Terms and Conditions

1.	No refund will be made once the subscriber has started the subscribed course.
2.	Cross cheques should be made payable to "Hong Kong Institute of Certified Public Accountants". No cancellation can be made after cheques have been received by HKICPA.
3.	Each subscription will have unlimited access to the subscribed course for a validity period of six months commencing from the date of subscription.
4.	Subscription is limited to individual self-learning and CPD purposes and must not be shared with others.
5.	The views expressed in the CPD programmes of the Hong Kong Institute of Certified Public Accountants remain those of the presenter(s) and are not necessarily shared by the Council of the Institute. Materials provided as part of the CPD programmes are for the purpose of individual's continuing professional development. Both the views expressed and the materials handed out in or in relation to the CPD programmes should not be used as a substitute for professional advice. The CPD programmes are presented without responsibility on the part of the speaker(s) or the Hong Kong Institute of Certified Public Accountants for loss occasioned in any person acting or refraining from action as a result of any view or statement expressed therein.