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Terms and conditions

Version 1.2

The Competency and Learning site (the “Site”) is a joint venture project between the American Institute of CPAs (AICPA) and the Chartered Institute of Management Accountants (CIMA) (hereinafter referred to as ‘the site administrator’). The site administrator maintains the Site for your personal information, education and communication. Your access to and use of the Site is subject to the following terms and conditions ("Terms and Conditions") and all applicable laws. As a user, it is required that you review and accept the Terms and Conditions. You also should review the Site Privacy Policy. By accessing and using the Site, you accept, without limitation or qualification, the Terms and Conditions and Privacy Policy, and agree to be bound by them. If you do not accept and agree to the Terms and Conditions and Privacy Policy, refrain from accessing our Site.

With the Site constantly evolving, the Terms and Conditions and Privacy Policy may also change without prior notice. Whenever there are changes, the modified Terms and Conditions or Privacy Policy will be posted on this Site and will be effective at that time. With each change, a new version number will be displayed at the top of the page. Consequently, each time you access or use the Site, you accept and agree to the most current set of Terms and Conditions and Privacy Policy. It is your responsibility to be aware of any such changes.

Terms and Conditions

  1. You should assume that everything you see or read on the Site is copyrighted unless otherwise noted and may not be used except as provided in these Terms and Conditions or in the text on the Site without written permission. For information on how to obtain permission, scroll down or click on "Copyright Permission.”
  2. You may download material displayed on the Site for non-commercial, personal use provided you also retain all copyright and other proprietary notices contained on the materials. You may not distribute, modify, transmit, reuse, repost or use the content of the Site for public or commercial purposes, including the text and images, without written permission. For information on how to obtain permission, scroll down or click on "Copyright Permission.”
  3. Unauthorized access to or use of the Site or the services available through the Site is prohibited. Unauthorized access to, or misuse of, a computer constitutes an offense under the Computer Misuse Act 1990. You must not attempt to circumvent security, tamper with, hack into, or otherwise disrupt the Site or any computer system, server, router or any other internet-connected device associated with the Site.
  4. The site administrator neither warrants nor represents that your use of materials displayed on the Site will not infringe rights of third parties not owned by or affiliated with the site administrator.
  5. While the site administrator uses reasonable efforts to include accurate and up to date information on the Site, we make no warranties or representations as to its accuracy. We assume no liability or responsibility for any errors or omissions in the content of the Site. The opinions, judgments and comments expressed on the Site are not necessarily those of the site administrator, unless indicated.
  6. We reserve the right, in our discretion, to withdraw, suspend or modify the Site or certain features or parts of the Site with or without notice to you, where we have reason to do so. There may also be times when the Site or certain features or parts of the Site 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 Site or any service available on or through the Site.
  7. Your use of and browsing in the Site are at your risk. Neither the site administrator nor any party involved in creating, producing or delivering the Site is liable for any direct, incidental, consequential, indirect or punitive damages arising out of your access to, or use of, the Site. Without limiting the foregoing, everything on the Site is provided to you "AS IS" 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. Please note that some jurisdictions may not allow the exclusion of implied warranties, so some of the above exclusions may not apply to you. Check your local laws for any restrictions or limitations regarding the exclusion of implied warranties.
  8. The site administrator also assumes no responsibility, and shall not be liable for, any damages to, or viruses that may infect your computer equipment or other property on account of your access to, use of or browsing on the Site or your downloading of any materials, data text, images, video or audio from the Site.
  9. Except as specified by the Privacy Policy, any communication or material you transmit to the Site by electronic mail or otherwise, including any data, questions, comments, suggestions, profile information, or the like is, and will be treated as, non-confidential and non-proprietary. Anything you transmit or post may be used by AICPA or its affiliates for any purpose, including, but not limited to, reproduction, disclosure, transmission, publication, broadcast and posting. Furthermore, AICPA is free to use any ideas, concepts, know-how or techniques contained in any communication you send to the Site for any purpose whatsoever including, but not limited to, developing, manufacturing and marketing products using such information.
  10. Images of people or places displayed on the Site are either the property of, or used with permission by, the site administrator and may not be used except as provided in these Terms and Conditions without written permission. For information on how to obtain permission, scroll down or click on "Copyright Permission”. 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.
  11. The trademarks, logos, and service marks (collectively the "Trademarks") displayed on the Site are registered and unregistered Trademarks of the site administrator and others. Nothing contained on the Site should be construed as granting, by implication, estoppel, or otherwise, any license or right to use any Trademark displayed on the Site without the written permission of the site administrators or such third party that may own the Trademarks displayed on the Site. For information on how to obtain permission, scroll down or click on "Copyright Permission”. Your misuse of the Trademarks displayed on the Site, or any other content on the Site, except as provided in these Terms and Conditions, is strictly prohibited. You are also advised that the site administrator will aggressively enforce its intellectual property rights to the fullest extent of the law, including the seeking of criminal prosecution.
  12. You may find links on the Site that connect you to other Web Sites not under the control of the site administrator (Off-Site Pages). We have not reviewed these Off-Site Pages and are not responsible for its content. Access or use of any Off-Site Pages is at your own risk.
  13. Access to parts of the Site is restricted to authorized persons. If you believe you have been granted access to any document or file by mistake, please leave the restricted section immediately and contact us by email at or cima.pd@cimaglobal.comas soon as possible.
  14. Encryption technology, such as, but not limited to, Transport Layer Security (TLS) and Secured Socket Layer (SSL), is used to enhance security and reduce risk of loss. Our security practices, processes or technology do not guarantee absolute security of your information and you should take all normal personal precautions such as, but not limited to, not sharing passwords, closing browsers, and not using public networks (e.g., internet cafes, etc.).
  15. Although the site administrator may from time to time monitor or review discussions, chats, postings, transmissions, bulletin boards, and the like on the Site, we are under no obligation to do so and assume no responsibility or liability arising from the content of any such locations nor for any error, defamation, libel, slander, omission, falsehood, obscenity, pornography, profanity, danger or inaccuracy contained in any information within such locations on the Site. You are prohibited from posting or transmitting any unlawful, threatening, libelous, defamatory, obscene, scandalous, inflammatory, pornographic or profane material or any material that could constitute or encourage conduct that would be considered a criminal offense, give rise to civil liability, or otherwise violate any law. We will fully cooperate with any law enforcement authorities or court order requesting or directing us to disclose the identity of anyone posting any such information or materials.
  16. You agree to indemnify us for any cost, expenses, damages or liabilities we incur due to your use of the Site 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 Site.
  17. 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 16 nor for the actions or inactions of other users, including anything contained in your or any third party’s Contributions.
  18. You will be redirected to the AICPA store to complete purchases for any products listed on the Site. Please refer to the AICPA Store Business Policies for information regarding the processing of orders and payments. Additionally, click here to view the AICPA Store Terms & Conditions.
  1. Software from this Site is further subject to United States Export Controls. No software from this Site may be downloaded or exported (i) into (or to a national or resident of) Cuba, Iraq, North Korea, Iran, Syria, Crimea or any other country to which the United States has embargoed goods; or (ii) anyone on the United States Treasury Departments list of Specially Designated Nationals or the U.S. Commerce Departments Table of Deny Orders. By downloading or using the software, 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.

Copyright Notice

© 2015 American Institute of CPAs
© 2015 Chartered Institute of Management 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 Site.

Copyright Permission

Permission requests may be sent to:

American Institute of CPAs (AICPA)
Permissions Department, AICPA
220 Leigh Farm Road
Durham, NC 27707


Chartered Institute of Management Accountants (CIMA)
CIMA – Professional Development
The Helicon, One South Place
London EC2M 2RB United Kingdom
P: +44 (0)20 8849 2251

Contact Information

American Institute of Certified Public Accountants (AICPA)
220 Leigh Farm Road
Durham, NC 27707
P: 1.888.777.7077
F: 1.800.362.5066
Hours of Operation:
(9 am – 6 pm, EST, M-F)
Chartered Institute of Management Accountants (CIMA)
CIMA – Professional Development
The Helicon
One South Place
London EC2M 2RB
United Kingdom
P: +44 (0)20 8849 2251