|
|
| |
| |
|
WEBSITE
USE & ACCESS AGREEMENT
|
| |
|
READ
CAREFULLY BEFORE ACCESSING OR USING THIS WEB SITE
|
| |
|
|
| |
| |
|
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 |
|
| |
|
|
|
| |
|
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: |
|
| |
|
|
|
| |
|
|
u
|
you
agree that the HKICPA is not liable for any liability you incur as a
result of using of this limited licence; |
|
|
| |
|
|
|
| |
|
|
u
|
you
do not modify any of the Materials; |
|
|
| |
|
|
|
| |
|
|
u
|
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. |
|
| |
|
|
|
| |
|
|
|
| |
|
|
|
| |
|
Cookies |
|
| |
|
|
|
| |
|
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. |
|
| |
|
|
|
| |
|
|
|
| |
|
|
|
| |
|
Disclaimer |
|
| |
|
|
|
| |
|
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
Forum Disclaimer and Policy Statement |
|
| |
|
|
|
| |
|
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:- |
|
| |
|
|
|
| |
|
| 1. |
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. |
|
|
| |
|
|
|
| |
|
| 2. |
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 unauthorised 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. |
|
|
| |
|
|
|
| |
|
| 3. |
You
must not send any information or material to this Website which is
indecent, unethical, obscene or contains pornography. |
|
|
| |
|
|
|
| |
|
| 4. |
You
must not use any device, software or routine to interfere or attempt
to interfere with the proper working of this Website. |
|
|
| |
|
|
|
| |
|
| 5. |
All
discussion forum messages must contain the accurate name and electronic
mail address of the participant. |
|
|
| |
|
|
|
| |
|
| 6. |
Discussion
material in this Website is for your personal use only. You may not
in any way make commercial or other unauthorised use, by publication,
re-transmission, distribution, or otherwise, of material obtained
through or in this Website. |
|
|
| |
|
|
|
| |
|
| 7. |
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. |
|
|
| |
|
|
|
| |
|
| 8. |
The
HKICPA may use cookies to retain your I.D. or other personal information
about you when using the forums in this Website. |
|
|
| |
|
|
|
| |
|
|
|
| |
|
|
|
| |
|
Amendments |
|
| |
|
|
|
| |
|
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
Waiver of the HKICPA's Rights |
|
| |
|
|
|
| |
|
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. |
|
| |
|
|
|
| |
|
|
|
| |
|
|
|
| |
|
Severance |
|
| |
|
|
|
| |
|
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. |
|
| |
|
|
|
| |
|
|
|
| |
|
|
|
| |
|
Access
to the Website |
|
| |
|
|
|
| |
|
The HKICPA
reserves the right to deny in its sole discretion any user access to this
Website or any portion thereof without notice. |
|
| |
|
|
|
| |
|
|
|
| |
|
|
|
| |
|
Applicable
Law and Jurisdiction |
|
| |
|
|
|
| |
|
This agreement
shall be governed by and construed in accordance with the laws of the Hong
Kong Special Administrative Region. |
|
| |
|
|
|
| |
|
|
|
| |
|
|
|
| |
|
Privacy
Policy Statement |
|
| |
|
|
|
| |
|
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.
|
|
| |
|
|
|
| |
|
Please
refer to our Privacy
Policy Statement for detail. |
|
| |
|
|
|
| |
|
|
|
|
|
|
|
| |
|
Contacting
Us |
|
| |
|
|
|
| |
|
If you
have any questions about this agreement, our Privacy
Policy Statement, the practices of this Website, or your dealings with
this Website, please contact: |
|
| |
|
|
|
| |
|
Mr. Tife Chan
Manager - Information Technology
Hong Kong Institute of Certified Public Accountants
37/F., Wu Chung House, 213 Queen's Road East,
Wanchai, Hong Kong |
|
| |
|
|
| |
|
|
| |
|
|
| |
|
|
| |
|
|
|
| |
|
Telephone: (852) 2287 7215
E-mail: tife@hkicpa.org.hk
|
|
| |
|
|
| |
|
|
| |
|
|
|
| |
|
|
|
| |
|
Copyright
©2001 HKICPA All rights reserved. |
|
| |
|
|
|
| |
| |