Disclaimer and Copyright

Published: 25 September 2023

7 minute read

  1. Website terms of use
    1. The terms of use (the "Terms") set out below will govern your use of the websites which can be found at www.frc.org.uk and its sub-domains (referred to as the "Websites"). The Websites are owned and operated by the Financial Reporting Council Limited ("FRC", "us", "we" or "our"). The Websites and the Information (as described below) are designed to be compliant with applicable English laws, rules and regulations.
    2. Please read these Terms carefully. By continuing to access and use the Websites you are deemed to have understood and agreed to them. If you do not agree to them you must refrain from using the Websites including the ordering of any of our publications on the Websites.
    3. We reserve the right, at our discretion, to make changes to any part of the Websites, the Information or these Terms. Should these Terms be amended, we will publish details of the amendments on the Websites. By continuing to use the Websites after we have published the notification you agree to be bound by these Terms as amended.
  2. Disclaimer
    1. These Websites contains information, text, data, graphics, applications, photographs, illustrations, artwork, names, logos, trademarks and information about us and on the activities and functions we provide (the "Information").
    2. The Websites and Information is provided "as is" and on an "as available" basis only and we do not guarantee the accuracy, timeliness, completeness, performance or fitness for a particular purpose of the Websites or any of the Information. We have tried to ensure that all the Information provided on the Websites is correct at the time of publication. However, we do not accept responsibility for any errors, omissions, or inaccurate Information on the Websites. Further, we do not warrant that the Websites will be uninterrupted or error free or that any defects will be corrected.
    3. The Websites may contain material submitted to us by third parties. Third parties are responsible for ensuring that material submitted for inclusion on this site complies with applicable law. We are not responsible for any error, omission or inaccuracy in the material.
    4. Although we attempt to ensure that the Information contained in these Websites is accurate and up-to-date, we accept no liability for the results of any action taken on the basis of the Information they contain and all implied warranties, including but not limited to the implied warranties of satisfactory quality, fitness for a particular purpose, non-infringement, compatibility, security and accuracy are excluded from these Terms to the extent that they may be excluded as a matter of law. We do not attempt to exclude any rights you may otherwise have as a consumer that we cannot exclude as a matter of law.
    5. Whilst we try to ensure that the Websites are available 24 hours a day, we will not be liable if for any reason the Websites are unavailable at any time or for any period. Access to the Websites may be suspended temporarily and without notice in circumstances of system failure, maintenance or repair or for reasons beyond our control.
    6. Save in respect of death or personal injury resulting from our negligence or fraud, neither we, nor any of our directors, board members, employees or other representatives will be liable for any loss you suffer including, without limitation, indirect or consequential loss, or any damages arising from loss of use, data or profits, whether in contract, tort or otherwise, arising out of or in connection with the use of these Websites.
  3. Linking
    1. Websites or web pages to which the Websites are linked are for information purposes and have not been reviewed by us. To the extent that such websites or web pages do not contain information about us, our activities and functions, we accept no responsibility for the content of such websites or web pages, nor do we accept responsibility for any losses or penalties incurred as a result of your use of any links or reliance on the content of any website to which our Websites are linked.
    2. When you access a website, through a link from the Websites, you accept that it is independent from the Websites and that we have no control over the content of the linked third party website. Accordingly a link to a website does not mean that the FRC endorses or accepts any duty or responsibility for the content, accuracy or the use of the contents of such website. Although we strive to link to third party websites which comply with applicable laws, rules and regulations, the content on these websites may change without notice to us. You should take precautions to ensure protection of your privacy as well as to guard against Destructive Features (as described below).
    3. Notwithstanding the above, the Websites may link to the websites of third party service providers which we have engaged to provide specific services to us. We shall make it clear where the third party website is acting on our behalf.
  4. Computer viruses, worms and trojan horses
    1. Whilst we use reasonable endeavours to protect the Websites from computer viruses, worms, Trojan Horses and other such destructive features (the “Destructive Features”), we do not warrant that the Websites are free from such Destructive Features and accept no liability for any damage that may result from the transmission of any Destructive Feature via the Websites or via any files which are available for you to download from the Websites. You are responsible for implementing sufficient procedures and virus checks (including anti-virus and other security checks) to satisfy your particular requirements for the accuracy of data input and output.
    2. You are responsible for ensuring that your computer system meets all relevant technical specifications necessary to use the Websites or any service made available through them and that it is compatible with the Websites.
  5. Intellectual property rights and reproduction
    1. Except as is otherwise indicated on the Websites or in these Terms, we and/or our licensors own the copyright in all the Information featured on the Websites and all related intellectual property rights, including but not limited to all database rights, design rights, patents, unregistered and registered trademarks and logos. You should not infer any affiliation, sponsorship or endorsement from the use of third party marks on the Websites, as such marks are used solely to designate certain products or services as belonging to their owners. Nothing on the Websites is intended to grant, by implication or otherwise, any licence or right under any patent, trademark or other intellectual property owned by us or any licensor or third party.
    2. You are permitted to download, print, store temporarily, retrieve and display Information from the Websites on a computer screen, print individual pages on paper (but not photocopy them) and store such pages in electronic form on disk (but not on any server or other storage device connected to the network) for your personal use or for internal use within your organisation.
    3. You are not otherwise permitted (except where we have given you express permission[1] to do so or you are permitted to do so by law) to adapt, modify, copy, reproduce, republish, disassemble, decompile, reverse engineer, create derivative works from, download, post, broadcast or transmit in any other way any of the Information on the Websites. In cases where you are granted permission[2] (and unless we specify otherwise) you must:
      1. ensure that you are using the most up-to-date version of any source document;
      2. not alter the text so as to change the meaning;
      3. credit the FRC as author; and
      4. provide a link to these Websites wherever possible.
  6. Your further use of the Websites
    1. You further agree not to use any Information on the Websites except to the extent necessary to enable you to use the Websites and the services provided through them.
    2. You shall use the Websites only for lawful purposes and in a way that does not infringe the rights of, restrict or inhibit anyone else’s use and enjoyment of the Websites. Prohibited behaviour includes harassing or causing distress or inconvenience to any person, transmitting obscene or offensive content or disrupting the normal flow of dialogue on the Websites.
    3. You shall not use the Websites for any immoral or illegal purpose. In particular you agree that you will not in any way damage, disable or impair the operation of the Websites, or attempt to gain unauthorised access to the Websites or to network connected to them, by hacking, spoofing or other such similar means.
    4. You acknowledge and agree that we may disclose User Content and your personal information if required to do so by law or in the good faith belief that such preservation or disclosure is reasonably necessary to: (a) comply with legal process; (b) enforce these Terms; or (c) protect the rights, property, or personal safety of the FRC, its staff members and the public.
    5. To the extent permitted by law, you indemnify and hold us and any of our officers, employees or agents harmless from and against all and any expenses, losses, liabilities, damages, costs or expenses incurred or suffered and any claims or legal proceedings which are brought or threatened, in each case arising from your use of, or conduct on, the Websites and/or any breach of these Terms.
  7. Data protection and our Website Privacy Statement
    1. We may require basic information which identifies you as an individual, such as your name and email address, in order to provide you with information or publications which you have requested. We will only use such personal information for the purposes of providing information which you have requested or for other related purposes as set out in our Website Privacy Statement.
    2. The Websites use cookies and related technologies. For more details about the cookies we use and your rights to control them, please refer to our Cookie Notice.
  8. Requests for permission, complaints or queries
    1. In the event that you would like to request permission to reproduce FRC published content or if you have any complaints or queries concerning our Websites, please contact us by email at [email protected] or by post at the Financial Reporting Council Limited, 8th Floor, 125 London Wall, London EC2Y 5AS.
  9. Severability
    1. If these Terms or any part of them should be determined to be illegal, invalid or otherwise unenforceable under the laws of any state or country in which these Terms are intended to be effective, then to the extent that they are so illegal, invalid or unenforceable, they shall in that state or country be treated as severed and deleted from these Terms. The remaining Terms shall survive and remain in full force and effect and continue to be binding and enforceable in that state or country.
  10. Events beyond our control
    1. We will not be responsible for any breach of these Terms caused by circumstances beyond our reasonable control, including without limitation acts of god, war, terrorism or technical difficulties.
  11. File download
    1. Certain files of Information may be available for download from the Websites. These files of Information are subject to these Terms.
  12. Entire agreement
    1. Except for in the case of fraud, these Terms constitute the entire agreement between you and us in relation to the subject matter.
  13. Governing law
    1. These Terms are subject to English law and to the exclusive jurisdiction of the English courts.


  1. [1]

    You can seek permission by emailing [email protected]

  2. [2]

    Or if you are otherwise permitted by law