Terms and conditions
1.1 Website Not Intended For Children
This Website is primarily offered and available to users who are 18 years of age or older. Where permitted by applicable law, we may permit individuals who are younger than 18 years of age to access or use portions of the Website. If applicable law requires us to obtain verified parental consent in order to permit individuals who are under 18 years of age to use certain features of the Website, we will obtain such consents. We will not knowingly process personal information of individuals who are 18 years of age or older unless we have obtained the requisite parental permissions or unless applicable law permits us to do so without parental approval. We will exercise commercially reasonable efforts to delete any information pertaining to individuals who are under 18 years of age, unless applicable law permits or requires us to retain such information.
By using this Website, you represent and warrant that you are of legal age to form a binding contract with us (or your legal guardian has agreed to be bound by such contract on your behalf) and to provide your own consent to our processing of your personal information without parental approval (or your parent has provided all consents required under applicable law). If you do not meet all of these requirements, you must not access or use the Website.
1.2 Disclaimer regarding content
We do not supply legal, investment, professional, career, or any other advice. Nothing on the Website or within the documents available through the Website constitutes legal, investment, career or other professional advice. You should not rely on any information posted on the Website as if it were legal, investment, career or other professional advice. The documents provided on the Website 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 Website, 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. Intellectual Property Rights
2.1 The Website and its entire contents, features, and functionality (including but not limited to all information, software, text, displays, images, video, and audio, and the design, selection, and arrangement thereof, collectively, the “Website Content”) are owned by us, our licensors, or other providers of such material and are protected by United States and international copyright, trademark, patent, trade secret, and other intellectual property or proprietary rights laws. Except to the extent expressly permitted by applicable laws, you must not copy, modify, download, distribute or de-compile the Website or any Website Content without our written consent. We do not consent and specifically object to use of this website, including any and all content, to train artificial intelligence (AI) platforms or machine learning algorithms and to inclusion of content from this website in the knowledge base of Large Language Models (LLMs) and similar AI platforms.
2.2 These Terms and Conditions permit you to use the Website and related Website Content for your personal, non-commercial use only. You may not access or use the Website for any commercial purpose. You must not reproduce, distribute, modify, create derivative works of, publicly display, publicly perform, republish, download, store, or transmit any of the material on our Website, except as expressly permitted by these Terms and Conditions. You may download material displayed on the Website for non-commercial, personal use provided you also retain all copyright and other proprietary notices contained on the materials and you may not modify or create derivative works of the material. You may not distribute, modify, transmit, reuse, repost or use the Website Content for public or commercial purposes, including the text and images, without our written permission. For information on how to obtain permission, scroll down to “Copyright Requests.”
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 Website 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 Website or Website Content or systematically extract material from the Website, Website Content, or any document available through the Website or in any other way exploit commercially all or any part of the Website or any document available through the Website without our prior written permission.
2.4 Unauthorized access to or use of the Website is prohibited. If you print, copy, modify, download, or otherwise use or provide any other person with access to any part of the Website or Website Content in breach of the Terms and Conditions, or you otherwise breach these Terms and Conditions, your right to use the Website and all Website Content will terminate immediately and you must, at our option, return or destroy any copies of the Website Content you have made. No right, title, or interest in or to the Website or any Website Content is transferred to you, and all rights not expressly granted are reserved by us. Any use of the Website or Website Content not expressly permitted by these Terms and Conditions is a breach of these Terms and Conditions and may violate copyright, trademark, and other laws. You must not attempt to circumvent security, tamper with, hack into, or otherwise disrupt the Website or any computer system, server, router or any other internet-connected device associated with the Website.
2.5 Images of people or places displayed on the Website are either the property of, or used with permission by, us or the applicable licensor and may not be used except as provided in these Terms and Conditions and with our written permission. For information on how to obtain permission, scroll down to “Copyright Requests”. 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 Our company names and all related names, logos, product and service names, designs, and slogans, trademarks, licensed marks, logos, and service marks (collectively the “Trademarks”) displayed on the Website are registered and unregistered Trademarks of us or our respective licensors. Nothing contained on the Website should be construed as granting, by implication, estoppel, or otherwise, any license or right to use any Trademark displayed on the Website or in any Website Content without the written permission of the relevant trademark owner or the permission of such third party that may own the Trademarks displayed on the Website. For information on how to obtain permission, scroll down to “Copyright Requests”. Your misuse of the Trademarks displayed on the Website, or any other content on the Website, except as provided in these Terms and Conditions, is strictly prohibited. You are also advised that we will enforce our and our licensors’ respective 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 Website, the Website Content, or certain features or parts of the Website or Website Content with or without notice to you, at our discretion. There may also be times when the Website or certain features or parts of the Website 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 Website, the Website Content, or any service available on or through the Website.
2.8 Software from the Website is further subject to United States, United Kingdom and European Union Export Controls. Software from the Website may not be downloaded or exported (i) into (or to a national or resident of) North Korea, Iran, Russia, Syria, or any other country to which the United States, United Kingdom and/or the European Union has embargoed goods; or (ii) to anyone on the United States Treasury Department’s list of Specially Designated Nationals, or (iii) the U.S. Commerce Department’s Table of Deny Orders, or (iv) the United Kingdom sanctions lists issued by HM Treasury Office for Financial Sanctions Implementation . By downloading or using the software or purchasing products or services from the Website, 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. Prohibited Uses & Your warranties
3.1 You warrant that:
3.1.1 you will only use the Website and the Website Content 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 Website or provide to us via the Website 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 Website;
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.
3.2 Without limiting any other provision of these Terms, you shall not use the Website or Website Content, nor shall you permit or assist any third party in using the Website or Website Content:
3.2.1 in any way that violates any applicable federal, state, local, or international law or regulation (including, without limitation, any laws regarding the export of data or software to and from the US or other countries).
3.2.2 for the purpose of exploiting, harming, or attempting to exploit or harm minors in any way by exposing them to inappropriate content, asking for personally identifiable information, or otherwise;
3.2.3 to send, knowingly receive, upload, download, use, or re-use any material that does not comply with the standards set out in these Terms.
3.2.4 to transmit, or procure the sending of, any advertising or promotional material, including any “junk mail,” “chain letter,” “spam,” or any other similar solicitation.
3.2.5 to impersonate or attempt to impersonate us, any of our employees or agents, another user, or any other person or entity (including, without limitation, by using email addresses or screen names associated with any of the foregoing).
3.2.6 to engage in any other conduct that restricts or inhibits anyone’s use or enjoyment of the Website, or which, as determined by us, may harm us or users of the Website, or expose them or us to liability of any kind.
3.2.7 in any manner that could disable, overburden, damage, or impair the site or interfere with any other party’s use of the Website, including their ability to engage in real time activities through the Website.
3.2.8 through means of any robot, spider, or other automatic device, process, or means to access the Website or any Website Content for any purpose, including monitoring or copying any of the material on the Website.
3.2.9 through means of any manual process to monitor or copy any of the material on the Website, or for any other purpose not expressly authorized in these Terms.
3.2.10 using any device, software, or routine that interferes with the proper working of the Website.
3.2.11 in a manner which attempts to introduce or actually does introduce any viruses, Trojan horses, worms, logic bombs, or other material that is malicious or technologically harmful.
3.2.12 in order to attempt to gain unauthorized access to, interfere with, damage, or disrupt any parts of the Website, the server on which the Website is stored, or any server, computer, or database connected to the Website.
3.2.13 to attack the Website via a denial-of-service attack or a distributed denial-of-service attack.
3.3 You shall not conduct, facilitate, authorise or permit any text or data mining or web scraping in relation to our site or any services provided via, or in relation to, the Website. This includes using (or permitting, authorising or attempting the use of): (a) any "robot", "bot", "spider", "scraper" or other automated device, program, tool, algorithm, code, process or methodology to access, obtain, copy, monitor or republish any portion of the site or any data, content, information or services accessed via the same; or (b) any automated analytical technique aimed at analysing text and data in digital form to generate information which includes but is not limited to patterns, trends and correlations. The provisions in this clause 3.3 should be treated as an express reservation of our rights in this regard, including for the purposes of Article 4(3) of Digital Copyright Directive ((EU) 2019/790). This clause 3.3 shall not apply insofar as (but only to the extent that) we are unable to exclude or limit text or data mining or web scraping activity by contract under the laws which are applicable to us.
The Website may contain message boards, chat rooms, personal web pages or profiles, forums, bulletin boards, and other interactive features (collectively, “Interactive Services”) that allow users to post, submit, publish, display, or transmit to other users or other persons (hereinafter, “post”) content or materials (collectively, your “Contributions”) on or through the Website.
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, color, nationality, ethnic or national origin, sex, gender reassignment, marital or civil partnership status, religion, disability, sexual orientation or age;
4.1.6 infringe any copyright, database right or trade mark of any other person;
4.1.7 deceive or be likely to deceive any person;
4.1.8 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 threaten, abuse or invade another’s privacy, or cause annoyance, inconvenience or needless anxiety;
4.1.11 harass, upset, embarrass, alarm or annoy any other person;
4.1.12 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;
4.1.14 advocate, promote or assist any unlawful act such as (by way of example only) copyright infringement or computer misuse;
4.1.15 involve commercial activities or sales, such as contests, sweepstakes, and other sales promotions, barter, or advertising; or
4.1.16 includes or promotes content which involves child sexual exploitation/abuse or terrorist content.
If you become aware of any material that could comprise or be connected to child sexual abuse or exploitation or that could comprise terrorist content or be connected to terrorism, please contact us immediately. If you want to provide feedback about any other content please email firstname.lastname@example.org.
4.2 Any Contribution you post to the Website will be considered non-confidential and non-proprietary. By providing any Contribution on the Website, you grant us and our, subsidiaries. affiliates and service providers, and each of their and our respective licensees, successors, and assigns the non-exclusive, worldwide, perpetual, irrevocable, royalty-free, sublicensable and transferrable right to: (i) 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; and (ii) use, reproduce, modify, perform, display, distribute, and otherwise disclose to third parties any such Contributions for any lawful purpose. 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 Website or otherwise relating to any of your Contributions. This means you will be responsible for any loss or damage we incur as a result of cost, expenses, damages or liabilities we incur due to your use of the Website 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 Website. Notwithstanding the foregoing, we have no obligation to monitor the Website for your Contributions, to review Contributions prior to posting them on the Website, or to remove any Contributions.
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. You understand and acknowledge that you are solely responsible for any Contributions you submit or contribute, and you, not us, have full responsibility for such content, including its legality, reliability, accuracy, and appropriateness. We are not responsible or liable to you or any third party for the content or accuracy of any Contributions posted by you or any other user of the Website.
4.5 In the course of using the Website, 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 Website, including the personal data of others. If you submit the personal data of others to the Website, you must ensure that you have all the rights and permissions needed to use that personal data in connection with the Website and any services offered through the Website. We are not responsible for any actions you take with regards to submitting the personal data of others to the Website. Please do not add the personal data of others to the Website unless you have first obtained consent to do so.
5. Online Privacy
5.2 Notwithstanding the foregoing, we have the right to cooperate fully with any law enforcement authorities or court order requesting or directing us to disclose the identity or other information of anyone posting any materials on or through the Website. We may disclose your identity or other information about you to any third party who claims that material posted by you violates their rights, including their intellectual property rights or their right to privacy, and to any law enforcement officer, without liability.
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 Website 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 create an account and enter your username and password to enter restricted areas of the Website. You must not allow any other person to use your password. If you believe someone else knows your password, you must change it immediately. You agree to notify us immediately of any unauthorized access to or use of your user name or password or any other breach of security related to the Website. You also agree to ensure that you exit from your account at the end of each session. You should use particular caution when accessing your account from a public or shared computer so that others are not able to view or record your password or other personal information.
7.3 We reserve the right to remove users from the authorized list of users at any time.
7.4 Parts of the Website 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 Website.
7.5 The documents and files hosted on restricted parts of the Website 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 Website from a shared PC, during your access to the Website you will be responsible for all instructions received by us between the time you pass the security procedure until you exit the Website. This includes any input errors or instructions sent by someone other than you while you are still logged onto the Website.
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 & Indemnity
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 the Website Content or any of your or any third party’s Contributions, contained on the Website or in the services available through the Website.
8.3 TO THE FULLEST EXTENT PERMITTED BY LAW, The Website and/or services available through the Website, including all Website Content and Contributions are provided to you “AS IS,” and “AS AVAILABLE,” 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 endeavour to maintain the availability of the Website, we make no warranty that the Website will meet your requirements or will be uninterrupted, timely, or error-free, that defects will be corrected or that the Website or the server(s) that make the Website and/or the services available through the Website available are free of viruses or bugs. If you are aware of any error on the Website please contact us and we will endeavour to correct it.
8.5 We will not be responsible or liable to you for any loss of material uploaded or transmitted through the Website. The information presented on or through the Website is made available solely for general information purposes. We do not warrant the accuracy, completeness, or usefulness of this information. Any reliance you place on such information is strictly at your own risk. We disclaim all liability and responsibility arising from any reliance placed on such materials by you or any other visitor to the Website, or by anyone who may be informed of any of its contents. This Website may include content provided by third parties, including materials provided by other users, bloggers, and third-party licensors, syndicators, aggregators, and/or reporting services. All statements and/or opinions expressed in these materials, and all articles and responses to questions and other content, other than the content provided by us, are solely the opinions and the responsibility of the person or entity providing those materials. These materials do not necessarily reflect the opinion of us. We are not responsible, or liable to you or any third party, for the content or accuracy of any materials provided by any third parties.
8.6 TO THE FULLEST EXTENT PROVIDED BY LAW, IN NO EVENT WILL THE ASSOCIATION, AICPA, OR CIMA, OR THEIR RESPECTIVE SUBSIDIARIES, AFFILIATES, LICENSORS, SERVICE PROVIDERS, EMPLOYEES, AGENTS, OFFICERS, OR DIRECTORS BE LIABLE FOR DAMAGES OF ANY KIND, UNDER ANY LEGAL THEORY, ARISING OUT OF OR IN CONNECTION WITH YOUR USE, OR INABILITY TO USE, THE WEBSITE, ANY WEBSITES LINKED TO IT, ANY WEBSITE CONTENT, CONTRIBUTIONS, OR OTHER CONTENT ON THE WEBSITE OR SUCH OTHER WEBSITES, INCLUDING ANY DIRECT, INDIRECT, SPECIAL, INCIDENTAL, CONSEQUENTIAL, OR PUNITIVE DAMAGES, INCLUDING BUT NOT LIMITED TO, PERSONAL INJURY, PAIN AND SUFFERING, EMOTIONAL DISTRESS, LOSS OF REVENUE, LOSS OF PROFITS, LOSS OF BUSINESS OR ANTICIPATED SAVINGS, LOSS OF USE, LOSS OF GOODWILL, LOSS OF DATA, AND WHETHER CAUSED BY TORT (INCLUDING NEGLIGENCE), BREACH OF CONTRACT, OR OTHERWISE, EVEN IF FORESEEABLE. THE FOREGOING DOES NOT AFFECT ANY LIABILITY THAT CANNOT BE EXCLUDED OR LIMITED UNDER APPLICABLE LAW (THIS INCLUDES LIABILITY FOR DEATH OR PERSONAL INJURY CAUSED BY OUR NEGLIGENCE OR THE NEGLIGENCE OF OUR EMPLOYEES, AGENTS OR SUBCONTRACTORS AND FOR FRAUD OR FRAUDULENT MISREPRESENTATION).
8.7 You understand that we cannot and do not guarantee or warrant that files available for downloading from the internet or the Website will be free of viruses or other destructive code. You are responsible for implementing sufficient procedures and checkpoints to satisfy your particular requirements for anti-virus protection and accuracy of data input and output, and for maintaining a means external to our site for any reconstruction of any lost data. To the fullest extent provided by law, we will not be liable for any loss or damage caused by a distributed denial-of-service attack, virus, or other technologically harmful material that may infect your computer equipment or mobile device, computer programs, data, or other material due to your use of or downloading of the Website or any Website Content.
8.8 You agree to defend, indemnify, and hold harmless the AICPA, CIMA, the Association, and its and their respective subsidiaries, affiliates, licensors, and service providers, officers, directors, employees, contractors, agents, licensors, suppliers, successors, and assigns from and against any claims, demands, suits, or proceedings, and all resulting liabilities, damages, judgments, settlements, awards, losses, costs, fines, expenses, or fees (including reasonable legal fees) arising out of or relating to your violation of these Terms, or your use of the Website or Website Content, including, but not limited to, your Contributions, any use of the Website’s content, services, and products other than as expressly authorized in these Terms, or your use of any information obtained from the Website.
9. Governing law & Jurisdiction
9.1 All matters relating to the Website, Website Content, and these Terms, and any dispute or claim arising therefrom or related thereto (in each case, including non-contractual disputes or claims), shall be governed by and construed in accordance with the internal laws of the State of New York without giving effect to any choice or conflict of law provision or rule. Any legal suit, action, or proceeding arising out of, or related to, these Terms, the Website, or any Website Content shall be instituted exclusively in the federal courts of the United States or the courts of the State of New York, in each case located in or having jurisdiction over the City of New York. You waive any and all objections to the exercise of jurisdiction over you by such courts and to venue in such courts, unless such waiver violates applicable law.
9.2 At our sole discretion, we may require you to submit any disputes arising from these Terms or use of the Website or Website Content, including disputes arising from or concerning their interpretation, violation, invalidity, non-performance, or termination, to final and binding arbitration under the Rules of Arbitration of the American Arbitration Association applying New York law.
9.3 Notwithstanding the provision of Section 9.1 above, you acknowledge and agree that a breach or threatened breach by you of any of any provision of these Terms and Conditions would cause us irreparable harm for which monetary damages would not be an adequate remedy and agrees that, in the event of such breach or threatened breach, we will be entitled to equitable relief, including a restraining order, an injunction, specific performance, and any other relief that may be available from any court, without any requirement to post a bond or other security, or to prove actual damages or that monetary damages are not an adequate remedy. Such remedies are not exclusive and are in addition to all other remedies that may be available at law, in equity, or otherwise. We may request or seek such equitable relief in any court of competent jurisdiction, notwithstanding the provisions of Section 9.1 above.
9.4 ANY CAUSE OF ACTION OR CLAIM YOU MAY HAVE ARISING OUT OF OR RELATING TO THESE TERMS, THE WEBSITE, OR ANY WEBSITE CONTENT MUST BE COMMENCED WITHIN ONE (1) YEAR AFTER THE CAUSE OF ACTION ACCRUES; OTHERWISE, SUCH CAUSE OF ACTION OR CLAIM IS PERMANENTLY BARRED.
10.1 No waiver by the Association, AICPA, or CIMA of any term or condition set out in these Terms shall be deemed a further or continuing waiver of such term or condition or a waiver of any other term or condition, and any failure of the Association, AICPA, or CIMA to assert a right or provision under these Terms shall not constitute a waiver of such right or provision. No waiver shall be effective unless it is set forth in writing and signed by an authorized representative of the entity so waiving, and the waiver shall only be enforceable against the specific entity signing the wavier.
10.2 If any provision of these Terms is held by a court or other tribunal of competent jurisdiction to be invalid, illegal, or unenforceable for any reason, such provision shall be eliminated or limited to the minimum extent such that the remaining provisions of the Terms will continue in full force and effect.
© 2023 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 Website.
Permission requests may be sent to the below address. Please read our Copyright Notice, Licensing and Permissions before making your request.
Association of International Certified Professional Accountants
220 Leigh Farm Road
Durham, NC 27707
ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS and the Stylized A logo are trademarks of the Association of International Certified Professional Accountants and are Registered in the U.S. Patent and Trademark Office and other jurisdictions.
American Institute of Certified Public Accountants and AICPA are trademarks of the American Institute of Certified Public Accountants and are Registered in the U.S. Patent and Trademark Office and other jurisdictions.
THE CHARTERED INSTITUTE OF MANAGEMENT ACCOUNTANTS and CIMA are trademarks of The Chartered Institute of Management Accountants and are Registered in the U.S. Patent and Trademark Office and other jurisdictions.