Welcome to website ("this Site"). This Site is operated and owned by the Global Accounting Alliance, a joint venture of the American Institute of Certified Public Accountants, Canadian Institute of Chartered Accountants, Hong Kong Institute of Certified Public Accountants, Institute of Chartered Accountants in Australia, Institute of Chartered Accountants in England and Wales, Institute of Chartered Accountants in Ireland, Institute of Chartered Accountants of Scotland, New Zealand Institute of Chartered Accountants, and South African Institute of Chartered Accountants ("GAA"). Your access to and use of this Site is conditional on acceptance of these Conditions of Use. Use of this Site indicates your acceptance of these Conditions of Use. Please read them carefully before using this Site. 
If you do not agree to these Conditions of Use, please do not use this Site.


1. Access

1.1 GAA reserves the right to deny you access to, or use of, all or part of this Site, without prior notice, if you engage in any conduct that GAA believes, in its sole discretion: 

(a) violates any term or provision of the Conditions of Use; or

(b) violates the rights of GAA or third parties; or 

(c) is otherwise inappropriate for continued access and use of this Site. 

2. System Integrity & User Conduct 

2.1 You must not use this Site to: 

(a) impersonate or otherwise misrepresent your identity or affiliation with any other person or entity (including where the Site requires you to register in order to use it);

(b) post or transmit to or from this Site junk, obscene, indecent, pornographic, offensive, defamatory, unlawful, ethically objectionable or threatening electronic mail or "spam" to people who would not wish to receive mail from you; 

(c) falsify or delete any attributions, legends, or other proprietary designations of origin or source of any content of this Site;  

(d) interfere with or disrupt this Site or servers or networks connected to this Site, or disobey any requirements, procedures, policies, or regulations of networks connected to this Site;  

(e) attempt to gain unauthorised access to this Site or computer systems or networks connected to this Site through any means;

(f) commit forgery (or attempted forgery), harass any individual, or harm minors in any way; 

(g) collect, store, post, disclose or transmit personal data about other users, including without limitation tax file number information and email addresses;  

(h) email, post or transmit any material that you do not have a right to email, post or transmit (such as inside information or confidential information);

(i) email, post or transmit any material that infringes the rights (including without limitation, copyright, patent, trade mark, trade secret or other proprietary rights) of any party; or 

(j) violate any applicable law, convention or regulation or the lawful requirements of any relevant authority or the orders of any court of competent jurisdiction.

2.2 You are responsible for maintaining the confidentiality and security of any passwords and/or identification or login information for this Site. You agree to notify GAA immediately of any unauthorised use of your password or any other breach of security. 

3. Privacy Policy & Disclosure Statement 

3.1 GAA's Privacy Policy and Disclosure Statement [Insert hyperlink] forms part of these Conditions of Use. 

4. Material Submitted by Users 

4.1 You expressly acknowledge and agree that all bulletin/message boards and forums on this Site provide a means of public, not private, communication.

4.2 Neither GAA nor any of its member Institutes nor any of their respective officers, directors, employees or agents accept any responsibility or liability for any information, material or communication posted, displayed on or submitted to this Site, whether offensive to persons or group of persons, upsetting, defamatory, in any way unsuitable for people under the age of 18 years, or otherwise, or for the accuracy of such information. 

4.3 All emails and attachments and other information, material and communications received will be taken to be submitted for publication by GAA on this Site and elsewhere free of charge. GAA and each of its member Institutes  is granted a perpetual royalty-free non-exclusive worldwide licence to use, reproduce, publish and communicate to the public such emails, attachments, information, material and communications in any form and by any means.

5. GAA Products for Sale

5.1 If GAA lists any courses, educational  materials or other products on this  Site, GAA may:

5.2 change the content or specifications of the course or educational materials or other products at any time at GAA's sole discretion;

5.3 add or withdraw courses, educational materials and other products from general availability at any time without notice.

5.4 Any prices listed on this Site are inclusive of all value-added and goods and services taxes (unless otherwise indicated) and are subject to change without notice.

5.5 If you wish to purchase any products from GAA through this Site, you will be required to tick a box indicating that you have read, understood and accepted these Conditions of Use any other terms and conditions that may apply.

6. Links & Advertising 

6.1 This Site may contain links to third party websites.  These links are provided solely as a convenience to you. When you use these links, you will be taken out of this Site. Those third party websites are not under the control of GAA, and GAA is not responsible for the content or the links contained in those third party websites. Neither GAA nor any of its member Institutes nor any of their respective officers, directors, employees or agents recommend or endorse the content of any third party sites which may be linked to or from this Site, or products or services of any third party organisations mentioned or described on this Site or linked to or from this Site. You acknowledge that you enter any third party websites at your own risk. 

6.2 This Site may contain advertisements for third parties' goods and/or services. The third party advertisers are responsible for the accuracy of all representations made in those advertisements. Neither GAA nor any of its member Institutes nor any of their respective officers, directors, employees or agents recommend or endorse the goods or services that may be advertised on  this Site, nor do they offer the goods or services for sale or make any other representation whatsoever about them. If you choose to order a product or service advertised by a third party on this Site, you do so at your own risk. 

7. Disclaimer of Warranties & Limitation of Liability 

7.1 GAA has created and maintains this Site as a service to its member Institutes, their members,  and the community. The information provided on or accessible through this Site is not intended to be advice. Your particular circumstances will affect the applicability and relevance of  information on or accessible through this Site. GAA does not expect or invite any person to act or rely on any statement, view or opinion expressed, or information  provided, on this Site or accessible through this Site, and readers should  make their own inquiries and seek appropriate professional advice, and rely on those inquiries and that advice in making any decisions or giving any advice.

7.2 Subject only to 7.3 below: 

(a) This Site is provided by GAA on an "as is" basis without any express or implied warranty of any kind;

(b) The World Wide Web exists across open public networks that are neither secure nor private. Accordingly, you acknowledge and accept the risk that any communication to or from this Site may be intercepted, used or modified by third parties.

(c) GAA does not warrant that access to or use of this Site will be uninterrupted or error free or that this Site or any material on or accessible through this Site is free from errors or viruses, worms, trojan horses, time bomb, cancelbot or other harmful components;

(d) GAA does not warrant anything about the reliability, accuracy, completeness, timeliness, quality, physical state of or suitability for a particular purpose of any material on or accessible through this Site;

(e) GAA may change any of the material on this Site at any time without notice;

(f) GAA makes no commitment to update any material on this Site;

(a) You are responsible for assessing the accuracy, reliability, suitability and accuracy of the material on or accessible through this Site, and any advice given or information provided by any person or entity mentioned on or accessible through this Site;

(g) You accept all risks and responsibility for all loss, damage, costs and other consequences resulting from using this Site or the material on or accessible through this Site, or from relying on or using any advice given or information provided by any person or entity mentioned on or accessible through this Site; 

(h) Neither GAA nor any of its member Institutes nor any of their respective officers, directors, employees or agents shall be liable for any loss or damage including without limitation, losses or damages for loss of profits, business interruption, loss of information, indirect, special, economic, punitive or consequential losses or damages arising out of the reliance on or use or inability to use the material or information available on or accessible through this Site, or any advice given or information provided by any person or entity mentioned on or accessible through this Site, even if GAA has been advised of the likelihood of such damages.

(i) Where the laws of any country or state in which these Conditions of Use are effective implies into these Conditions of Use any term, condition or warranty, and those laws avoid or prohibit provisions in a contract excluding or modifying them, then the term, condition or warranty shall be deemed to be included in these terms and conditions provided that any liability of GAA, its member Institutes and their respective officers, directors, employees or agents for a breach of any such term, condition or warranty, including any economic or consequential loss which you may sustain, shall be limited to the maximum extent permitted by the law of that country or state.  

8. Indemnification 

8.1 You agree to indemnify, defend, and hold harmless GAA and its member Institutes and their respective officers, directors, employees and agents from any and all third-party claims, liability, damages, and costs (including, but not limited to, reasonable lawyers' fees) arising from your use of this Site, or your provision of information or material to GAA in connection with this Site, or your failure to comply with these Conditions of Use, or from your violation of any applicable law.

9. Intellectual Property Rights 

9.1 The information, text materials, graphics, logos, button icons, images, video and audio clips, trade marks (whether registered or not), documents available for download from the Site, advertisements, layout, arrangement, graphical user interface, look and feel, and control features of this Site ("Content") is protected by copyright, trade mark and other intellectual property laws.  

9.2 You must not modify, copy, reproduce, republish, frame, upload to a third party, transmit or distribute in any way the Content except as expressly provided in these Conditions of Use or as permitted by applicable copyright laws.  

9.3 You acquire no rights or licences in or to any text, graphics or other information or materials or Content available on this Site other than the limited right to use the materials for the purposes of your personal, non-commercial use, and provided that you retain on any copies of the materials, all copyright and other proprietary notices contained in the original materials. You may not without the prior written approval of GAA, modify the materials or Content, nor reproduce or display, perform, or distribute or otherwise use them for any public, commercial or non-commercial purpose. You agree to comply with all reasonable written requests of GAA or its suppliers of content to protect their contractual, common law and statutory rights in respect of this Site and the Content and other materials available on this Site.

9.4 Any information provided to GAA in connection with this Site shall be provided by the submitter and received by GAA on a non-confidential basis. GAA shall be free to reproduce, use, disclose and distribute this information to others without limitation.

10. General 

10.1 GAA may from time to time amend, update, or change this Site, including these Conditions of Use, without prior notice.

10.2 GAA shall not be liable by reason of the failure in the performance of obligations under the Conditions of Use by reason of strikes, riots, fire, explosion, acts of God, governmental action, or any other cause which is beyond the reasonable control of GAA, including any form of technological failure or the actions of third parties. 

10.3 These Conditions of Use constitute the entire agreement between you and GAA with respect to this Site, and the Conditions of Use replace all prior or contemporaneous understandings or agreements, written or oral, regarding this Site.

10.4 If any provision of these Conditions of Use is found to be invalid or unenforceable, that provision shall be enforced to the maximum extent possible and will be deemed deleted to the extent that it is not enforceable, and the remaining provisions of the Conditions of Use shall remain in full force and effect.

10.5 The failure by GAA to insist upon or enforce strict performance of any of these Conditions of Use will not be construed as a waiver of any right or remedy of GAA in respect of any existing or subsequent breach of these Conditions of Use.

10.6 The law of New South Wales, Australia governs these Conditions of Use. 

11. Contact Details:

Global Accounting Alliance
18 Murdoch Street
Cremorne Point NSW 2090

Telephone:  + 61 412 678 247
Facsimile:  + 61 2 9953 9376