Legal notice and terms of use

1. Intellectual property

1.1 The copyright and other intellectual property rights in all material and content on this site including photographs, and graphical images and the organisation and layout of the site is owned by the ICAEW and/or its licensors.

1.2 ICAEW is a registered trademark of The Institute of Chartered Accountants in England and Wales. Use of this mark and any other logos or marks belonging to ICAEW is strictly prohibited without our prior consent in writing.

1.3 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 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 ICAEW or its contributors
• No graphics or photographs on this site will be used separate from accompanying text; and
• The ICAEW copyright notice will appear in any copies.

1.4 No part of this site or ICAEW emails may be reproduced or stored in any other web site or included in any public or private electronic retrieval system or service without the ICAEW's prior written permission.

1.5 Any rights not expressly granted in these terms are reserved.

1.6 You are responsible for any contributions you may make to this site including but not limited to any feedback, blogs comments or questions. Contributions must not:-

• contain any material which is defamatory of any person;
• contain any material which is obscene, offensive, hateful or inflammatory;
• promote sexually explicit material;
• promote violence;
• promote discrimination based on race, sex, religion, nationality, disability, sexual orientation or age;
• infringe any copyright, database right or trade mark of any other person;
• be likely to deceive any person;
• be made in breach of any legal duty owed to a third party, such as a contractual duty
• or a duty of confidence;
• promote any illegal activity;
• be threatening, abusive or invade another’s privacy, or cause annoyance, inconvenience or needless anxiety;
• be likely to harass, upset, embarrass, alarm or annoy any other person;
• be used to impersonate any person, or to misrepresent your identity or affiliation with any person;
• give the impression that they emanate from us, if this is not the case; or advocate, promote or assist any unlawful act such as (by way of example only) copyright infringement or computer misuse.

1.7 By posting your contributions you confirm that all intellectual property rights in any content posted is yours and you grant to ICAEW a non exclusive worldwide perpetual royalty free licence to use, reproduce, modify, publish, translate and distribute the content.

1.8 You agree to indemnify us for any cost, expenses damages or liabilities we may incur relating to your contributions. We reserve the right to remove or edit any contributions as we deem appropriate without notice.

2. Service Access

2.1 Whilst the ICAEW shall use its reasonable endeavours to ensure that this site is normally available 24 hours a day, the ICAEW will not be liable if for any reason the site is unavailable at any time or for any period.

2.2 Issues with downloading files are generally caused by the applications that call the content from the website, rather than the website itself. Make sure your Adobe reader software is up to date.

2.3 Access to this site may be suspended temporarily and without notice in circumstances of system failure, maintenance or repair or for reasons beyond the control of the ICAEW.

3. Liability

3.1 The information contained on this site or in emails is for general guidance only. You should neither act, nor refrain from action, on the basis of any such information. You should take appropriate professional advice on your particular circumstances because the application of laws and regulations will vary depending on particular circumstances and because laws and regulations undergo frequent change.

3.2 Whilst the ICAEW shall use its reasonable endeavours to ensure that the information on this site and in emails is correct, the ICAEW shall not to the maximum extent allowed by applicable law be liable for any loss or damages (including, without limitation, damages for loss of business or loss of profits) arising in contract, tort or otherwise from the use of or inability to use this site, or any information contained in it, or from any action or decision taken as a result of using this site or any such information.

3.3 Part of this site or emails may contain material submitted to the ICAEW by third parties (including ICAEW members). Third parties are responsible for ensuring that material submitted for inclusion on this site complies with international and national law. The ICAEW will not be responsible for any error, omission or inaccuracy in the material submitted by third parties and reserves the right to omit, suspend or change the position of any material submitted. Any arrangements made between you and any third party named on this site/emails are at your sole risk and responsibility. The opinions expressed by external guest speakers in interviews or other publications included on this website are, by their nature, those of the speaker. They are not necessarily fully endorsed by the ICAEW or purport to reflect the official policies and views of the ICAEW or its members.

3.4 The ICAEW accepts no responsibility for the availability or content on any site to which a hypertext link from this site/emails exists. The links are provided on an "as is" basis and ICAEW makes no warranty, express or implied, for the information provided within them.

4. Usernames and Passwords

4.1 Certain parts of ICAEW.com are restricted to members, students and subscribers only.

4.2 You must not allow any other person to use your username or password. We reserve the right to remove access to restricted areas if we believe you are in breach of these terms.

4.3 If you believe your user details have been compromised we advise that you change your password immediately.

5. General

5.1 By accessing any part of this site, or opening emails, you shall be deemed to have accepted these terms in full.

5.2 These terms shall be governed by and construed in accordance with English Law and the courts of England shall have exclusive jurisdiction.

5.3 [Information for webmasters linking to this site]. - in some cases it may be desirable to enter into a hosting agreement with third parties who provide material at your site, to whose site you provide a link or who provide a link to your site.