of the engagement.
Any engagement for audit, tax, accounting, corporate secretarial, or advisory services is subject to a separate written engagement letter agreed between Stratum and the client. That engagement letter — and not this Website — governs the scope of work, fees, responsibilities, and terms of the professional relationship, including matters such as client due diligence, AML/CFT requirements, confidentiality, and limitation of liability.
Nothing on this Website constitutes an offer to provide services, and enquiries submitted through the Website do not, by themselves, create a client relationship or contractual obligation on the part of Stratum.
All content on the Website, including the Stratum name, logo, brand elements, text, graphics, and design, is the property of Stratum Audit Services LLP or its licensors and is protected by applicable intellectual property laws. You may view and print pages from the Website for personal, non-commercial reference only, provided that copyright and other proprietary notices are retained.
The Website may contain links to third-party websites for convenience or reference. Stratum does not control and is not responsible for the content, accuracy, or practices of any third-party website. Inclusion of a link does not imply endorsement.
We aim to keep the Website available and up to date but do not guarantee uninterrupted or error-free access. We may suspend, withdraw, or restrict availability of all or part of the Website for business or operational reasons, including maintenance, without notice.
To the fullest extent permitted by applicable law, Stratum shall not be liable for any direct, indirect, incidental, or consequential loss or damage arising from your access to, or use of (or inability to use), the Website, including reliance on any information published on it. This clause does not exclude or limit liability that cannot lawfully be excluded or limited under Mauritian law.
Any personal data you submit through the Website (for example, via a contact or enquiry form) is handled in accordance with our Privacy Policy and our GDPR & Data Protection statement.
We may update these Terms from time to time to reflect changes in our services, legal or regulatory requirements, or the operation of the Website. The updated Terms will be posted on this page with a revised "Last updated" date. Continued use of the Website after such changes constitutes acceptance of the revised Terms.
These Terms are governed by and construed in accordance with the laws of the Republic of Mauritius. Any dispute arising out of or in connection with these Terms shall be subject to the exclusive jurisdiction of the courts of Mauritius.
If you have any questions about these Terms, please contact us:
Stratum Audit Services LLP Level 12, Tower 1, Nexteracom, Rue du Savoir, Ebene, Cybercity, Mauritius Email: info@stratum.mu Phone: +230 57813655 Website: https://stratum.mu