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Terms and conditions

You are required to accept the terms and conditions set our below in order to use this site. If you do not consent to these Terms and Conditions you should leave the website.

  • Intellectual Property Notice and Disclaimer
  • Disclaimer

Intellectual Property Notice and Disclaimer

  1. The copyright and other intellectual property rights in all material and content on this site including photographs and graphical images and the organization and layout of the site is owned jointly by ICAEW, ICAS, CAI, CPA Canada, NZICA, ICAA and SAICA (‘ACAUS’) and/or its licensors
  2. The  logo is a trademark owned by ACAUS. Use of this mark is strictly prohibited without the prior written consent from ACAUS
  3. All other trademarks referred to on this site are the trademarks of the respective Institutes and use is strictly prohibited without their specific permission in writing
  4. Without ACAUS’ written permission, you may not (whether directly or indirectly including through the use of any program) create a database in an electronic or other form by downloading and storing all or any part of the pages from this web site. Without the permission of ACAUS, no part of this website may be reproduced, transmitted to or stored on any other website, disseminated in any electronic or non-electronic form, or included in any public or private electronic retrieval system. Any request for permission may be sent to Web Development
  5. You are permitted to access print and download extracts from this site on the following basis:
  • You will print one hard copy only from the website for non-commercial or personal use only; any copies of these pages saved to disc or to any other storage medium may only be used for subsequent viewing purposes or to print an individual extract or copy for non-commercial personal use.
  • No material on this site will be modified, adapted, framed or altered in any way.
  • You will not use the material on this site in any way which could infringe the intellectual property rights of ACAUS, ICAEW, ICAS, CAI, CPA Canada, NZICA, ICAA, SAICA or its contributors.
  • No graphics or photographs on this site will be used separate from accompanying text; and
  • The appropriate copyright notice will appear in any copies

The material on this website is provided purely for your information and you should seek further guidance and make independent inquiries before relying on it. ACAUS reserves the right to make alterations to the website at any time without notifying you. The information on this website is updated regularly. However, ACAUS makes no representation or warranty whatsoever as to the quality, accuracy, efficacy, completeness, operation or fitness for a particular purpose of the website or any of its contents.

To the full extent permissible by law, ACAUS assumes no responsibility for the material contained on this website and disclaims all liability arising from negligence or otherwise in respect of the material or arising from a user’s use of or inability to use the website. The views expressed in any discussions in the forums of this website and published on the website are not necessarily the views of ACAUS and ACAUS disclaims all responsibility for any discussions published.

If you are dissatisfied with any part of this website your sole remedy is to discontinue using it. We make no warranty that the website or any information posted on it is free from infection by viruses or anything else that has contaminating or destructive properties and shall have no liability in respect thereof. Advertising where part of the website contains advertising and other material submitted to us by third parties please note that those advertisers are responsible for ensuring that material submitted for inclusion on the website complies with all legal requirements. Although acceptance of advertisements on the website is subject to our terms and conditions, we do not accept liability in respect of any advertisements.


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