Terms and Conditions of Use
Important - Please read this page carefully. This Web site is owned and operated by the Canadian Certified General Accountants Association of Hong Kong Limited ("CGA-Hong Kong"). By accessing and using this Web site, you are agreeing to be bound by these Terms and Conditions of Use (the "Terms"). As we may update these Terms from time to time, you should visit this page periodically to review them.

Copyright and Trademarks
We either own the copyright and other intellectual property rights to the contents of this Web site such as publications, reports, member services operated via this Web site, graphics and all programming code (collectively the "Contents"), or have obtained permission from the owner of such copyright or other intellectual property rights to use the Contents on this site. Unauthorized use of the Contents may violate copyright, trademark, patent and other laws. CGA-Hong Kong retains all copyright and other proprietary notices contained in the Contents on any copy you make of the Contents, including "Copyright 2000 CGA-Hong Kong. All rights reserved."

The names, marks and logos (the "Trademarks") appearing on this Web site are, unless otherwise noted, owned by or licensed to CGA-Hong Kong. The use of these Trademarks, except as provided by these Terms, is not permitted.

Use of Materials
The contents of this Web site are protected by copyright, trademark and other intellectual property laws of Hong Kong and international treaties. CGA- Hong Kong grants you a limited licence to display, print, download and use the Contents, including the Trademarks, solely for your personal, non-commercial use, provided that any such use is subject to these Terms. You are also authorized to use the e-mail, Internet links and other services (the "Services") provided on this Web site, subject to any applicable member and registration requirements. All rights not expressly granted herein are reserved. You may not sell or modify the Contents or Services or reproduce, display, publicly perform, distribute or otherwise use the Contents, Trademarks or Services for any public or commercial purpose. The use of any Contents, Trademarks or Services on any other Web site is prohibited without our prior consent. Please contact us if you would like to use any of our Web site Contents on any other websites.

Limitation of Warranty and Disclaimer
The Contents and Services are provided for educational or informational purposes only and are not intended to provide accounting, auditing, tax, legal or business advice. CGA-Hong Kong assumes no obligation to update the Contents, to advise on further developments concerning topics mentioned, or to update the functionality of Services or the Web site in general. The Contents and Services of this Web site are provided "as is" without any representations, warranties or conditions of any kind, express or implied. Additionally, CGA-Hong Kong makes no representations or warranties concerning accuracy, completeness, timeliness or reliability of the Contents or Services or of any information contained in any site linked to this Web site. CGA-Hong Kong does not warrant or guarantee uninterrupted access to this Web site, any site linked to this Web site, or to the availability of Internet e-mail links provided on this Web site. In no event shall CGA-Hong Kong, its directors, officers, affiliates, agents, licensors, employees or Internet service provider(s) be liable for any damages whatsoever resulting from the use or inability to use this Web site.

By using this Web site, you agree to indemnify and hold harmless CGA-Hong Kong, its directors, officers, employees, affiliates and agents from any and all losses, claims, damages, costs and expenses which CGA-Hong Kong may become obliged to pay arising out of or resulting from your use of the Web site or your breach of the Terms.

Links to other sites
This Web site may contain links to other sites developed by parties other than CGA-Hong Kong. We assume no responsibility for the accuracy or appropriateness of the information contained on such sites or for any products or services offered through such sites.

Computer Viruses
We make reasonable efforts to ensure that all Contents and Services provided on this Web site are free of computer viruses, but we cannot guarantee this. You are responsible to take appropriate precautions to scan for viruses on your computer and to ensure that you have complete and current back-ups of items on your own system.

This Web site is operated by CGA-Hong Kong from its offices located in Hong Kong. By accessing this site, both you and CGA-Hong Kong agree that the statutes and laws of Hong Kong SAR will apply to all matters relating to the use of this Web site, and you submit to the jurisdiction of the Courts of Hong Kong SAR with respect to such matters. CGA-Hong Kong makes no representation that the Contents, Services or any other information on the Web site are appropriate for use outside Hong Kong SAR. Access to the Contents, Services or other information on the Web site may not be legal by certain persons or in certain countries. If you access this site from outside Hong Kong SAR, you do so on your own initiative and are responsible for compliance with the laws of the respective  jurisdiction.

The Web site with address as : www.cgahk.org.hk is the property of CGA-Hong Kong.

Comments or questions?  Please contact CGA-Hong Kong at info@cgahk.org.hk