Terms and Conditions

You are required to accept the terms and conditions set our below in order to use this site. If you do not consent to these Terms and Conditions you should leave the website.

  • Intellectual Property Notice and Disclaimer
  • Disclaimer
  • Privacy Policy
  • Other Conditions of Use
  • Accessibility Statement

Intellectual Property Notice and Disclaimer

  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 jo by Chartered Accountants Worldwide and/or its licensors
  2. The Chartered Accountants Worldwide logo is a trademark owned by Chartered Accountants Worldwide. Use of this mark is strictly prohibited without the prior written consent from Chartered Accountants Worldwide
  3. All other trademarks referred to on this site are the trademarks of the respective Institutes and use is strictly prohibited without their specific permission in writing
  4. Without Chartered Accountants Worldwide’s written permission, you may not (whether directly or indirectly including through the use of any programme) create a database in an electronic or other form by downloading and storing all or any part of the pages from this web site. Without the permission of Chartered Accountants Worldwide, no part of this website may be reproduced, transmitted to or stored on any other website, disseminated in any electronic or non-electronic form, or included in any public or private electronic retrieval system. Any request for permission may be sent to Web Development
  5. 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, framed 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 Chartered Accountants Worldwide or its contributors.
  • No graphics or photographs on this site will be used separate from accompanying text; and
  • The appropriate copyright notice will appear in any copies


The material on this website is provided purely for your information and you should seek further guidance and make independent inquiries before relying on it. Chartered Accountants Worldwide reserves the right to make alterations to the website at any time without notifying you. The information on this website is updated regularly. However, Chartered Accountants Worldwide makes no representation or warranty whatsoever as to the quality, accuracy, efficacy, completeness, operation or fitness for a particular purpose of the website or any of its contents.

To the full extent permissible by law, Chartered Accountants Worldwide assumes no responsibility for the material contained on this website and disclaims all liability arising from negligence or otherwise in respect of the material or arising from a user’s use of or inability to use the website. The views expressed in any discussions in the forums of this website and published on the website are not necessarily the views of Chartered Accountants Worldwide and Chartered Accountants Worldwide disclaims all responsibility for any discussions published.

If you are dissatisfied with any part of this website your sole remedy is to discontinue using it. We make no warranty that the website or any information posted on it is free from infection by viruses or anything else that has contaminating or destructive properties and shall have no liability in respect thereof. Advertising where part of the website contains advertising and other material submitted to us by third parties please note that those advertisers are responsible for ensuring that material submitted for inclusion on the website complies with all legal requirements. Although acceptance of advertisements on the website is subject to our terms and conditions, we do not accept liability in respect of any advertisements.

Privacy Policy

Chartered Accountants Worldwide is committed to protecting your privacy in accordance with the UK Data Protection Acts 1984 and 1998. Chartered Accountants Worldwide collects, uses and disseminates the personal information you provide to us only in accordance with the policies and procedures outlined in this section. However, you should note that collection, use or dissemination might occur in our offices outside the European Economic Area.

Other Conditions of Use

Changes to these Terms and Conditions

Chartered Accountants Worldwide may add to or change these Terms and Conditions from time to time. All additions and changes will be notified to you by being posted on this page. You should review these Terms and Conditions regularly because they are binding on you.

Governing Law

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

You should note that certain links on the web site lead to resources located on servers, or websites, maintained by third parties, over whom we have no control. Accordingly, Chartered Accountants Worldwide accepts no responsibility or liability for any of the material contained on those servers or the accuracy or legality of information contained on other websites.

Accessibility Statement

At Chartered Accountants Worldwide we are committed to serving all of our website visitors equally. We have therefore undertaken the following actions to ensure that all of our content is as accessible as possible to every user:

  • the standard font used throughout the site is Arial for easy legibility
  • our website has been tested using the following browsers to ensure cross-browser compatibility: Internet Explorer (IE9+), Firefox Mac and PC, Safari (PC, Mac, iPhone, iPad), Chrome (Mac and PC), and Android
  • this site is accessible from mobile devices such as handhelds and tablets
  • a link to details of how to contact us for further information offline is provided
  • style of navigation (e.g. top menu, left hand menu) remains consistent throughout the website, with extra navigational aids added where required
  • throughout our website we have attempted to comply with the W3C Web Content Accessibility Guidelines

We are committed to a process of ongoing improvement and are working to ensure that all content is developed under the guidelines outlined above.