版本2 - 2017年9月15日生效

1. 一般

The websites offered by the Association of International Certified Professional Accountants (“Association”), 美国注册会计师协会(会计师协会), 和特许管理会计师协会(“CIMA”)(“网站”)提供您的个人信息, 教育和交流. 您访问和使用网站受下列条款和条件(“条款和条件”)和所有适用法律的约束. As a user, it is required that you review and accept the 条款和条件. 你也应该看看我们的 隐私政策. 通过访问和使用本网站, 你接受, 没有限制或限制, 条款和条件及隐私政策, 并同意受其约束. If you do not accept and agree to 条款和条件及隐私政策, 避免访问我们的网站.

With our Sites and services constantly evolving, the 条款和条件 and 隐私政策 也可以改变. Whenever there are changes, the modified 条款和条件 or 隐私政策 will be posted on the Sites and will be effective at that time. With each change, a new version number will be displayed at the top of the page. 因此, 每次访问或使用网站时, 你接受 and agree to the most current set of 条款和条件 and 隐私政策. It is your responsibility to be aware of any such changes.

We do not supply legal, 投资, professional or career advice. Nothing on the Sites or within the 文档s available through the Sites constitutes legal, 投资, 职业或其他专业建议. You should not rely on any 信息 posted on the Sites as if it were legal, 投资, 职业或其他专业建议. The 文档s provided on the Sites are for general guidance only and do not contain definitive advice. We cannot and do not 保证 or warrant that any of the 信息 that you may receive through the Sites, 或链接到第三方网站是准确的, up-to-date or complete and we do not accept any responsibility for any errors or omissions, 或为您可能遭受的任何损害或损失负责.

2. 权利

2.1 The software that runs the Sites is owned by us and/or our licensors. Except to the extent expressly permitted by applicable laws, 你不能复制, 修改, 下载, 分发 or de-compile that software without our consent.

2.2 You may 下载 material displayed on the Sites for non-commercial, personal use provided you also retain all copyright and other proprietary notices contained on the materials. 你不能分发, 修改, 传输, 重用, repost or use the content of the Sites for public or commercial purposes, 包括文字和图像, 没有书面许可. For 信息 on how to obtain permission, scroll down to "Copyright Permission.”

2.3 Except as expressly permitted by applicable law and by clause 2.2(上图), you may not copy (except to the extent required in order to use the Sites in accordance with these 条款), store in any medium (包括 in any other websites), 分发, 传输, 重新发送, 广播, 修改, 或在未经我方事先书面许可的情况下,公开展示本网站的任何部分,或系统地从本网站提取材料或通过本网站获得的任何文件,或以任何其他方式商业利用本网站的全部或任何部分或通过本网站获得的任何文件.

2.4 Unauthorized access to or use of the Sites is prohibited. 你不能试图规避安全措施, 篡改, 侵入, 或以其他方式 disrupt the Sites or any computer system, 服务器, router or any other internet-connected device associated with the Sites.

2.5 Images of people or places displayed on the Sites are either the property of, 或经允许使用, 除非本条款和条件中有规定,否则未经书面许可不得使用. For 信息 on how to obtain permission, scroll down to "Copyright Permission”. 作为一个提醒, any unauthorized use of the images may violate copyright laws, 商标法, the laws of privacy and 宣传 and communications regulations and statutes.

2.6的商标, 标志, 和网站上显示的服务标志(统称“商标”)是网站和其他人的已注册商标和未注册商标. Nothing contained on the Sites should be construed as granting, 外之意, 禁止反言, 或以其他方式, 未经我们的书面许可或可能拥有网站上显示的商标的第三方的许可,使用网站上显示的任何商标的任何许可或权利. For 信息 on how to obtain permission, scroll down to "Copyright Permission”. Your misuse of the Trademarks displayed on the Sites, 或网站上的任何其他内容, 除非本条款和条件另有规定, 是严格禁止的. 我们还建议您,本网站的管理员将在法律的最大范围内执行其知识产权, 包括寻求刑事起诉.

2.我们保留权利, 在我们的自由裁量权, 撤回, suspend or 修改 the Sites or certain features or parts of the Sites with or without notice to you, 我们有理由这样做吗. There may also be times when the Sites or certain features or parts of the Sites become unavailable, 无论是预定的还是非预定的. You agree that we will not be liable to you or to any third party for any withdrawal, 修改, 不可用, suspension or discontinuance of the Sites or any service available on or through the Sites.

2.8 Software from the Sites is further subject to United States and European Union Export Controls. 网站上的软件不得下载或输出(i)到朝鲜(或向朝鲜国民或居民), 伊朗, 叙利亚, or any other country to which the United States and/or the European Union has embargoed goods; or (ii) to anyone on the United States Treasury Departments list of Specially Designated Nationals or the U.S. 商务部拒绝订单表. By 下载ing or using the software or purchasing products or services from the Sites, 你表示你不在, 在控制下, or a national or resident of any such country or on any such list.

3. 你的保证



3.1.2所有的邮件, 评论, 讨论的帖子, 博客, 新闻帖子, 信息, 文档, 您打算发布到网站或通过网站(贡献)提供给我们的任何其他材料均不违反任何适用的本地内容, national or international laws or regulations or contravene any person's legal rights, 是不是冒犯或诽谤, 是真的, 准确的, 在所有方面都是最新和完整的,并且您将立即通知我们该信息的任何更改, 文档或文件;

3.1.你不能传送, 或促使发送, 任何未经索取或未经授权的广告或促销材料或任何其他形式的类似索取(垃圾邮件);
3.1.你不会故意传送任何资料, send or upload any material that contains viruses, 特洛伊木马, 蠕虫, 定时炸弹, 击键记录者, 间谍软件, 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.您不会收集用户的信息, 包括电子邮件地址, 未经他们事先同意.

4. 贡献

4.1 You are solely responsible for your 贡献 and you shall ensure that your 贡献 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.提倡种族歧视, 性, 宗教, 国籍, 残疾, 性取向或年龄;
4.1.6 infringe any copyright, database right or trade mark of any other person;
4.1.7 .可能欺骗任何人;
4.1.8 be made in breach of any legal duty owed to a third party, such as a contractual duty or a duty of confidence;
4.1.9 .宣传任何非法活动;
4.1.10是威胁, 辱骂或侵犯他人隐私, 或造成烦恼, 不便或不必要的焦虑;
4.1.11 be likely to harass, upset, embarrass, alarm or annoy any other person;
4.1.被用来扮演任何人, 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; or
4.1.14主, promote or assist any unlawful act such as (by way of example only) copyright infringement or computer misuse.

4.2 You retain the ownership rights in your 贡献 and grant us a non-exclusive, 在世界范围内, 永恒的, 不可撤销的, 免版税, 分许可行使著作权的权利, 宣传, 商标, database rights and intellectual property rights you have in the 贡献, 在任何已知的媒体中. 除了, you waive all moral rights you have in the 贡献 to the fullest extent permitted by law. You represent and warrant that you are entitled to grant such a license to us.

4.你方同意赔偿我们的任何费用, 费用, 因您使用本网站或与您的任何贡献有关的其他情况而招致的损害或责任. We reserve the right to remove or edit any 贡献 as we see fit, without warning and without being required to provide reasons, and/or to make such 信息 available to regulatory bodies or law enforcement authorities. 我们对这件事的决定是最终的. Further, we reserve the right to suspend or terminate, or bar access to, all or part of the Sites.

4.我方不应对贵方因我方采取第4条中所述的任何行动而招致的任何损失负责.3 nor for the actions or inactions of other users, 包括 anything contained in your or any third party’s 贡献.

4.5在使用本网站的过程中, you may submit your personal data and/or the personal data of others. It is your responsibility to ensure this 信息 is 准确的 and up-to-date.

4.6 You agree that you are responsible for the personal data that you submit to the Sites, 包括他人的个人资料. If you submit the personal data of others to the Sites, 您必须确保您拥有在与网站以及通过网站提供的任何服务有关的情况下使用该等个人数据所需的所有权利和许可. 我们不对您在向网站提交他人个人数据方面所采取的任何行动负责. Please do not add the personal data of others to the Sites unless you have first obtained consent to do so.

5. 在线隐私

5.1 We respect your privacy and will only process 信息 about you in accordance with our 隐私政策. 通过使用网站, you agree to such processing and you warrant that all data provided by you is 准确的.

6. 链接

6.1 From the Sites you may be able to obtain access to websites operated by others. The content of such third-party websites to which you may navigate, 通过超文本链接, 我们无法控制这些网站. 你自己承担全部的风险. 我们对您在访问这些网站时可能遭受的任何损害或损失不承担任何责任, 包括, 但不限于, damage or loss arising from your use of 文档s or other 信息 found on those websites. 我们不会监控或维护这些链接,我们也不对任何第三方网站的内容负责. 在下载或打印项目之前,请阅读每个网站上的所有版权和法律声明,以确保第三方的版权声明允许这样的行为, 法律通知及或使用条款.

6.2 .与此类第三方网站的任何链接都是为了您的方便,在我们的网站上包含这些链接并不意味着任何认可, 保证, warranty or representation by us of the quality or accuracy of the 信息, products or services provided to you on those third-party websites.

7. 限制访问

7.1 Access to parts of the Sites are restricted to authorized persons. If you believe you have been granted access to any 文档 or file by mistake, please exit the restricted section immediately and contact us as soon as possible.
7.2 You may be required to enter your username and password to enter restricted areas of the Sites. You must not allow any other person to use your password. If you believe someone else knows your password, you must change it immediately.

7.3 We reserve the right to remove users from the authorized list of users at any time.


7.5 The 文档s and files hosted on restricted parts of the Sites are confidential. 您不能将这些区中国分分彩票app下载内的文档和文件分发给有权阅读它们的人. If you believe that you may have been granted access to a 文档 or file by mistake you must not 下载 it, 复制它, use it for any purpose or disclose its contents to any other person.

7.6如果使用共享PC访问站点, 在您访问网站期间,您将对从您通过安全程序到您退出网站期间我们所收到的所有指示负责. 这包括在您仍然登录网站时,由您以外的人发送的任何输入错误或指令.

7.电子邮件通信是不安全的,也不能保证电子邮件将在合理的时间内送达, 或者在所有. We advise you to contact us by telephone with any 信息 that must reach us by certain deadlines.

8. 责任限制


8.2 We shall not be liable to you for any loss arising out of the inaccuracy or incompleteness of 信息, 包括 any of your or any third party’s 贡献, contained on the Sites or in the services available through the Sites.

8.3网站和/或通过网站提供的服务是“按现状”提供给您的,没有任何类型的保证, 无论是明示的还是暗示的, 包括但不限于, 隐含的适销性保证, 适合某一特定目的, 和非.

8.4 While we will endeavor to maintain the availability of the Sites, we make no warranty that the Sites will meet your requirements or will be uninterrupted, 及时的, 或错误, 缺陷将得到纠正,或网站或使网站和/或通过网站提供服务的服务器不存在病毒或bug. If you are aware of any error on the Sites please contact us and we will endeavor to correct it.


8.我方对任何特殊情况概不负责, indirect or consequential damages (包括 loss of business, 利润, 预期储蓄, 机会, 声誉或商誉).


© 2019 特许管理会计师协会.
© 2019 Association of International Certified Professional Accountants.
保留所有权利. You may not reproduce or 传输 in any form or by any means, 电子或机械, 包括复印, 记录, 存储在信息检索系统中, nor may you 修改 or create derivative works based on the text of any file, 或其任何部分, except as otherwise specifically authorized by the 条款和条件 of this Sites.



Association of International Certified Professional Accountants


Association of International Certified Professional Accountants 联系信息:

EC2M 2 rb
P: +44 (0)

P: 1.888.777.7077
F: 1.800.362.5066