# data[].attributes.body
Offers free access to a wide range of classroom resources and tools. Sign in to the site to find curriculum modules, authored by KPMG partners and professionals and leading academics, including timely and relevant material suitable for undergraduate-through graduate-level business courses.

Reminder: We advise not to use Google Chrome to download the documents. We recommend Edge or Safari.

# data[].attributes.attachment_link.description
© 2022 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

# data[].attributes.body
University Professor/Student Discounts

For information on discounts available to qualified university professors and their students with the current COSO contact person. Site includes a link to download a document on Acceptable Use of COSO Materials.

# data[].attributes.body
Includes information about the types of Creative Commons (CC) licenses for copyrighted work and has information on CC-licensed platforms such as Wikimedia Commons, YouTube, and the Internet Archive.

# data[].attributes.attachment_link.readable_text
Better Sharing, Brighter Future

"Twenty Years of Creative Commons (in Sixty Seconds)" by Ryan Junell and Glenn Otis Brown for Creative Commons is licensed via CC BY 4.0 and includes adaptations of the multiple open and public domain works. View full licensing and attribution information about all works included in the video on Flickr.

Creative Commons is an international nonprofit organization that empowers people to grow and sustain the thriving commons of shared knowledge and culture we need to address the world's most pressing challenges and create a brighter future for all.

Learn more

The nonprofit behind the licenses and tools the world uses to share

For over 20 years, Creative Commons has supported a global movement built on a belief in the power of open access to knowledge and creativity. From Wikipedia to the Smithsonian, organizations and individuals rely on our work to share billions of historic images, scientific articles, cultural artifacts, educational resources, music, and more!

Wikipedia

55+ million articles

Every one of Wikipedia's 55 million plus articles are shared openly and freely using a CC license.

The Met

492,000+ images

All images of public-domain works in the Met's collection are openly available under Creative Commons Zero (CC0).

Khan Academy

100,000+ lessons

Many of the lessons found on Khan Academy are openly licensed under CC-BY-NC-SA.

Wikipedia

55+ million articles

Every one of Wikipedia's 55 million plus articles are shared openly and freely using a CC license.

The Met

492,000+ images

All images of public-domain works in the Met's collection are openly available under Creative Commons Zero (CC0).

Khan Academy

100,000+ lessons

Many of the lessons found on Khan Academy are openly licensed under CC-BY-NC-SA.

Wikipedia

55+ million articles

Every one of Wikipedia's 55 million plus articles are shared openly and freely using a CC license.

The Met

492,000+ images

All images of public-domain works in the Met's collection are openly available under Creative Commons Zero (CC0).

Khan Academy

100,000+ lessons

Many of the lessons found on Khan Academy are openly licensed under CC-BY-NC-SA.

Latest News

Open Culture
Cropped, Open Culture Strategic Workshop by Filipa Alfama, CC BY 4.0

One year after Creative Commons (CC) hosted an exploratory Open Culture Roundtable, in Lisbon, Portugal, which initiated the Towards a Recommendation on Open Culture (TAROC) global initiative, nearly 50 stakeholders from all continents gathered again for a strategic workshop, in Lisbon in May 2024. In this blog post, we share a snapshot of key highlights.

About CC

Open Culture, Open Heritage

About CC, Community

About CC

more posts

Images Attribution
view

Open Culture
Cropped, Open Culture Strategic Workshop by Filipa Alfama, CC BY 4.0

One year after Creative Commons (CC) hosted an exploratory Open Culture Roundtable, in Lisbon, Portugal, which initiated the Towards a Recommendation on Open Culture (TAROC) global initiative, nearly 50 stakeholders from all continents gathered again for a strategic workshop, in Lisbon in May 2024. In this blog post, we share a snapshot of key highlights.

About CC

Open Culture, Open Heritage

About CC, Community

About CC

Images Attribution
view

Le Sortie de l'opéra en l'an 2000 by A. Robida - Library of Congress Prints and Photographs Division - Public Domain.

" An Original Theory or New Hypothesis of the Universe. Plate XXXI. ". By Thomas Wright. Public Domain

" Community Needs Care" by Camila Leão for Fine Acts x OBI is licensed via https://creativecommons.org/licenses/by-nc-sa/4.0/.

CC staff photos are licensed under CC BY 4.0. Gratitude to Sara Jordan Photography.

# data[].attributes.attachment_link.description
Creative Commons is an international nonprofit organization that empowers people to grow and sustain the thriving commons of shared knowledge and culture we need to address the world's most pressing challenges and create a brighter future for all.

# data[].attributes.body
Our mission is to create a more open world – a world where all non-personal information is open, free for everyone to use, build on and share; and creators and innovators are fairly recognised and rewarded.

# data[].attributes.attachment_link.description
A world where knowledge creates power for the many, not the few. This is the world we choose.

# data[].attributes.body
Many institutions have developed resources for understanding and evaluating fair use. Try a general internet search for "academic fair use" or "fair use evaluator".

# data[].attributes.headline
Fair Use information from the U.S. Copyright Office

# data[].attributes.subject
Fair Use information from the U.S. Copyright Office

# data[].attributes.body
Provides a definition of fair use with the four key factors and has a link to Section 107 of the Copyright Act.

# data[].attributes.attachment_link.readable_text
Fair use is a legal doctrine that promotes freedom of expression by permitting the unlicensed use of copyright-protected works in certain circumstances. Section 107 of the Copyright Act provides the statutory framework for determining whether something is a fair use and identifies certain types of uses-such as criticism, comment, news reporting, teaching, scholarship, and research-as examples of activities that may qualify as fair use. Section 107 calls for consideration of the following four factors in evaluating a question of fair use:

Purpose and character of the use, including whether the use is of a commercial nature or is for nonprofit educational purposes: Courts look at how the party claiming fair use is using the copyrighted work, and are more likely to find that nonprofit educational and noncommercial uses are fair. This does not mean, however, that all nonprofit education and noncommercial uses are fair and all commercial uses are not fair; instead, courts will balance the purpose and character of the use against the other factors below. Additionally, "transformative" uses are more likely to be considered fair. Transformative uses are those that add something new, with a further purpose or different character, and do not substitute for the original use of the work.

Nature of the copyrighted work: This factor analyzes the degree to which the work that was used relates to copyright's purpose of encouraging creative expression. Thus, using a more creative or imaginative work (such as a novel, movie, or song) is less likely to support a claim of a fair use than using a factual work (such as a technical article or news item). In addition, use of an unpublished work is less likely to be considered fair.

Amount and substantiality of the portion used in relation to the copyrighted work as a whole: Under this factor, courts look at both the quantity and quality of the copyrighted material that was used. If the use includes a large portion of the copyrighted work, fair use is less likely to be found; if the use employs only a small amount of copyrighted material, fair use is more likely. That said, some courts have found use of an entire work to be fair under certain circumstances. And in other contexts, using even a small amount of a copyrighted work was determined not to be fair because the selection was an important part-or the "heart"-of the work.

Effect of the use upon the potential market for or value of the copyrighted work: Here, courts review whether, and to what extent, the unlicensed use harms the existing or future market for the copyright owner's original work. In assessing this factor, courts consider whether the use is hurting the current market for the original work (for example, by displacing sales of the original) and/or whether the use could cause substantial harm if it were to become widespread.

In addition to the above, other factors may also be considered by a court in weighing a fair use question, depending upon the circumstances. Courts evaluate fair use claims on a case-by-case basis, and the outcome of any given case depends on a fact-specific inquiry. This means that there is no formula to ensure that a predetermined percentage or amount of a work-or specific number of words, lines, pages, copies-may be used without permission.

Please note that the Copyright Office is unable to provide specific legal advice to individual members of the public about questions of fair use. See 37 C.F.R. 201.2(a)(3).

# data[].attributes.attachment_link.description
Fair use is a legal doctrine that promotes freedom of expression by permitting the unlicensed use of copyright-protected works in certain circumstances. Section 107 of the Copyright Act provides the statutory framework for determining whether something is a fair use and identifies certain types of uses-such as criticism, comment, news reporting, teaching, scholarship, and research-as examples of activities that may qualify as fair use.

# data[].attributes.body
Offers a time-stamped PDF for documentation purposes.

# data[].attributes.headline
Teacher’s Guide to Copyright and Fair Use (Edutopia.org)

# data[].attributes.subject
Teacher’s Guide to Copyright and Fair Use (Edutopia.org)

# data[].attributes.body
Edutopia.org, funded by the George Lucas Educational Foundation, has a broad set of resources primarily aimed at K-12 educators.

# data[].attributes.attachment_link.readable_text
There are rules when it comes to using copyrighted material in the classroom-and easy ways to make sure you're always in the clear.

Michael Morgenstern / The iSpot

While some school districts have resources and policies to help teachers navigate the tricky waters of copyright and fair use, many teachers are under the impression that because they're educators, they have blanket protections.

But copyright and fair use laws are nuanced, and just because you're a teacher doesn't mean you're always in the safe zone. They're also not a nicety: In rare cases, school districts have been fined for violating copyright, so paying attention to the details of fair use and copyright can protect you and the school district. Educating yourself on the substance of the issue is also important because as a teacher you model proper use for your students so that they can protect themselves, too.

Copyright and fair use law has become a topic of concern as technology has increasingly lowered the barriers to sharing, copying, and creating at any time, making us all potential publishers and distributors of content. It's become a lot easier to break the rules. Particularly in the digital age, copyright is about collective responsibility and protection-and digital citizenship.

WHAT'S PROTECTED AND WHAT'S NOT

American copyright law originates in the U.S. Constitution and automatically protects all original, creative work in a fixed form; the moment a work is created, it is protected. Generally speaking, works created after January 1, 1978, are covered by copyright for a term equaling the life of the author plus 70 years after their death. The original works by Shakespeare, Dickens, Frederick Douglass, and just recently F. Scott Fitzgerald's The Great Gatsby and Alain LeRoy Locke's The New Negro: An Interpretation, for example, are in the public domain and are no longer protected by copyright. In addition, copyright doesn't apply to facts and public information, print maps, or government documents or pictures, so images and text from sources like NASA, the Smithsonian, and the National Archives can be used without permission.

The copyright for works that are not part of these exceptions is invisible and active at all times, of course, so it can be helpful to think about it like this: In most contexts, works created by others have a "No trespassing" sign on them. If you simply ignored a "No trespassing" sign on land, you'd be in violation of the law, right? Same thing with creative works, whether it's a doodle or the selfies you took with a friend's phone.

Within the context of educational and classroom settings (including online classes), copyright is a little more nuanced. There, even copyrighted material can be used if it's for face-to-face, instructional purposes and the educational institution is a nonprofit.

Teachers and most schools are therefore protected fairly broadly, allowing them to make use of films and articles from sources like the New York Times or Scientific American, as long as they do so in the context of instruction. Sharing a link to a recent Washington Post article in your learning management system, or to a video from PBS or CNN, is permissible if it's for the purposes of instruction and the educational institution is a nonprofit. Copying and distributing works created by others, however-for example, printing out whole articles and distributing them to your class-is generally riskier. In such cases, copyright law is more lenient when the copied material is not copied in whole or is not distributed to the whole class.

Be careful, as well, with any so-called creative works that you use in the classroom, like books, poems, movies, or songs. Generally speaking, even if you're using them for instructional purposes, these types of creative work are protected. In most cases, school systems purchase copies of those assets-or the students themselves are asked to purchase them-which gives everyone rights to consume them. Meanwhile, if you're using anything in this category for purposes that are not instructional, like showing a Pixar movie as a reward or during recess on a rainy day-without any instruction-then you're clearly infringing on copyright.

MAKING SENSE OF FAIR USE

To add to the confusion, there's the fair use doctrine, which is designed to promote freedom of expression (which is critical in educational settings) by permitting "the unlicensed use of copyright-protected works under certain circumstances"-a sort of legal counterbalance to copyright that allows for creativity. If there is a dispute about copyright, then judges use four factors to determine if something is protected by fair use.

Generally speaking, courts factor in the purpose of the use (did you use it for instructional purposes, for example); the nature of the original (was it fiction or more factual, for example); the amount of the work used (using all of the work, or especially important parts of the work is risky); and the value of the work (if your actions materially impact the ability of the artist to make a living, that infringes on copyright).

An important caveat: Use of content in the service of satire is OK, so if you're using or creating memes as part of your lesson plan, you're in the clear.

QUICK TIPS TO PROTECT YOURSELF

Given how nuanced copyright and fair use are and the complexities of digital use and sharing, these tips can help keep you in the safe zone.

Limit your exposure: Use a password-protected space like Google Classroom or any learning management system (LMS) to share published materials with your students, instead of using your class webpage. That way, you're sharing to the students in your class only.

Use Google's Tools setting: After a search for an image has produced results, click Tools/Usage Rights/Creative Commons license to filter images.

Use Project Gutenberg: It's a library of over 60,000 free e-books (and counting) for which copyright has expired. You can read them in a browser or on Kindle, or opt to download them. All of Shakespeare's work is there, for example, in addition to Narrative of the Life of Frederick Douglass, an American Slave, and works of many other authors.

Bookmark Creative Commons sites: The emergence of the internet spawned an innovation in copyright management called Creative Commons, which allows the creators of photos, videos, and text to apply transparent copyright rules and make the content available broadly. The Creative Commons search tool is invaluable for finding content you can use legally. Also bookmark sites that collect images, videos, or text that is shared under liberal Creative Commons rules-like Flickr, Pixabay (images, videos, and music), and Unsplash (photos); Noun Project (icons and photos); and Bensound, which has a library of free audio files-in addition to higher-quality files you need to purchase. Share the bookmarks with your students.

Don't forget Wikipedia: It's the grandfather of Creative Commons sites. You can copy or alter the text of this comprehensive resource, updated by volunteers who are often experts, if you include the backlink. Students should be warned, of course, that Wikipedia is subject to hacks (both malicious and comical), and the information should be verified with other sources.

Make use of free audiobooks: Multiple sites like Librivox and Spotify share free audiobooks. Titles on Spotify range from George Orwell's Animal Farm to Hans Christian Anderson's The Fir Tree.

Know that there isn't an urgency exemption: No matter how desperate the situation or noble your intentions, don't make and distribute copies of entire books, workbooks, study guides, practice books, or even an entire page from a textbook. Purchase enough copies for each student, or obtain permission from the owner to make copies.

Avoid copying and distributing "creative material": Novels, plays, movies, and poems are far more likely to be exempt from fair use.

Use published sources: Never copy and distribute unpublished material.

When in doubt, reach out: If a publication or resource you need is out of print and you cannot buy it (e.g., an out-of-print book), reach out to the publishing company and ask permission to make copies.

Plan ahead: Don't wait until the last minute and use something in haste.

# data[].attributes.attachment_link.title
A Teacher's Guide to Copyright and Fair Use

# data[].attributes.attachment_link.description
There are rules when it comes to using copyrighted material in the classroom-and easy ways to make sure you're always in the clear.

# data[].attributes.body
No general exceptions for educational use located on the AICPA website.

# data[].attributes.attachment_link.readable_text
1. General

The websites offered by the Association of International Certified Professional Accountants ("Association"), American Institute of CPAs ("AICPA"), and Chartered Institute of Management Accountants ("CIMA") ("the Sites") are provided for your personal information, education and communication. Your access to and use of the Sites 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 our Privacy Policy. By accessing and using the Sites, 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 Sites.

With our Sites and services constantly evolving, the Terms and Conditions and Privacy Policy may also change. Whenever there are changes, the modified Terms and Conditions or Privacy Policy 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. Consequently, each time you access or use the Sites, 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.

1.1 Disclaimer regarding content
We do not supply legal, investment, professional or career advice. Nothing on the Sites or within the documents available through the Sites constitutes legal, investment, career or other professional advice. You should not rely on any information posted on the Sites as if it were legal, investment, career or other professional advice. The documents provided on the Sites are for general guidance only and do not contain definitive advice. We cannot and do not guarantee or warrant that any of the information that you may receive through the Sites, or links to third party websites is accurate, up-to-date or complete and we do not accept any responsibility for any errors or omissions, or for any damage or loss you may suffer.

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, you must not copy, modify, download, distribute or de-compile that software without our consent.

2.2 You may download material displayed on the Sites 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 Sites for public or commercial purposes, including the text and images, without written permission. For information on how to obtain permission, scroll down to "Copyright Permission."

2.3 Except as expressly permitted by applicable law and by clause 2.2 (above), you may not copy (except to the extent required in order to use the Sites in accordance with these Terms), store in any medium (including in any other websites), distribute, transmit, re-transmit, broadcast, modify, or show in public any part of the Sites or systematically extract material from the Sites or any document available through the Sites or in any other way exploit commercially all or any part of the Sites or any document available through the Sites without our prior written permission.

2.4 Unauthorized access to or use of the Sites is prohibited. You must not attempt to circumvent security, tamper with, hack into, or otherwise disrupt the Sites or any computer system, server, 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, or used with permission by, the administrator(s) of the Sites 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 to "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.

2.6 The trademarks, logos, and service marks (collectively the "Trademarks") displayed on the Sites are registered and unregistered Trademarks of the administrator(s) of the Sites and others. Nothing contained on the Sites should be construed as granting, by implication, estoppel, or otherwise, any license or right to use any Trademark displayed on the Sites without our written permission or the permission of such third party that may own the Trademarks displayed on the Sites. For information on how to obtain permission, scroll down to "Copyright Permission". Your misuse of the Trademarks displayed on the Sites, or any other content on the Sites, except as provided in these Terms and Conditions, is strictly prohibited. You are also advised that the administrator(s) of the Sites will enforce their intellectual property rights to the fullest extent of the law, including the seeking of criminal prosecution.

2.7 We reserve the right, in our discretion, to withdraw, suspend or modify the Sites or certain features or parts of the Sites with or without notice to you, where we have reason to do so. There may also be times when the Sites or certain features or parts of the Sites 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 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. Software from the Sites may not be downloaded or exported (i) into (or to a national or resident of) North Korea, Iran, Syria, 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. Commerce Departments Table of Deny Orders. By downloading or using the software or purchasing products or services from the Sites, 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.

3. Your warranties

3.1 You warrant that:

3.1.1 you will only use the Sites in accordance with these Terms and only for lawful purposes and in a lawful manner;

3.1.2 all emails, comments, discussion posts, blogs, news postings, information, document, file or any other material that you intend to post to the Sites or provide to us via the Sites (Contributions) does not contravene any applicable local, national or international laws or regulations or contravene any person's legal rights, is not offensive or defamatory, is true, accurate, current and complete in all respects and that you will notify us immediately of any changes to that information, document or file;

3.1.3 you will not transmit, or procure the sending of, any unsolicited or unauthorized advertising or promotional material or any other form of similar solicitation (spam) via the Sites;
3.1.4 you will not knowingly transmit any data, send or upload any material that contains viruses, Trojan horses, worms, time-bombs, keystroke loggers, spyware, adware or any other harmful programs or similar computer code designed to adversely affect the operation of any computer software or hardware; and

3.1.5 you will not collect information about users, including email addresses, without their prior consent.

4. Contributions

4.1 You are solely responsible for your Contributions and you shall ensure that your Contributions 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;
4.1.3 promote sexually explicit material;
4.1.4 promote violence;
4.1.5 promote discrimination based on race, sex, religion, nationality, disability, sexual orientation or age;
4.1.6 infringe any copyright, database right or trade mark of any other person;
4.1.7 be likely to deceive any person;
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 promote any illegal activity;
4.1.10 be threatening, abuse or invade another's privacy, or cause annoyance, inconvenience or needless anxiety;
4.1.11 be likely to harass, upset, embarrass, alarm or annoy any other person;
4.1.12 be used to impersonate any person, 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 advocate, 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 Contributions and grant us a non-exclusive, worldwide, perpetual, irrevocable, royalty-free, sub-licensable right to exercise the copyright, publicity, trademarks, database rights and intellectual property rights you have in the Contributions, in any media known now or in the future. In addition, you waive all moral rights you have in the Contributions to the fullest extent permitted by law. You represent and warrant that you are entitled to grant such a license to us.

4.3 You agree to indemnify us for any cost, expenses, damages or liabilities we incur due to your use of the Sites 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 Sites.

4.4 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 4.3 nor for the actions or inactions of other users, including anything contained in your or any third party's Contributions.

4.5 In the course of using the Sites, you may submit your personal data and/or the personal data of others. It is your responsibility to ensure this information is accurate and up-to-date.

4.6 You agree that you are responsible for the personal data that you submit to the Sites, including the personal data of others. If you submit the personal data of others to the Sites, you must ensure that you have all the rights and permissions needed to use that personal data in connection with the Sites and any services offered through the Sites. We are not responsible for any actions you take with regards to submitting the personal data of others to the Sites. Please do not add the personal data of others to the Sites unless you have first obtained consent to do so.

5. Online Privacy

5.1 We respect your privacy and will only process information about you in accordance with our Privacy Policy. By using the Sites, you agree to such processing and you warrant that all data provided by you is accurate.

6. Linking

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, by means of hypertext links, from the Sites is beyond our control. You proceed entirely at your own risk. We do not accept any responsibility for any damage or loss you may suffer arising out of access to those websites, including, but not limited to, damage or loss arising from your use of documents or other information found on those websites. These links are not monitored or maintained by us nor are we responsible for the content of any third-party websites. Please read all copyright and legal notices on each Sites prior to downloading or printing items to ensure that such actions are permitted under the third-party's copyright notices, legal notices and or terms of use.

6.2 Any links to such third-party websites are for your convenience and the inclusion of the links on our Sites does not imply any endorsement, guarantee, warranty or representation by us of the quality or accuracy of the information, products or services provided to you on those third-party websites.

7. Restricted access

7.1 Access to parts of the Sites are restricted to authorized persons. If you believe you have been granted access to any document 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.

7.4 Parts of the Sites incorporate encryption technology but even if there is encryption technology in place we cannot guarantee that unauthorized individuals will not be able to access confidential information hosted on or downloaded from the Sites.

7.5 The documents and files hosted on restricted parts of the Sites are confidential. You must not distribute the documents and files hosted in these areas except to persons authorized to read them. If you believe that you may have been granted access to a document or file by mistake you must not download it, copy it, use it for any purpose or disclose its contents to any other person.

7.6 If you access the Sites from a shared PC, during your access to the Sites you will be responsible for all instructions received by us between the time you pass the security procedure until you exit the Sites. This includes any input errors or instructions sent by someone other than you whilst you are still logged onto the Sites.

7.7 Email communication is not secure and there is no guarantee that an email will be delivered within a reasonable time, or at all. We advise you to contact us by telephone with any information that must reach us by certain deadlines.

8. Limitation of liability

8.1 We shall not be liable to you for any communication you send to us by email which is either received late or not received at all.

8.2 We shall not be liable to you for any loss arising out of the inaccuracy or incompleteness of information, including any of your or any third party's Contributions, contained on the Sites or in the services available through the Sites.

8.3 The Sites and/or services available through the Sites are 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.

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, timely, or error-free, that defects will be corrected or that the Sites or the server(s) that make the Sites and/or the services available through the Sites available are free of viruses or bugs. If you are aware of any error on the Sites please contact us and we will endeavor to correct it.

8.5 We will not be responsible or liable to you for any loss of material uploaded or transmitted through the Sites.

8.6 We shall not be liable for any special, indirect or consequential damages (including loss of business, profits, anticipated savings, opportunity, reputation or goodwill) however caused.

© 2019 American Institute of CPAs
© 2019 Chartered Institute of Management Accountants.
© 2019 Association of International Certified Professional 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 Sites.

Copyright Requests

Permission requests may be sent to:

Association of International Certified Professional Accountants
Permissions Department
220 Leigh Farm Road
Durham, NC 27707
Email: copyright@aicpa.org

Contact Information

Association of International Certified Professional Accountants Contact Information:

Chartered Institute of Management Accountants
The Helicon
One South Place
London
EC2M 2RB
United Kingdom
P: +44 (0)20 8849 2251
Hours of Operation:
(9am - 5pm, UK time, M-F)
Email: cima.contact@cimaglobal.com

American Institute of CPAs
220 Leigh Farm Road
Durham, NC 27707
P: 1.888.777.7077
F: 1.800.362.5066
Hours of Operation:
(9am - 6pm, ET, M-F)
Email: service@aicpa.org

# data[].attributes.attachment_link.description
The websites offered by the Association of International Certified Professional Accountants ("Association"), American Institute of CPAs ("AICPA"), and Chartered Institute of Management Accountants ("CIMA") ("the Sites") are provided for your personal information, education and communication. Your access to and use of the Sites is subject to the following terms and conditions ("Terms and Conditions") and all applicable laws.

# data[].attributes.headline
IFRS Foundation - Education material licensing

# data[].attributes.subject
IFRS Foundation - Education material licensing

# data[].attributes.body
Has terms of use for educational purposes and information about how to link to the organization's website when posting materials online (such as a course on an LMS).

# data[].attributes.attachment_link.readable_text
The IFRS Foundation has trade marks registered around the world, including: the IFRS Foundation's logo, the IFRS for SMEs® logo, the IASB ® logo, the 'Hexagon Device', eIFRS ®, IAS ®, IASB ®, IFRIC ®, IFRS ®, IFRS for SMEs®, IFRS Foundation ®, International Accounting Standards ®, International Financial Reporting Standards ®, NIIF ®, and SIC ®. Further details of which are available from the IFRS Foundation on request.

The IFRS Foundation is a not for profit corporation under the General Corporation Law of the State of Delaware, USA and operates in England and Wales as an overseas company (Company number: FC023235) with its principal office at Columbus Building, 7 Westferry Circus, Canary Wharf, London, E14 4HD, UK.

# data[].attributes.attachment_link.description
The IFRS Foundation has trade marks registered around the world, including: the IFRS Foundation's logo, the IFRS for SMEs ® logo, the IASB ® logo, the 'Hexagon Device', eIFRS ®, IAS ®, IASB ®, IFRIC ®, IFRS ®, IFRS for SMEs ®, IFRS Foundation ®, International Accounting Standards ®, International Financial Reporting Standards ®, NIIF ®, and SIC ®.