The Hong Kong Institute of Certified Public Accountants (the "HKICPA") maintains this website (the "Website") for informational purposes only. Please read this agreement carefully before using the Website. Access to this Website is subject to the terms and conditions set out below. Your use of the Website signifies your acceptance of this agreement. If you do not agree to comply with this agreement, please do not use the Website.
- Trademarks and Copyrights
- Discussion Forum Disclaimer and Policy Statement
- No Waiver of the HKICPA's Rights
- Access to the Website
- Applicable Law and Jurisdiction
- Contacting Us
The HKICPA (unless otherwise indicated) either owns the intellectual property rights in the underlying HTML, text, images, audio/video clips, and other content that is made available to you on this Website (the "Materials"), or has obtained the permission of the owner of the intellectual property to use the Materials on this Website.
The HKICPA grants you a limited licence to display on your computer, print, download, and use the Materials for non-commercial, personal, or educational purposes only, provided that:
- you agree that the HKICPA is not liable for any liability you incur as a result of using of this limited licence;
- you do not modify any of the Materials;
- you include with and display on each copy the associated copyright notice and this limited licence.
No other use is permitted without the express written permission of the HKICPA. Nothing in this notice confers any right in any copyright of the HKICPA or other copyright owner's content provided on this Website.
The HKICPA currently uses "cookies" on this Website to monitor traffic patterns and improve our Website. Our cookies do not collect or disclose any personal information about the person using the browser. They are only used to detect the fact that a given visitor has been to our site before in the past. In other words, these cookies help us to differentiate between first time and repeated visitors.
Materials provided on this Website (except for any professional pronouncements by the HKICPA) are provided "as is" without warranty of any kind, either expressed or implied, including without limitation warranties of merchantability, fitness for a particular purpose, and non-infringement. The HKICPA specifically does not make any warranties or representations as to the accuracy or completeness of any such Materials. The HKICPA periodically adds, deletes, changes, improves, or updates the Materials on this Website without notice. Under no circumstances shall the HKICPA be liable for any loss, damage, liability or expense incurred or suffered which is claimed to have resulted from the use of this Website, including without limitation, any fault, error, omission, interruption or delay with respect thereto. Use of this Website is at your sole risk. Under no circumstances including, but not limited to, negligence, shall the HKICPA or its staff be liable for any direct, indirect, incidental, special or consequential damages, even if the HKICPA has been advised of the possibility of such damages.
You specifically acknowledge and agree that the HKICPA is not liable for any conduct of any user of the Website.
As a condition of use of this Website, you agree to indemnify the HKICPA from and against any and all actions, claims, losses, damages, liabilities and expenses arising out of your use of this Website, including without limitation any claims alleging facts that if true would constitute a breach by you of this agreement. If you are dissatisfied with any material on this Website or with any part of this agreement, your sole and exclusive remedy is to discontinue using this Website.
Some of the links on this Website may lead to resources outside of the HKICPA. The linked sites are not under the control of the HKICPA and the HKICPA has not reviewed or investigated in any way the information at such linked sites. The HKICPA makes no representation or warranty as to the contents of any linked site or any link contained in a linked site. The HKICPA is providing these links only as a convenience, and the inclusion of any link does not imply endorsement, representation or warranty by the HKICPA.
This Website may contain advertisements by third parties. Unless otherwise specifically stated on this Website, the HKICPA does not endorse or make any representation regarding the liability, quality or accuracy of any products or services featured in, or linked to any advertisement that appears on this Website.
You should not assume that the Materials are complete or up-to-date or that the affairs of the HKICPA and its programmes have not changed since the date that the Materials are posted. The HKICPA does not oblige itself to periodically or otherwise update this information, however regular reviews of the Materials for content and relevance will be conducted.
Communications made through the electronic mail and/or messaging capabilities of this Website shall in no way be deemed to constitute legal notice to or from the HKICPA or any of its employees, or representatives, with respect to any application or existing or potential claim or cause of action against the HKICPA or any of its employees or representatives.
Discussion contents reflect the views and opinions of individual participants only and not necessarily those of the HKICPA. The contents of messages will not be changed or altered by the HKICPA in any way. However, the HKICPA reserves the right to delete any messages it believes are unsuitable in content. The HKICPA bears no responsibility for accuracy of comments of any participants and will bear no legal liability for discussion results. Participants must maintain a high level of professional courtesy.
The following rules govern the discussion forums presented in this Website. Please read carefully before participating. Your use of the discussion forum in this Website will constitute your agreement to comply with these rules:
- If you participate in a discussion, you are responsible for ensuring that any material you post to this Website does not violate or infringe upon the copyright, patent, trademark or any other personal or proprietary rights of any third party, and is posted with the permission of the owner of such rights.
- You agree not to use any obscene or offensive language or to place on this Website any material that is libellous, abusive, or hateful, constitutes junk mail or unauthorized advertising, invades anyone's privacy, or encourages conduct that would constitute a criminal offence, give rise to civil liability, or otherwise violate any local, or international law or regulation. You agree to use the discussion forum in this Website only for lawful purposes.
- You must not send any information or material to this Website which is indecent, unethical, obscene or contains pornography.
- You must not use any device, software or routine to interfere or attempt to interfere with the proper working of this Website.
- All discussion forum messages must contain the accurate name and electronic mail address of the participant.
- Discussion material in this Website is for your personal use only. You may not in any way make commercial or other unauthorized use, by publication, re-transmission, distribution, or otherwise, of material obtained through or in this Website.
- The HKICPA does not monitor the messages on the forum in this Website on regular basis. Those who wish to contact the HKICPA should use the e-mail links contained elsewhere in this Website.
The HKICPA may revise this agreement and/or introduce additional terms and conditions at any time and from time to time. The HKICPA reserves its exclusive right in its sole discretion to alter, limit or discontinue this Website or any of the Material in any respect.
No act, delay or omission by the HKICPA shall affect its right, powers and remedies under this agreement or any further or other exercise of such rights, powers or remedies. The rights and remedies under this agreement are cumulative and not exclusive of the rights and remedies provided by law.
If any provision of this agreement is not or ceases to be legally binding and enforceable, it will not affect the legality, binding effect or enforceability of any other provision.
The HKICPA reserves the right to deny in its sole discretion any user access to this Website or any portion thereof without notice.
This agreement shall be governed by and construed in accordance with the laws of the Hong Kong Special Administrative Region.
The HKICPA has firm commitment to the privacy of any personal data we hold and the principles and obligations set out in the Personal Data (Privacy) Ordinance.
The Privacy Officer
Hong Kong Institute of Certified Public Accountants
Address: 37/F, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong