Terms of Use

1.2 As to content:

1. Although Deloitte UK has provided certain content used in DART, Deloitte UK is not the author of the accounting standards, company legislation and other authoritative material from standard-setters and other regulatory authorities, which is provided by third parties. Deloitte UK is not responsible for the maintenance or reliability of the material provided by such third parties.
2. Neither the provision of content for DART, nor the User’s use of DART, constitutes an audit, review or any other attestation services by Deloitte UK. Deloitte UK is not offering to perform or performing any professional services by reason of DART. In particular, Deloitte UK is not issuing an attestation report or forming or providing an opinion, report or any other form of assurance on any financial statements, financial information or internal controls of the Company or any other entity.
3. Neither the Company nor the User may use or display trade names, trademarks, service marks, logos, or trade dress of Deloitte UK or of any of the other DTTL member firms (the “Deloitte Trademarks”) by virtue of or in connection with the User’s use of DART. The Company and the User agree that they will not use the Deloitte Trademarks in any manner, including, without limitation, in brochures, proposals, statements of qualifications or the like. While the Company may disclose the fact that the User uses the material contained in DART, in no event shall the Company or User state or imply that Deloitte UK has endorsed the Company’s accounting policies or practices.
4. There are no claims, promises, or guarantees about the accuracy, completeness, adequacy, or compliance with authoritative guidance, including, without limitation, International Financial Reporting Standards or UK Generally Accepted Accounting Practice (UK GAAP), of the content or information contained in DART.
5. The Company and the User acknowledge and agree that the information contained in DART is not advice and that it should not be, and is not, a substitute for professional judgment, nor should it be used as a basis for any decision or action that may affect the Company or the User.
6. Before making any decision or taking any action that may affect the Company or the User, a suitably qualified professional advisor should be consulted.
7. Save as expressly provided in these terms of use, Deloitte UK owns the copyright in the content.
8. The content on DART contains copyright © material and trademarks of the IFRS Foundation®. All rights reserved. Reproduced by Deloitte UK with the permission of the IFRS Foundation. Reproduction and use rights are strictly limited. For more information about the IFRS Foundation and rights to use its material please visit www.ifrs.org. To the extent permitted by applicable law the Board and the IFRS Foundation expressly disclaims all liability howsoever arising from this publication or any translation thereof whether in contract, tort or otherwise (including, but not limited to, liability for any negligent act or omission) to any person in respect of any claims or losses of any nature including direct, indirect, incidental or consequential loss, punitive damages, penalties or costs.
9. Extracts from the International Integrated Reporting Framework are reproduced with the permission of the International Integrated Reporting Council.
10. The above provisions should be read in tandem with clause 8 below.

1.3 The Company and User acknowledge and agree that if the Company is subject to the independence rules of the US Securities and Exchange Commission (SEC) it should obtain audit committee pre-approval for subscriptions to DART. If the Company is such a company audited by a DTTL member firm or affiliate of a DTTL member firm, the User and the Company agree that such audit committee approval has already been obtained, or will be obtained. Other audit clients (and affiliates of audit clients) of DTTL member firms (and their affiliates) should consider whether audit committee (or equivalent) approval is required under the relevant local independence framework.

2.2 Permitted Use. The User may use DART solely for the Company’s internal purposes and, solely for purposes of study, training, and research questions. The User may generate the following for the Company’s internal use:

1. no more than 25 copies, in either print or electronic format, of selected excerpts of specific documents from DART, where “selected excerpts” is defined as less than 25% of a specific document, and
2. no more than 10 copies, in either print or electronic format, of a particular document in its entirety from DART, unless it is a publication such as a newsletter, which is intended for distribution. In instances where a document is printed in its entirety, the User hereby agrees to include the copyright notice as it originally appears on any such document on any such printed copies.

Should the Company desire to produce more than the amounts indicated above, the User must send a request to dart@deloitte.com for prior written permission, and pay any additional fees imposed.

2.3 Additional License Terms Applicable to Colleges and Universities. For the purposes of this Section 2.3 the “Company” shall mean an accredited college or university. Where the User is a Company faculty member, such User shall be assigned a password restricting their access to DART to their personal use, and such User shall not permit Company students or other Company personnel to access DART via their password. Company may purchase a subscription to DART permitting concurrent use of DART by an unlimited number of non-faculty Company personnel. Company may also purchase a subscription to DART permitting the concurrent use of DART by up to two Company students.

2.4 Additional Restrictions. The User’s use of DART is subject to the following additional restrictions. The User will not, and will not permit others to, (i) de-compile, reverse engineer or disassemble DART, or any components thereof, or apply any other process or procedure to derive the source code of any software included in DART, or allow any third party to do so; (ii) sell, re-license, rent, lease, provide service bureau or timeshare access to, DART; (iii) use DART for incorporation in any device, article, commodity, product or goods for use by or sale or lease to third parties, or for the provision of services to third parties; (iv) use DART or the output thereof in any way that is fraudulent or misleading, or violates applicable law, rule or regulation; (v) use DART in any way that: (A) interferes with or disrupts other network users, network services or network equipment, including spamming; (B) results in the introduction of computer worms or viruses; (C) involves the use of false identities; or (D) attempts to gain unauthorized entry to any servers or databases through which DART is provided; (vi) modify, copy, or otherwise reproduce DART; or (vii) remove any proprietary notices or labels displayed on DART. All rights not expressly granted in this Agreement are reserved by Deloitte UK. There are no implied rights granted with respect to DART, including, without limitation, the content or information contained therein.

2.5 Comments and Highlighting Feature. DART includes a comments and highlighting feature which gives the User the ability to insert comments and highlighting into authoritative or Deloitte Interpretative Guidance (the “Comments and Highlighting Feature”) The Comments and Highlighting Feature limits comments to free text fields of 250 characters or less. The User acknowledges and agrees that User shall use the Comments and Highlighting Feature solely to bookmark items for future reference and to make notes on relative potential areas of application.

2.6 Additional Restrictions Applicable to the Comments and Highlighting Feature. The User’s use of the Comments and Highlighting Feature is subject to the following additional restrictions. The User will not, and will not permit others to, (a) use the Comments and Highlighting Feature as a repository for analysis, books and records, and documentation of a company’s accounting positions or similar activities; (b) include personally identifiable information (PII), of the User or third parties in the comment(s); (c) include identifiable information regarding the User’s Company or other companies in the comment(s) or; (d) include libelous, defamatory, obscene, pornographic, abusive, or threatening words in the comment(s).

2.7 Except as expressly provided in this Agreement, no other rights in or to the DART materials shall be granted by or inferred from this Agreement, including, but not limited to, any copyright, trade secret, patent, trademark or other right.

2.8 The Company and the User agree that both the Company and the User shall be held responsible for any breach of this Agreement by the User.

2.9 AI/ML Use Prohibited. Deloitte & Touche Products expressly prohibits any User or Company from using any documents, content or materials in DART in connection with any artificial intelligence or machine learning technology, platform or other system under any circumstances, and use of any such documents, content or materials to build, train or fine-tune such artificial intelligence or machine learning technology, platform or other system is expressly prohibited. Violation by any User or Company of this section shall result in termination pursuant to Section 9.3 of this Agreement.

4.2 Payment. Deloitte UK will charge the User’s credit card for the total amount due, if any, as determined above, at the time of registration, or if applicable, following registration will send an invoice for electronic payment or by check, or apply the payment to the associated work breakdown structure, if applicable. In the event payment is subsequently reversed by the User’s financial institution, or by any intermediary processing agency, Deloitte UK reserves all rights and remedies available at law or in equity, including, without limitation, the right to suspend the User’s use of DART.

5.2 Security. Deloitte UK believes that it and its vendors use commercially reasonable practices, including encryption and firewalls, in an effort to prevent the unauthorized disclosure of User’s personal information and information concerning the Company. However, the Company and the User acknowledge that the Internet is an open system, and agree that Deloitte UK does not warrant or guarantee that third parties cannot or will not intercept or modify information (including, but not limited to, comments), or data submitted by the User.

5.3 Password. As part of the registration process for DART, the User will select a password. The Company and the User are responsible for maintaining the confidentiality of such password and shall not disclose it to any third party, and agree that Deloitte UK does not have any obligations with regard to the use of such password by third parties. The Company and the User are responsible for any and all activities in the User’s account with the use of the User’s password. The Company and the User agree to notify Deloitte UK immediately if the security of the User’s account (including, without limitation, its password) may have been compromised.

5.4 Personal Information. You agree to, and consent to the collection and use of your information in accordance with, the Privacy Statement linked hereto.

8.2 Unless expressly provided, the information and services available on DART are delivered “as is” without warranty of any kind. Deloitte UK does not warrant or represent that the content (or services, information or material supplied on which all or part of a content depends) will be delivered free of any inaccuracies, interruptions, delays, omissions or errors (“Faults”), or that all Faults will be corrected.

8.3 Deloitte UK shall not be liable for any loss, damage or cost resulting from any such Faults. The Company and the User assume responsibility and entire risk as to the suitability and results obtained from use of DART, and any decisions made or actions taken based on the information contained in or generated by DART. The Company and the User are responsible for the preparation, content, accuracy and review of any documents, data, or output prepared or resulting from the use of DART. In no event shall Deloitte UK or any of its affiliates be liable for any penalties, interest or taxes assessed by any governmental or regulatory authority.

8.4 No Advice. The Company and the User understand that Deloitte UK are an aggregator and provider of information (including opinions) for general information purposes only and do not provide financial, tax and accounting, medical, legal or other professional advice. Some information may contain the opinions of third parties, and Deloitte UK is not responsible for these opinions. Likewise, Deloitte UK is not responsible for any loss, damage or cost resulting from any decisions taken by the User that is made in reliance on DART, including legal, compliance and/or risk management decisions. The Company and the User agree to use DART at their own risk.

8.5 These terms shall apply to the fullest extent of the law, whether in contract, statute, tort (including, without limitation, negligence) or otherwise.

8.6. The maximum liability of Deloitte UK in connection with this Agreement, regardless of form of the action, shall be limited to the amount of fees paid for the use of DART during the twelve month period immediately preceding the claim. The Company and the User acknowledge and accept that the amount of fees may be zero.

8.7 Any claim or action brought by the Company under or in connection with the use of DART must be brought within 24 months of the date that the Company first became aware, or ought reasonably to have become aware, of the facts that give rise to the cause of action.

8.8 Any claim or action brought by the User under or in connection with the use of DART must be brought within 24 months of the date that the User first became aware, or ought reasonably to have become aware, of the facts that give rise to the cause of action.

8.9 DART contains links to external third party websites and these are provided for information only. If you use these links you will leave DART. Deloitte UK has no association with, or control over, the content or availability of these websites. Therefore, Deloitte UK does not approve these websites or the information you may obtain. If you decide to access any of the third party websites this is done at your own risk.

Annual Subscription. Except as provided in Section 9.4, the term of this Agreement commences on the date of registration and terminates twelve (12) months thereafter. The User may terminate this Agreement within thirty days of registration and receive a refund of the License Fee. Thereafter, no refund of the License Fee will be paid.

Free Trial Subscription. The term of this Agreement commences on the date of registration and terminates thirty (30) days thereafter. The User may subscribe to one free trial term. The Company may subscribe to no more than three free trial terms.

9.2 Cancellation. At any time, the Company or the User may terminate this Agreement and the User’s use of DART by notifying Deloitte UK of such termination, in which case DART would cease to be available to the User as of the date of such termination. In addition, Deloitte UK may terminate this Agreement and the User’s use of DART, for any reason or for no reason, with thirty (30) days written notice to the Company or the User; provided that Deloitte UK shall refund the User or Company a pro-rata portion of the License Fee paid by the User or Company, if any, thereunder.

9.3 Termination for Breach. If the User leaves the employ of the Company during the term of this Agreement, the Company or the User shall so notify Deloitte UK and the User’s rights under this Agreement shall immediately terminate. Deloitte UK also reserves the right to suspend or terminate this Agreement and restrict, suspend or terminate the User’s use of DART, in each case in whole or part, without notice or liability to the Company or the User, with respect to any breach or threatened breach by the Company or the User of this Agreement. Further, Deloitte UK may terminate the Agreement in whole or any part thereof upon written notice to User or the Company if Deloitte UK determines that the performance of any part of this Agreement would be in conflict with law, or independence or professional rules; provided that Deloitte UK shall refund the User or Company a pro-rata portion of the License Fee paid, if any, by the User or Company thereunder.

9.4 User Groups. In the event that the Company or the User has established a group account for the Company with respect to DART, the User and all other users employed by the Company may, at the Company’s option, be grouped together for administrative purposes (a “Multi-User Group”) with one or more users designated as the group administrators (the “Group Administrators”). The term of this Agreement would then commence upon the date of the User’s registration hereunder, but would terminate twelve months after the date of the first Group Administrator’s registration (the “Group Term”). If the User is a member of a Multi-User Group and leaves the employ of the Company during the Group Term, the User’s rights under this Agreement shall terminate and a Group Administrator or Deloitte UK may assign the User’s rights hereunder to (i) another member of the Multi-User Group, or (ii) an individual employed by the Company who meets the User Criteria and agrees to the terms and conditions of this Agreement for the remainder of the Group Term. The User and the Company shall ensure that no entity or person located and/or established in the Russia Federation, or any jurisdiction subject to comprehensive embargo under applicable economic sanctions, shall have access to, receive, use, implement and/or benefit from DART, and Deloitte UK may suspend or terminate the User’s and/or the Company’s subscription immediately in the event of a breach of this requirement.

10.2 Governing Law. The validity, construction and interpretation of this Agreement and the rights and duties of the parties hereto shall be governed by the laws of England and Wales and the parties submit to the exclusive jurisdiction of the courts of England and Wales.

10.3 Headings. Headings in this Agreement are for reference purposes only and shall not affect the interpretation or meaning of this Agreement.

10.4 Severability. If any of the provisions of this Agreement are found to be unenforceable by a court of competent jurisdiction, such provisions shall not affect the other provisions, but such unenforceable provisions shall be deemed modified to the extent necessary to render them enforceable, preserving to the fullest extent permissible the intent set forth herein.

10.5 Force Majeure. Notwithstanding any provision contained in this Agreement, Deloitte UK shall not be liable to the extent performance of DART or any terms or provisions of this Agreement are delayed or prevented by revolution or other civil disorders; wars; acts of enemies or terrorists; strikes; lack of available resources from persons or entities other than the parties to this Agreement; labor disputes; electrical equipment or availability failures; fires; floods; acts of God; federal, state or municipal action, statute, ordinance or regulation; or any other causes beyond Deloitte UK’s reasonable control.

10.6 Survival. The provisions of Sections 1, 2, 4, 5, 8, 9 and 10 of this Agreement shall survive the expiration or termination of this Agreement or the discontinuance of DART.

10.7 Assignment. The User may not assign, sublicense or otherwise transfer, in whole or in part, its rights or obligations under this Agreement. The Company may assign certain rights under this Agreement as provided in Section 9.4.