DISCLAIMER

With effect from 2 January 2009, Espreon Corporate Services Pty Ltd and Recount Expense Management Pty Ltd (trading as Billback Systems) and their respective subsidiaries have been sold to Reckon Limited, and these companies and the Corporate Services and Billback Systems businesses are no longer owned by or form part of , or are otherwise affiliated with, the Espreon Limited group.

Espreon Limited has agreed to redirect users from its website to the Corporate Services website of Reckon Limited for a transitional period.

However, Espreon Limited takes no responsibility for the acts or omissions of Espreon's former Corporate Services or Billback Systems businesses or of Reckon Limited or any of its subsidiaries from 2 January 2009.

Corporate Services

Espreon Corporate Services is Australia's leading provider of documentation for Company Formations, Secretarial Services, Trusts, and Self Managed Super Fund Trust Deeds. Be Confident - Espreon is Australia's only ASX listed provider of corporate services as well as online searching with authorities such as Land Titles, ASIC, ITSA, and REVs. We partner with a law firm to bring you advice for trust structures (without legal fees) and a panel of SMSF experts to ensure compliance and the highest quality SMSF deed available. More Accountants use Espreon for their company formations than any other Australian provider. We're so confident, we provide a money back guarantee for our products and service.

Standard SMSF Deed A compliant SMSF trust deed for everyday super needs  Strategist SMSF Deed Australia's highest quality strategic SMSF trust deed   SMSF Upgrades Upgrades for your Standard and Strategist SMSF deeds

Preferred Name Company Instant companies delivered by email and in the post Shelf Company Pre-named companies in a deluxe black binder Company Compliance Dedicated company compliance services team

Discretionary Trust Trusts reviewed and customised by a solicitor Instalment Warrants Comprehensive documents to allow your SMSF to borrow Constitution Upgrade Replace or amend an existing company with ease