Terms and Conditions

1. Terms and Conditions

This page sets out the terms of the relationship between you and us, as regards your use of www.icas.com. Please read this page carefully before you start to use our site. By using our site, you accept these terms and must abide by them. If you do not wish to, please do not use our site.

2. About us and our site

2.1 Our site is made available and operated by The Institute of Chartered Accountants of Scotland of CA House, 21 Haymarket Yards, Edinburgh, EH12 5BH, United Kingdom.  We are an organisation established by Royal Charter (number RC000247). Our principal place of business is CA House, 21 Haymarket Yards, Edinburgh, EH12 5BH, United Kingdom. Our VAT number is 270 7760 48.

2.2 We are a professional body, relating to the accountancy profession. We are also a membership organisation. Our site is a place for you to ascertain general information concerning what we do, but also a place where you can access information concerning, and book, ICAS affiliated courses and events, find out about our  technical services, and obtain general information relating to accountancy. Our site is also a place where we communicate with ICAS members.

2.3 You must be over sixteen (16) years old to use our site. If you are under sixteen (16) years of age please do not use our site.

2.4 We will communicate with you upon and in relation to our site in English only. You agree that we may provide a notice to you by posting it on our site, by emailing it to any email address provided by you to us, or by writing to you at any postal address provided by you to us.

2.5 Please communicate with us in connection with any matter relating to these terms or our privacy and cookie policy, except where specified otherwise upon our site, by emailing us at enquiries@icas.com

3. Operation of our site and its content

3.1 We will endeavour to ensure that our site complies with W3C accessibility guidelines.

3.2 We will try to ensure our site operates properly at all times and is available, and that the content of our site is correct, up to date and free from errors, however we do not make any guarantees in this respect.

3.3 Where we offer streamed content upon our site, the quality of such streaming is subject to a number of factors, including the speed of telecommunication lines, over which we have no control. We do not guarantee any streaming will be uninterrupted.

3.4 The content of our site is for the purposes of general guidance only, and is not intended to be definitive as to the application of law or regulation to a particular set of circumstances. Where we refer to law or regulation, we will try to ensure any reference is up to date, however we do not guarantee that any references will be up to date at any given time. You are advised to make your own assesment as to the application of law or regulation to particular circumstances, and check authorative sources of law and regulation for definitive information. Please do not rely on the content of our site.

3.5 We may suspend the operation of our site from time to time, for example to address improvements or errors in its operation. Also, we may change the content of our site from time to time.

3.6 We may restrict access to our site from time to time. You may need to be an ICAS member to access certain parts of our site.

3.7 Please note that we do not moderate any forums, comments facilities, blogs, links or other content made available upon our site by third parties.

3.8 If you wish to give feedback about any content upon our site, please contact us at enquiries@icas.com.  We will then review the content, and determine whether or not to remove it. If we decide to remove it, our removal shall not be an admission as to any fact or circumstance, or be deemed to be an acceptance of your complaint. We may or may not respond to your complaint.

4. Accessing our site

4.1 You are responsible for making all arrangements necessary for you to have access to our site.  Our site is intended to operate properly on the most popular operating systems and browsers you may not see an optimal experience on legacy browsers.

4.2 You are also responsible for ensuring that all persons who access our site through any facilities provided by you or over which you have control are aware of these terms and abide by them.

4.3 We will endeavour to ensure that our site complies with relevant EU law. We have not considered, and have not sought to ensure, that our site complies with other laws. Using our site in countries other than those within the EU may or may not be permitted under relevant local law. We do not make any guarantees in this respect.

5. Links to our site

5.1 You may link to the home page of our site from a website owned by you, provided that such link is provided in a way that is fair and legal, does not damage our reputation or take advantage of it, and complies with any other requirements specified by us.

5.2 You must not:

5.2.1 link to our site in such a way as to suggest any form of association, approval or endorsement of you or any entity which you represent by us;

5.2.2 establish a link to our site from any website that is not owned by you;

5.2.3 establish a link to any page upon our site other than our home page;

5.2.4 frame our site within any other website; or

5.2.5 stream or aggregate content from our site within another website;

without our explicit prior written consent.

5.3 We may amend the restrictions set out in this clause from time to time as we decide, either by amending these terms or supplementing them through use of statements elsewhere upon our site.

5.4 We may withdraw our permission to link to our site, as we determine from time to time.

6. Links from our site

Where our site contains a link to a website or resource provided by a third party, such a link is provided for the purposes of information and convenience only.  The provision by us of such a link does not mean that we endorse or approve of that website, that resource or its content, and does not mean that we have any association with that website or resource. We have no control over the content of other websites and resources. Please read carefully the terms and conditions provided in relation to any such websites and resources, as such terms and conditions will govern your relationship and interaction with such websites and resources, not these terms.

7. ICAS member benefits

Our site site may contain information concerning benefits offered to ICAS members by third parties. Please note these benefits are not offered by us, and we shall not be liable in any manner in relation to the provision, non-provision or defective provision of these benefits. Please read carefully any terms and conditions supplied by the providers of these benefits to determine what rights and obligations accrue to you.

8. Events and courses

8.1 Booking  terms and conditions apply to events, courses and conferences provided by ICAS and listed upon our site. These booking terms and conditions are available here.

8.2 Please note that some of the events, courses and conferences listed upon our site may be provided by persons other than us, and different terms and conditions will apply to these events and courses. Where this is the case, you will be redirected to the website of the provider.

9. Advertising and sponsorship

9.1 Separate terms and conditions apply to advertising and sponsorship opportunities upon our site. Third parties must read carefully any terms and conditions, rights and obligations supplied within their contract.

10. Viruses, hacking and other offences

10.1 You must not:

10.1.1 misuse our site by knowingly introducing viruses, trojans, worms, logic bombs or other material which is malicious or technologically harmful including that which may damage, detrimentally interfere with, surreptitiously intercept or expropriate our system, data or information;

10.1.2 attempt to gain unauthorised access to our site, the server on which our site is stored or any server, computer or database connected to our site;

10.1.3 use any robot, spider, other automatic device, or manual process to monitor or copy our site, or use any device, software or routine to bypass our robot exclusion headers, or interfere or attempt to interfere, with our site;

10.1.4 use an anonymising proxy to access our site;

10.1.5 use our site or any of its content in connection with any fraud, deceit, misrepresentation or other offence or wrong;

10.1.6 attack our site via a denial-of-service attack or a distributed denial-of service attack or similar;

10.1.7 take any action that imposes an unreasonable or disproportionately large load on our infrastructure, or that may cause us to lose any of the services from our service providers, including our internet or hosting service providers; or

10.1.8 do, or omit to do, or attempt to do or omit to do, any other act or thing which may interfere with the proper operation of our site.

10.2 You must not attempt in any way to remove or circumvent any technical protection measures applied to our site.

10.3 If you breach this clause we may report any such breach to the relevant law enforcement authorities and such other persons and entities as we deem appropriate and prudent given the nature of the matter, and we will co-operate with those authorities, persons and/or entities, including by disclosing your identity or other information concerning you and/or your activities to them. In the event of such a breach, your right to use our site will cease immediately. By using our site you consent to such disclosure.

10.4 We cannot and do not warrant or guarantee that any material available for downloading from our site will be free from infection, viruses and/or other code that has contaminating or destructive properties. We advise you to implement and maintain your own antivirus and security software to protect your systems and data.

11. Passwords

If you choose, or you are provided with, a user identification code, login, password or any other piece of information enabling access to our site, please treat such information as confidential, and do not disclose it to any third party. We may disable any user identification code, login, password, or any other piece of information enabling access to our site at any time, if we suspect that such information has become known to any person other than you, if we feel that allowing continued access to our site via use of such information presents risk, for technical reasons, or for whatever reason we may otherwise reasonably determine. Please let us know immediately if you have reason to believe such information has become known to any third party.

12. Our intellectual property rights

12.1 You acknowledge that we are the owner or the licensee of rights (including all intellectual property rights) in or relating to our site and its content. We reserve all such rights. You acknowledge that you have a licence to use our site and its content as set out in and subject to these terms. Nothing in these terms (or otherwise) shall transfer ownership of any part of our site to you.

12.2 You have the right to visit our site and access its content (subject to any protocols for access set out on our site).

12.3 You may also print off a copy of content from our site for the purposes of your study or research, provided always that the amount you print is not excessive.  We deem the following amounts to be excessive: whole sections of our site, a series of linked excerpts from our site, the entirety of our site, multiple excerpts from our member database downloaded in close temporal proximity. Our status or that of any identified contributors or sources as the authors of and/or rights holders in content must always be acknowledged. Such acknowledgement must include the address of our site.

12.4 You must not use or copy, disassemble, decompile, reverse engineer, create derivative works based upon, extract elements from or reorganise, translate, merge, adapt, vary, modify or make alterations to, and/or distribute or licence rights in our site or any of its content other than as expressly stated hereunder. Nothing contained in these terms should be construed as granting by implication, estoppel, personal bar or otherwise any licence or right to use our site or its content to an extent greater than that expressly permitted hereunder.

13. Material you submit to our site

13.1 By submitting information or material to or through our site you grant to us the right to use, copy, modify, adapt, create derivative works based upon, extract elements from and reorganise such information or material for our business purposes. You acknowledge and that we may permit others to exercise these rights.

13.2 Information you submit to us will also be dealt with in accordance with our privacy and cookie policy.

13.3 In relation to any information or material submitted by you to or through our site you waive all moral rights arising under Chapter 4 of the Copyright, Designs and Patents Act 1988 and, so far as is legally possible, any broadly equivalent rights you may have in any territory of the world, in such information or material.

13.4 Any information or material submitted by you to or through our site must:

13.4.1 be accurate (where it states facts);

13.4.2 be genuinely held (where it states opinions); and

13.4.3 comply with the law applicable in Scotland, the EU and in any country from which it is posted.

13.5 Any information or material submitted by you to or through our site must not:

13.5.1 be defamatory of any person;

13.5.2 be obscene, offensive, distasteful, hateful or inflammatory;

13.5.3 promote discrimination based on race, sex, religion, nationality, disability, sexual orientation or age;

13.5.4 disclose the name, address, telephone, mobile or fax number, e-mail address or any other personal information in respect of any individual unless you have permission to submit that information from that person;

13.5.5 infringe the rights of any person;

13.5.6 breach any obligation owed to any person, such as a contractual duty or a duty of confidence, or any law or order of court or other authority;

13.5.7 be likely to harass, upset, embarrass, alarm or annoy any other person;

13.5.8 impersonate any person, or misrepresent your identity or affiliation with any person;

13.5.9 advocate, promote, incite any third party to commit, or assist any unlawful or criminal act; or

13.5.10 be an incitement to the commission, preparation or instigation of acts of terrorism.

13.6 Where information or material submitted to our site in our opinion breaches these terms, we may take the following action:

13.6.1 investigation of the identity of the person responsible for submitting such information or material and the circumstances surrounding the submission of such information or material;

13.6.2 immediate, temporary or permanent withdrawal or removal of the information or material;

13.6.3 restricting access to our site in respect of the person submitting that information or material, or the manager of any facilities utilised to submit that information or material;

13.6.4 issuing a warning to you;

13.6.5 raising legal proceedings against you; or

13.6.6 disclosing such information to such law enforcement authorities or relevant third parties as we reasonably feel is necessary or as required by law.

13.7 Where we take action under clause 13.6 you must provide us with all assistance and information we request.

14. General

14.1 Our privacy and cookie policy shall form part of these terms. Some of the provisions contained in these terms and our privacy and cookie policy may also be superseded by provisions or notices published elsewhere on our site from time to time. Otherwise, these terms set out the full extent of our obligations and liabilities to you in respect of our site.

14.2 You may not sublicence, rent, lease, transfer, assign, charge, sub-contract or otherwise dispose of or deal in these terms or any of your rights or obligations arising under these terms without our prior written consent. We may sublicence, rent, lease, transfer, assign, charge, sub-contract or otherwise dispose of or deal in these terms or any of our rights or obligations arising under these terms at any time, with or without notice to you.

14.3 If you breach any of these terms, all of your rights under these terms including your right to access and/or use our site and/or its content will cease immediately. If we have reason to believe that you have breached these terms or are likely to breach these terms we may take action to protect ourselves, our service providers and third parties from liability, including but not limited to contacting relevant third parties and disclosing information collected from you.

14.4 We will not be liable for any failure to perform any obligation under these terms due to causes beyond our reasonable control.

14.5 These terms do not confer any rights on any person other than you and us.

14.6 We reserve the right to change these terms at any time by amending this page, the page upon our site containing our privacy and cookie policy or by providing appropriate notices upon our site. Any such change in these terms will be effective when published on our site.  Please check this page, the page containing our privacy and cookie policy and our site from time to time to take notice of any changes we have made.

14.7 If we fail at any time to insist upon performance of any of your obligations under these terms, or if we fail to exercise any of the rights or remedies to which we are entitled, this shall not constitute a waiver of such rights or remedies and shall not relieve you from compliance with such obligations.

14.8 If any term, condition or provision of these terms is determined by a court to be invalid, unlawful or unenforceable to any extent, such term, condition or provision shall be severed from the remaining terms which will continue to be valid.

14.9 With the exception of amendments to these terms which shall have immediate effect when published on our site, notices to you shall be deemed to have been received by you on the expiry of a period of twenty four (24) hours from the point in time they are despatched to you.

14.10 These terms are governed by Scots law, and the the Scottish courts shall have exclusive jurisdiction to determine disputes related thereto.

ICAS Logo terms of use


1. Parties & Definitions

1.1 In this document (this "Agreement"):

"We", "us", "our" and "ICAS" all mean THE INSTITUTE OF CHARTERED ACCOUNTANTS OF SCOTLAND, CA House, 21 Haymarket Yards, Edinburgh EH12 5BH;

"You", "your" and the "Licensee" all mean you, the party seeking to use the Logos (as defined below) or any of them; the "Logos" means the registered and unregistered trade marks and logos owned by ICAS from time to time, including but not limited to the marks set out at the end of this Agreement (and "Logo" means any one of the Logos).

2. About this Agreement

2.1 This Agreement has been issued to the Licensee in order to govern the use of the Logos by the Licensee. ICAS has a strong reputation which has been developed over time through substantial investment of effort and accordingly, ICAS wishes to maintain the credibility and retain the goodwill associated with the Logos whilst at the same time providing the Licensee with a right to use the Logos.

2.2 This Agreement is a legally binding contract between ICAS and the Licensee. The Licensee accepts this Agreement by using the Logos (or any of them) and this Agreement shall take effect immediately and automatically from the first use of the Logos (or any of them) by the Licensee (the "Effective Date"). If the Licensee does not accept this Agreement or has any objection to any part of this Agreement the Licensee's use of the Logos should cease immediately.

2.3 Queries about the use of the Logos by the Licensee should be made to the Marketing Department at ICAS, CA House, 21 Haymarket Yards, Edinburgh, EH12 5BH. Ideally, contact should be made by email (marketing@icas.org.uk) to ensure a quick response where logos or PDFs require to be sent out.

3. Licence to Use

3.1 Subject to the other provisions of this Agreement, ICAS grants the Licensee a non- exclusive, royalty free licence (the "Licence") to use the Logos for the purpose of demonstrating the Licensee's affiliation to or connection with ICAS (the "Permitted Use"). By using the Logos the Licensee accepts the Licence on the terms and conditions contained in this Agreement.

3.2 The Licensee accepts that the Licensor neither makes nor gives any warranty or representation as to the suitability of the Logos for the Permitted Use.

3.3 Without prejudice to any other provisions of this Agreement, the Licensee shall not:

  • without the prior written approval of ICAS, use the Logos to endorse any third party products or services; and
  • use the Logos in any way which may damage the credibility, reputation or goodwill of ICAS.

3.4 This Agreement will apply to the exclusion of all other agreements with regard to the Licensee's use of the Logos and will supersede any previous arrangements for use of the Logos.

4. Ownership

4.1 Notwithstanding any other provision of this Agreement, the Licensee acknowledges and accepts that the Logos and any goodwill attaching thereto are the exclusive property of ICAS and nothing in this Agreement shall give the Licensee any right of ownership of or to the Logos (or any of them).

ICAS shall be entitled to commercially exploit the Logos in any way it deems appropriate from time to time and ICAS reserves all rights in and to the Logos.

5. Quality Control & Indemnity

5.1 ICAS shall be entitled at any time, by giving the Licensee reasonable notice, to request the Licensee to provide ICAS with copies of all materials of the Licensee (including web- page screen shots) which incorporate the Logos (or any of them) and shall be entitled, acting reasonably, to require the Licensee to amend or otherwise modify any such materials or the use of the Logos thereon or to cease using the Logos in respect of materials which ICAS considers, acting reasonably, inappropriate. In the event that the Licensee fails to comply with any such request as soon as is reasonably practicable, ICAS shall be entitled to revoke the Licence immediately by giving the Licensee notice to that effect.

5.2 The Licensee undertakes to ICAS that:

  • all materials of the Licensee which incorporate a ICAS Logo will contain such copyright, trade mark and/or other notices as may, from time to time, be reasonably required by ICAS;
  • the Licensee will fully and effectually indemnify ICAS against: all claims or actions made at any time after the Effective Date against ICAS; all losses (whether direct, indirect, special or consequential), whether or not the Licensee was aware of the same or of the possibility of the same as at the Effective Date; all damages (including damage to the reputation of ICAS and to the goodwill attaching to the Logos); all fees (including legal fees) and expenses; in each case suffered or incurred by ICAS as a result of the Licensee's use of the Logos (or any of them);
  • the Licensee will not at any time make any representation or give any undertaking or warranty on behalf of ICAS or in relation to the Logos;
  • the Licensee will not at any time represent its services or products as being supplied or approved by ICAS; and
  • the Licensee will not at any time do or omit to do or suffer to be done any act or thing which, in the reasonable opinion of ICAS, is in any way harmful or prejudicial to the Logos (or any of them), to the goodwill attaching to the Logos or to the interests of ICAS in the Logos.

6 Assignation and Sub-Licences

6.1 ICAS may assign its rights and/or obligations in terms of this Agreement to any third party.

6.2 The Licensee may not assign or sub-licence its rights (which phrase includes the Licence) or obligations in terms of this Agreement without the prior written consent of ICAS.

6.3 Any purported assignation or sub-licence by the Licensee without the prior written consent of ICAS shall be automatically null, void and without effect.

7 Termination

7.1 ICAS may, by serving written notice on the Licensee, immediately terminate the Licence at any time if:

  • the Licensee breaches any of its obligations under this Agreement; or
  • a petition (or analogous application) is presented for the winding up or dissolution of the Licensee or a meeting is convened for the purpose of considering a resolution for the making of an administration order (or analogous order); or
  • the Licensee shall cease or threaten to cease (in the sole and absolute opinion of ICAS) to carry on business or shall become unable to pay its debts (within the meaning of section 123 of the Insolvency Act 1986) or shall become apparently insolvent; or
  •  the Licensee compounds or enters into a scheme of arrangement for the benefit of its creditors (including any voluntary arrangement as defined in the Insolvency Act 1986); or
  • an administrator, administrative receiver, receiver, liquidator or other analogous officer is appointed in respect of the Licensee or in respect of any of its assets; or
  • whether pursuant to clause 5.1 above or otherwise, ICAS believes, acting reasonably, that the Licensee's use of the Logos is no longer in keeping with the reputation associated with the Logos.

7.2 Upon termination of the Licence by ICAS for any reason, the Licensee will (at its own cost):

  • immediately cease using the Logos or applying the Logos to its materials;
  • unless otherwise agreed by ICAS, immediately destroy all of its materials which bear the Logos; and 
  • return to ICAS all material supplied by ICAS to the Licensee pursuant to this Agreement.

7.3 The Licensee will have no right or claim against ICAS for compensation for loss of licence rights, loss of goodwill or any similar loss arising (directly or indirectly) from the termination of the Licence.

7.4 Termination of the Licence for any reason shall be without prejudice to any rights of ICAS in respect of any antecedent breach by the Licensee of its obligations in terms of this Agreement.

8 General

8.1 All notices or other communications to or by the respective parties shall be sufficiently served or delivered if sent: by first class post to the usual business or residential address from time to time of the respective parties; or facsimile transmission or email to such number or address as the respective parties may from time to time notify each other in writing. Notices sent by mail shall be deemed to have been received 48 hours after posting properly addressed, stamped and posted.

Notices sent by facsimile shall be deemed to have been served as soon as the sender's machine records in the transmission report that the message had been dispatched without complication or interruption. Notices sent by email shall be deemed to have been served as soon as the sender's computer system confirms that the email had been dispatched without complication or interruption.

8.2 Nothing in this Agreement shall be deemed to create a partnership, joint venture, agency, trust or employment relationship between ICAS and the Licensee, who shall at all times remain separate contractors.

8.3 This Agreement and any dispute arising from or concerning the same shall be governed by and construed in accordance with Scots law and each of the parties submits to the non- exclusive jurisdiction of the Scottish Courts.

8.4 We reserve the right to make changes to these terms and conditions from time to time, which will take effect from the date of posting of such changes to you. Your continued use of the Logos will mark your acceptance of any changes to the terms and conditions. These terms and conditions were last updated on ● October 2011.

Invoice Payment and Dispute Procedure

Prompt Payment Code Standard

ICAS has signed up to the Prompt Payment Code standard http://www.promptpaymentcode.org.uk

This means that ICAS undertakes to pay suppliers on time and;

  • within the terms agreed at the outset of the contract (if one exists),
  • without attempting to change payment terms retrospectively, and
  • without changing our practice on payment terms  for smaller companies on unreasonable grounds.

As part of our commitment to pay suppliers as promptly as possible, ICAS aims to pay within 30 days of the invoice date or within the timescale set out in the supplier's payment terms agreed. ICAS also commits to advise suppliers promptly if there is any reason why an invoice will not be paid within the agreed payment terms.

In return, ICAS expects the supplier to encourage adoption of the Code throughout their own supply chains.

Payment dates

ICAS raises payments to suppliers, who have provided bank details, in two monthly payment runs, mid-month and payment by end of month,  using BACS. If no bank details are supplied, then ICAS has a monthly cheque run on the 28th of each month.

The finance team require 5 working days to process an invoice and the invoice will then be paid in the next appropriate payment run.

ICAS Purchase Order Policy

ICAS employees are required to issue suppliers with a formal purchase order for any goods or services requested prior to / or during time of placing the order. 

As failure to obtain a formal purchase order may result in the invoice being delayed for payment, quoting a purchase order on the invoice is the best way to ensure prompt payment.

All invoices should be e-mailed to finance@icas.com, or posted to the ICAS office in Edinburgh for the attention of the Purchase ledger team by the supplier.

Complaints and Disputes

In the event of any complaint or dispute about the payment of an invoice, please contact the Purchase Ledger team.

If a purchase order has not been received / quoted on invoice, this will delay payment.  In this instance, please contact the person who placed the order / booked the service and he or she will provide a purchase order.

Contact details for Purchase Ledger Team

0131-347-0302 Dawn McCallion

0131-347-0301 Karen Adamson

Email: finance@icas.com

The Purchase Ledger team endeavours to take all reasonable steps to resolve any payment issues. If for any reason you are dissatisfied with the response you receive, please contact:

Jackie Taylor

Head of Finance

Email: jtaylor@icas.com

Telephone 0131 347 0221

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