1.1 Disclaimer regarding content
We do not supply legal, investment, professional or career advice. Nothing on the Sites or within the documents available through the Sites constitutes legal, investment, career or other professional advice. You should not rely on any information posted on the Sites as if it were legal, investment, career or other professional advice. The documents provided on the Sites are for general guidance only and do not contain definitive advice. We cannot and do not guarantee or warrant that any of the information that you may receive through the Sites, or links to third party websites is accurate, up-to-date or complete and we do not accept any responsibility for any errors or omissions, or for any damage or loss you may suffer.
2.1 The software that runs the Sites is owned by us and/or our licensors. Except to the extent expressly permitted by applicable laws, you must not copy, modify, download, distribute or de-compile that software without our consent.
2.2 You may download material displayed on the Sites for non-commercial, personal use provided you also retain all copyright and other proprietary notices contained on the materials. You may not distribute, modify, transmit, reuse, repost or use the content of the Sites for public or commercial purposes, including the text and images, without written permission. For information on how to obtain permission, scroll down to "Copyright Permission.”
2.3 Except as expressly permitted by applicable law and by clause 2.2 (above), you may not copy (except to the extent required in order to use the Sites in accordance with these Terms), store in any medium (including in any other websites), distribute, transmit, re-transmit, broadcast, modify, or show in public any part of the Sites or systematically extract material from the Sites or any document available through the Sites or in any other way exploit commercially all or any part of the Sites or any document available through the Sites without our prior written permission.
2.4 Unauthorized access to or use of the Sites is prohibited. You must not attempt to circumvent security, tamper with, hack into, or otherwise disrupt the Sites or any computer system, server, router or any other internet-connected device associated with the Sites.
2.5 Images of people or places displayed on the Sites are either the property of, or used with permission by, the administrator(s) of the Sites and may not be used except as provided in these Terms and Conditions without written permission. For information on how to obtain permission, scroll down to "Copyright Permission”. As a reminder, any unauthorized use of the images may violate copyright laws, trademark laws, the laws of privacy and publicity and communications regulations and statutes.
2.6 The trademarks, logos, and service marks (collectively the "Trademarks") displayed on the Sites are registered and unregistered Trademarks of the administrator(s) of the Sites and others. Nothing contained on the Sites should be construed as granting, by implication, estoppel, or otherwise, any license or right to use any Trademark displayed on the Sites without our written permission or the permission of such third party that may own the Trademarks displayed on the Sites. For information on how to obtain permission, scroll down to "Copyright Permission”. Your misuse of the Trademarks displayed on the Sites, or any other content on the Sites, except as provided in these Terms and Conditions, is strictly prohibited. You are also advised that the administrator(s) of the Sites will enforce their intellectual property rights to the fullest extent of the law, including the seeking of criminal prosecution.
2.7 We reserve the right, in our discretion, to withdraw, suspend or modify the Sites or certain features or parts of the Sites with or without notice to you, where we have reason to do so. There may also be times when the Sites or certain features or parts of the Sites become unavailable, whether on a scheduled or unscheduled basis. You agree that we will not be liable to you or to any third party for any withdrawal, modification, unavailability, suspension or discontinuance of the Sites or any service available on or through the Sites.
2.8 Software from the Sites is further subject to United States and European Union Export Controls. Software from the Sites may not be downloaded or exported (i) into (or to a national or resident of) North Korea, Iran, Syria, or any other country to which the United States and/or the European Union has embargoed goods; or (ii) to anyone on the United States Treasury Departments list of Specially Designated Nationals or the U.S. Commerce Departments Table of Deny Orders. By downloading or using the software or purchasing products or services from the Sites, you represent that you are not located in, under the control of, or a national or resident of any such country or on any such list.
3. Your warranties
3.1 You warrant that:
3.1.1 you will only use the Sites in accordance with these Terms and only for lawful purposes and in a lawful manner;
3.1.2 all emails, comments, discussion posts, blogs, news postings, information, document, file or any other material that you intend to post to the Sites or provide to us via the Sites (Contributions) does not contravene any applicable local, national or international laws or regulations or contravene any person's legal rights, is not offensive or defamatory, is true, accurate, current and complete in all respects and that you will notify us immediately of any changes to that information, document or file;
3.1.3 you will not transmit, or procure the sending of, any unsolicited or unauthorized advertising or promotional material or any other form of similar solicitation (spam) via the Sites;
3.1.4 you will not knowingly transmit any data, send or upload any material that contains viruses, Trojan horses, worms, time-bombs, keystroke loggers, spyware, adware or any other harmful programs or similar computer code designed to adversely affect the operation of any computer software or hardware; and
3.1.5 you will not collect information about users, including email addresses, without their prior consent.
4.1 You are solely responsible for your Contributions and you shall ensure that your Contributions do not:
4.1.1 contain any material which is defamatory of any person;
4.1.2 contain any material which is obscene, offensive, hateful or inflammatory;
4.1.3 promote sexually explicit material;
4.1.4 promote violence;
4.1.5 promote discrimination based on race, sex, religion, nationality, disability, sexual orientation or age;
4.1.6 infringe any copyright, database right or trade mark of any other person;
4.1.7 be likely to deceive any person;
4.1.8 be made in breach of any legal duty owed to a third party, such as a contractual duty or a duty of confidence;
4.1.9 promote any illegal activity;
4.1.10 be threatening, abuse or invade another’s privacy, or cause annoyance, inconvenience or needless anxiety;
4.1.11 be likely to harass, upset, embarrass, alarm or annoy any other person;
4.1.12 be used to impersonate any person, or to misrepresent your identity or affiliation with any person;
4.1.13 give the impression that they emanate from us, if this is not the case; or
4.1.14 advocate, promote or assist any unlawful act such as (by way of example only) copyright infringement or computer misuse.
4.2 You retain the ownership rights in your Contributions and grant us a non-exclusive, worldwide, perpetual, irrevocable, royalty-free, sub-licensable right to exercise the copyright, publicity, trademarks, database rights and intellectual property rights you have in the Contributions, in any media known now or in the future. In addition, you waive all moral rights you have in the Contributions to the fullest extent permitted by law. You represent and warrant that you are entitled to grant such a license to us.
4.3 You agree to indemnify us for any cost, expenses, damages or liabilities we incur due to your use of the Sites or otherwise relating to any of your Contributions. We reserve the right to remove or edit any Contributions as we see fit, without warning and without being required to provide reasons, and/or to make such information available to regulatory bodies or law enforcement authorities. Our decision on this shall be final. Further, we reserve the right to suspend or terminate, or bar access to, all or part of the Sites.
4.4 We shall not be liable to you for any loss you may incur as a result of us taking any of the actions described in clause 4.3 nor for the actions or inactions of other users, including anything contained in your or any third party’s Contributions.
4.5 In the course of using the Sites, you may submit your personal data and/or the personal data of others. It is your responsibility to ensure this information is accurate and up-to-date.
4.6 You agree that you are responsible for the personal data that you submit to the Sites, including the personal data of others. If you submit the personal data of others to the Sites, you must ensure that you have all the rights and permissions needed to use that personal data in connection with the Sites and any services offered through the Sites. We are not responsible for any actions you take with regards to submitting the personal data of others to the Sites. Please do not add the personal data of others to the Sites unless you have first obtained consent to do so.
5. Online Privacy
6.2 Any links to such third-party websites are for your convenience and the inclusion of the links on our Sites does not imply any endorsement, guarantee, warranty or representation by us of the quality or accuracy of the information, products or services provided to you on those third-party websites.
7. Restricted access
7.1 Access to parts of the Sites are restricted to authorized persons. If you believe you have been granted access to any document or file by mistake, please exit the restricted section immediately and contact us as soon as possible.
7.2 You may be required to enter your username and password to enter restricted areas of the Sites. You must not allow any other person to use your password. If you believe someone else knows your password, you must change it immediately.
7.3 We reserve the right to remove users from the authorized list of users at any time.
7.4 Parts of the Sites incorporate encryption technology but even if there is encryption technology in place we cannot guarantee that unauthorized individuals will not be able to access confidential information hosted on or downloaded from the Sites.
7.5 The documents and files hosted on restricted parts of the Sites are confidential. You must not distribute the documents and files hosted in these areas except to persons authorized to read them. If you believe that you may have been granted access to a document or file by mistake you must not download it, copy it, use it for any purpose or disclose its contents to any other person.
7.6 If you access the Sites from a shared PC, during your access to the Sites you will be responsible for all instructions received by us between the time you pass the security procedure until you exit the Sites. This includes any input errors or instructions sent by someone other than you whilst you are still logged onto the Sites.
7.7 Email communication is not secure and there is no guarantee that an email will be delivered within a reasonable time, or at all. We advise you to contact us by telephone with any information that must reach us by certain deadlines.
8. Limitation of liability
8.1 We shall not be liable to you for any communication you send to us by email which is either received late or not received at all.
8.2 We shall not be liable to you for any loss arising out of the inaccuracy or incompleteness of information, including any of your or any third party’s Contributions, contained on the Sites or in the services available through the Sites.
8.3 The Sites and/or services available through the Sites are provided to you "AS IS" WITHOUT WARRANTY OF ANY KIND, EITHER EXPRESSED OR IMPLIED, INCLUDING BUT NOT LIMITED TO, THE IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, OR NON-INFRINGEMENT.
8.4 While we will endeavor to maintain the availability of the Sites, we make no warranty that the Sites will meet your requirements or will be uninterrupted, timely, or error-free, that defects will be corrected or that the Sites or the server(s) that make the Sites and/or the services available through the Sites available are free of viruses or bugs. If you are aware of any error on the Sites please contact us and we will endeavor to correct it.
8.5 We will not be responsible or liable to you for any loss of material uploaded or transmitted through the Sites.
8.6 We shall not be liable for any special, indirect or consequential damages (including loss of business, profits, anticipated savings, opportunity, reputation or goodwill) however caused.
© 2017 American Institute of CPAs
© 2017 Chartered Institute of Management Accountants.
© 2017 Association of International Certified Professional Accountants.
ALL RIGHTS ARE RESERVED. You may not reproduce or transmit in any form or by any means, electronic or mechanical, including photocopying, recording, and storage in an information retrieval system, nor may you modify or create derivative works based on the text of any file, or any part thereof, except as otherwise specifically authorized by the Terms and Conditions of this Sites.
Permission requests may be sent to:
Association of International Certified Professional Accountants
220 Leigh Farm Road
Durham, NC 27707
Association of International Certified Professional Accountants Contact Information:
Chartered Institute of Management Accountants
One South Place
P: +44 (0)20 8849 2251
Hours of Operation:
(9am – 5pm, UK time, M-F)