General Terms & Conditions Global International Management, LLC on Audit, Accounting
and Consulting Services
Billing and Payment Terms
Payment of our first invoice is due upon receipt and subsequent invoices are due within 10 days of the date on the billing
statement. If payment is not received by the due date, you will be assessed interest charges of 2% per month on the unpaid balance.
We reserve the right to suspend or terminate our work for non-payment of fees. If our work is suspended or terminated, you agree
that we will not be responsible for your failure to meet governmental and other deadlines, for any penalties or interest that may be
assessed against you resulting from your failure to meet such deadlines, and for any other damages (including but not limited to
consequential, indirect, lost profits, or punitive damages) incurred as a result of the suspension or termination of our services.
Electronic Data Communication and Storage
In the interest of facilitating our services to you, we may send data over the Internet, or store electronic data via computer software
applications hosted remotely on the Internet or clouds. Your confidential electronic data may be transmitted or stored using these
methods. We may use third party service providers to store or transmit this data, such as providers of tax return preparation software.
In using these data communication and storage methods, our firm employs measures designed to maintain data security. We
use reasonable efforts to keep such communications and data access secure in accordance with our obligations under applicable
laws, regulations, and professional standards. We require our third party vendors to do the same.
You recognize and accept that we have no control over the unauthorized interception or breach of any communications or data once
it has been sent or has been subject to unauthorized access, notwithstanding all reasonable security measures employed by us or our
third party vendors. You consent to our use of these electronic devices and applications and submission of confidential client
information to third party service providers during this engagement.
Third Party Service Providers or Subcontractors
In the interest of enhancing our availability to meet your professional service needs while maintaining service quality and
timeliness, we may use a third party service provider to assist us in the provision of services to you. This provider has established
procedures and controls designed to protect client confidentiality and maintain data security. As the paid provider of professional
services, our firm remains responsible for exercising reasonable care in providing such services, and our work product will be
subjected to our firm’s customary quality control procedures.
Record Retention and Ownership
We will return all your original records and documents provided to us at the conclusion of the engagement. Your records are the
primary records for your operations and comprise the backup and support for your work product. Our copies of your records and
documents are not a substitute for your own records and do not mitigate your record retention obligations under any applicable laws
Workpapers and other documents created by us are our property and will remain in our control. Copies are not to be distributed
without our prior written consent. Our workpapers will be maintained by us in accordance with our firm’s record retention policy and
any applicable legal and regulatory requirements. A copy of our record retention policy is available upon request.
Our firm destroys workpaper files after a period of 10 years. Catastrophic events or physical deterioration may result in damage to or
destruction of our firm’s records, causing the records to be unavailable before the expiration of the retention period as stated in our
record retention policy.
Working Paper Access Requests by Regulators and Others
Regulators may request access to or copies of certain workpapers pursuant to applicable legal or regulatory requirements. Requests
may also come in the form of peer review, ethics investigations or in the sale of the accounting practice. If requested, access to such
workpapers will be provided under the supervision of firm personnel. Regulators may request copies of selected workpapers to
distribute the copies or information contained therein to others, including other governmental agencies.
If we receive a request for copies of selected workpapers, provided that we are not prohibited from doing so by law or regulation, we
agree to inform you of such request as soon as practicable. You may, within the time permitted for our firm to respond to any request,
initiate such legal action as you deem appropriate at your own expense to limit the disclosure of information. If you take no action
within the time permitted for us to respond, or if your action does not result in a judicial order protecting us from supplying
requested information, we may construe your inaction or failure as consent to comply with the request.
Summons or Subpoenas
All information you provide to us in connection with this engagement will be maintained by us on a strictly confidential basis. If
we receive a summons or subpoena which our legal counsel determines requires us to produce documents from this engagement or
testify about this engagement and we are not prohibited from doing so by law or regulation, we agree to inform you of such summons or
subpoena as soon as practical.
You may, within the time permitted for our firm to respond to any request, initiate such legal action as you deem appropriate at your
own expense to attempt to limit discovery. If you take no action within the time permitted for us to respond, or if your action does not
result in a judicial order protecting us from supplying requested information, we may construe your inaction or failure as consent to
comply with the request. If we are not a party to the proceeding in which the information is sought, you agree to reimburse us for our
professional time and expenses, as well as the fees and expenses of our counsel, incurred in responding to such requests.
Brokerage or Investment Advisory Statements
If you provide our firm with copies of brokerage (or investment advisory) statements and/or read-only access to your accounts, we
will use the information solely for the purpose described in the scope of engagement section. We will rely on the accuracy of the
information provided in the statements and will not undertake any action to verify this information. We will not monitor transactions,
investment activity, provide investment advice, or supervise the actions of the entity or individuals entering into transactions or
investment activities on your behalf. We recommend you receive and carefully review all statements upon receipt, and direct any
questions regarding account activity to your banker, broker or investment advisor.
Other Income, Losses and Expenses
If you realized income, loss or expense from a business or supplemental income or loss, tax reporting requirements apply to such
income, loss or expense. You are responsible for complying with all applicable laws and regulations pertaining to such operations,
including the classification of workers as employees or independent contractors and related payroll tax and withholding/FATCA
While Global International Management, LLC can provide assistance, you are responsible for management decisions and functions,
and for designating an individual with suitable skill, knowledge or experience to oversee any services Global International
Management, LLC provides. You are responsible for evaluating the adequacy and results of the services performed and accepting
responsibility for such services. You are ultimately responsible for establishing and maintaining internal controls, including
monitoring ongoing activities.
Conflicts of Interest
If we, in our sole discretion, believe a conflict has arisen affecting our ability to deliver services to you in accordance with either the
ethical standards of our firm or the ethical standards of our profession, we may be required to suspend or terminate our services
without issuing our work product.
Alternative Dispute Resolution
If a dispute arises out of or relates to this engagement letter including the scope of services engagement contained herein, or the breach
thereof, and if the dispute cannot be settled through negotiation, the parties agree first to try to settle the dispute by mediation
administered by the American Arbitration Association (“AAA”) under the Professional Accounting and Related Services Dispute
Resolution Rules before resorting to arbitration, litigation, or some other dispute resolution procedure. The mediator will be selected
by agreement of the parties. If the parties cannot agree on a mediator, a mediator shall be designated by the AAA. Any mediator so
designated must be acceptable to all parties. The mediation will be conducted in Colorado. The mediation will be treated as a settlement
discussion and, therefore, will be confidential. The mediator may not testify for either party in any later proceeding related to the
dispute. No recording or transcript shall be made of the mediation proceedings. The costs of any mediation proceedings shall be shared
equally by all parties. Any costs for legal representation shall be borne by the hiring party.
You agree to hold Global International Management, LLC harmless from any and all claims which arise from knowing
misrepresentations to Global International Management by your management, or the intentional withholding or concealment of
information from Global International Management by the management of your company. Your company also agrees to indemnify
Global International Management, LLC for any claims made against our firm by third parties which arise from any of these actions by
your management. The provisions of this paragraph shall apply regardless of the nature of the claim.
You agree to indemnify, defend, and hold harmless Global International Management, LLC and any of its partners, principals,
shareholders, officers, directors, members, employees, agents or assigns with respect to any and all claims arising from this
engagement, regardless of the nature of the claim, and including the negligence of any party, excepting claims arising from the gross
negligence or intentional acts of the firm.
You acknowledge that proprietary information, documents, materials, management techniques and other intellectual property we use
are a material source of the services we perform and were developed prior to our association with you. Any new forms, software,
documents or intellectual property we develop during this engagement for your use shall belong to us, and you shall have the limited
right to use them solely within your business. All reports, templates, manuals, forms, checklists, questionnaires, letters, agreements
and other documents which we make available to you are confidential and proprietary to us. Neither you, nor any of your agents, will
copy, electronically store, reproduce or make available to anyone other than your personnel, any such documents. This engagement
letter will apply to all materials whether in digital or “hard copy” format.
Statute of Limitations
You agree that any claim arising out of this engagement letter shall be commenced within one (1) year of the delivery of the work
product to you, regardless of any longer period of time for commencing such claim as may be set by law. A claim is understood to be a
demand for money or services, the service of a suit, or the institution of arbitration proceedings against Global International
Termination and Withdrawal
We reserve the right to withdraw from the engagement without completing services for any reason, including, but not limited to, your
failure to comply with the terms of this engagement letter or as we determine professional standards require.
All parties acknowledge and agree that the terms and conditions of this engagement letter shall be binding upon and inure to the
parties’ successors and assigns, subject to applicable laws and regulations.
If any portion of this agreement is deemed invalid or unenforceable, said finding shall not operate to invalidate the remainder of the
terms set forth in this engagement letter.
The following Business Practices relate only to the electronic commerce activities of the AICPA – Global International Management products.
Return and Cancellation Policy
Before you return any item(s), you must contact the service center at 302.449.6498 or email@example.com, 8am-5pm AST, Monday-Friday. All products should be returned in an insured and traceable manner.
- CPE Subscriptions: No refunds will be issued for online CPE subscription products.
- Non-CPE Subscriptions: Full refunds may be issued for non-CPE subscriptions, such as magazines and newsletters, within 30 days of purchase date.
- Non-Subscription CPE Products: Individual, online courses may receive refunds within 30 days of purchase if you are not satisfied; however, no refund will be issued for CPE courses if there is a certificate of completion in transcripts.
- Hard Goods: You may return any hard goods within 30 days of shipping date for a full refund for the price of the item, provided the product is in saleable condition; orders of 10 units or more are not eligible for this return policy.
- eBooks: Full refunds for all eBook products will be issued for requests received within 10 days of purchase.
- Downloadable or PDF Products: All downloadable or PDF products are non-refundable.
- On-Site Conferences: You may cancel without penalty if written cancellation requests are received up to and including 45 days prior to the start of the conference. Due to financial obligations incurred, a credit less 50% of the registration fee will be issued for written requests received up to and including 30 days prior to the start of the conference. No refunds or credits will be issued on cancellation requests received less than 30 days prior to the start of the event.
- Online Conference: You may cancel and receive a refund if cancellation request is received up to and including 15 days prior to the start of the conference. You can cancel and receive a 100% credit if your registration is canceled within 7 days of the start of the conference. Due to financial obligations incurred, a 60% credit will be issued for requests received up to the day prior to the start of the conference. No refunds or credits will be issued on cancellation requests received once the online conference begins.
- Webcasts: Refunds, less 50% administrative fee, will be issued if cancellation requests are received up to a day prior to Web Event. No refunds will be issued if cancellation requests are received during the Web Event or after the Web Event completion. For Annual Webcast Pass, please refer to the CPE Subscriptions policy.
Product Replacement Policy
We will replace any damaged products free of charge within 60 days of shipment.
CPE-On demand Delivery
· Your course will be accessible immediately after completing your purchase. Access instructions will be received via confirmation email and/or on the Order Confirmation Screen.
Resolution of Disputes
Transactions at this site are covered by binding arbitration. Any controversy or claim arising out of or relating to the use of this Web site that cannot be settled to your satisfaction by our member satisfaction team shall be settled by arbitration in New York, New York. Such disputes will be administered by the American Arbitration Association (https://www.adr.org/), 335 Madison Avenue, 10th floor, New York, New York 10017-4605, (800) 778-7879, in accordance with its Arbitration Rules, and judgment upon the award rendered by the arbitrator(s) may be entered in any court having jurisdiction thereof.
Should you feel that there has been a breach to the integrity or security of this site, please contact the service center immediately at 302.449.6498 or firstname.lastname@example.org.
This engagement letter, including the Terms and Conditions Addendum and any other attachments, encompasses the entire
agreement of the parties and supersedes all previous understandings and agreements between the parties, whether oral or written.
Any modification to the terms of this engagement letter must be made in writing and signed by both parties.
Global International Management, LLC powered by Becker
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Eligibility to Sit for the CPA Exam
Although it is the CPA Exam candidate’s responsibility to determine whether the state
mandated requirements to earn a CPA credential have been met Global International
Management, LLC will facilitate this process. These requirements may vary by state and
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Becker Professional Education Dutch Caribbean and Suriname offers students a choice
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Calendar, Schedules and Instructors
Global International Management, LLC will communicate Becker Professional Education
class schedules to candidates by means of email and our social media communication
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Read our emails carefully as schedules may change.
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Live Format: In the event, you miss a class, or a class is being cancelled due to
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your course material.
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Students that utilize Becker but do not pass the CPA Exam, may repeat the review
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Cancellations and Refunds Becker Dutch Caribbean and
As we are subject to specific circumstances for our region our Cancellation Refunds
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In case of US State Board rejection, an application fee of up to USD1000 is nonrefundable. This amount can be lowered based on the individual circumstances of actual
incurred costs such as translation and diploma evaluation.
For Live Format students, a 50% tuition refund (minus all applicable costs) will be
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Last Updated: June 01, 2019