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Privacy Policy

Version 1.0


This Privacy Policy pertains solely to the use of the Competency and Learning site (the "Site") only ( It describes how the site administrator collects, uses and shares personally identifiable information that you provide via the use of the Site. This Privacy Policy was developed under best practices such as the AICPA/CICA’s Generally Accepted Privacy Principles and European Union (EU) Data Processing Principles. The Site may contain links to other sites such as,, or It is recommended that you check the Privacy Policies which pertain to these sites.

As a user, it is required that you review and accept this Privacy Policy. You also should review the Site Terms and Conditions. By accessing and using the Site, you accept, without limitation or qualification, the Privacy Policy and Terms and Conditions, and agree to be bound by them. If you do not accept and agree to the Privacy Policy and Terms and Conditions, refrain from accessing our Site.

With the Site constantly evolving, the Privacy Policy and Terms and Conditions may also change. Whenever there are changes, the modified Privacy Policy or Terms and Conditions will be posted on this Site and will be effective at that time. Each time they change, the version number displayed at the top of the page also will change. Consequently, each time you access or use the Site, you accept and agree to the most current Privacy Policy and set of Terms and Conditions. It is your responsibility to be aware of any such changes.


If you use the Site to login, post comments, participate in forums, wikis or blogs, or otherwise submit personally identifiable information, you are consenting to the use of such data in accordance with this Privacy Policy. If you are a user with CIMA affiliation, you will be asked to explicitly consent to this Privacy Policy and Terms and Conditions when initially using the site and for any subsequent data collection.

Additionally, the Site contains links to other websites which are managed by third parties (including their use of cookies). As a user of links, it is your responsibility to understand those third parties privacy policies. Once you leave our Site using links, we have no control over information that is submitted to or collected by any third parties and are not responsible for other websites.

Collection of Personally Identifiable Information

We collect and maintain demographic information and personally identifiable information such as, but not limited to, your name, email address, country, and any other personal biographical information which you may choose to provide to obtain the newsletter or participate in networking features of the Site.

Your preferences are collected through information you provide via your membership though (via My Account) or (via My Details followed by My Communications Preferences) respectively. If you are a user with CIMA affiliation, you will be asked if you would like to opt in to receive marketing regarding Competency and Learning products, services or publications when initially using the site. Additionally, any Newsletter or subscription will include an option to unsubscribe.

Online Commenting Features

By participation in functions such as, but not limited to, posting a comment, reviewing or participating in a discussion forum, blog, wiki or similar activity, be advised that information you provided may be viewable by site visitors when using these functionalities. This includes information such as, but not limited to, username, your name or other information you have used as your username (e.g., email address). This may result in unsolicited messages or communication from other users of the site which are beyond our control.

Collection of Information Through Cookie Use

We may obtain information about your general internet usage by using a “cookie” file. A cookie is an element of data that a website can send to your browser, which may then be stored on your hard drive. If you do not agree, then you can choose to not receive a cookie file by enabling your web browser to refuse cookies or to prompt you before you accept a cookie. If you would like to use the “Remember me” feature, upon your consent we will place a persistent cookie on your hard drive and you will not be required to login for every session. By disabling cookies on your machine or clearing your browsing history you may deactivate the persistent cookie.

We use cookies to 1) record user preferences and allow us to provide a more personalized experience for the Site user including but not limited to displaying news and resources based on previous viewed choices, 2) track your Site usage (including website usage, referring/exit pages, platform type, date/time stamp, number of clicks, advertisement viewing), and to 3) provide advertisements about goods and services that may be of interest to you.

In the course of serving advertisements to this site, our third party advertiser may place or recognize a unique cookie on your browser. If you would like more information about this practice and to know your choices about not having this information used by this company, please view Google's advertising privacy terms.

Industry standards are currently evolving and we may not separately respond to or take any action with respect to a “do not track” configuration set in your internet browser.

Use of, Sharing and Disclosure to Third Parties

Collected information is used to send newsletters, promotional messages, product announcements, or other communications that may be of interest to users. We may request participation in online surveys and communicate as defined by the individual survey. You may opt out of receiving these communications such as select newsletters, or promotional or product announcements (see Choice and Opt Out below).

If you are a CIMA member, you may consent (opt in) to provide your email address for us to provide you with promotional messages, product announcements, or other communications that may be of interest to you.

We use collected information to build quality and useful services and user interactions by analyzing user trends and by measuring demographics and interests. We use information to provide you with prompt and effective services. We may use non-identifying profile information in the aggregate (such as interest area information) and disclose to third parties to assist in developing new features and content, as well as information on trends and usage patterns.

Other types of disclosures may be made without asking for explicit consent from you. These include, but are not limited to, disclosures with regard to subpoenas, warrants or other related legal requests or proceedings as permitted by or required by law.

Choice and Opt-Out

If you have an AICPA Username you can opt out of various communications via “My Account” on, by contacting the Member Service Center at 1.888.777.7077 (9 am – 6 pm EST, M-F) or by emailing

If you have a CIMA account you may record your preferences by logging onto MY CIMA and accessing My Details followed by My Communications Preferences. Additionally, any Newsletter or subscriptions will include an option to unsubscribe.

Parents and Children

We strive to comply with the provisions of COPPA (The Children’s Online Privacy Protection Act) and do not knowingly collect personally identifiable information from children under 13. Parents have the right to terminate the registration of a child under 13. Please contact the Member Service Center at 1.888.777.7077 or from (9 am – 6 pm EST, M-F).

Security and Other

We use reasonable measures to strive to safeguard and secure the personally identifiable information we collect. Any transmission is at your own risk. Technology, such as, but not limited to, Transport Layer Security (TLS) and Secured Socket Layer (SSL), is used to enhance security and reduce risk of loss. Our security practices, processes or technology do not guarantee absolute security of your information and you should take all normal personal precautions such as, but not limited to, not sharing passwords, closing browsers, and not using public networks (e.g., internet cafes, etc.).

Contact Information

You have the right to amend your personal data by changing the details online or by contacting us at the addresses below. Users of the Site are encouraged to report any improvements, suggestions, and any suspected breach of privacy or website security to AICPA or CIMA at the telephone number, email address, or mailing address indicated as follows:

American Institute of Certified Public Accountants (AICPA)
220 Leigh Farm Road
Durham, NC 27707
P: 1.888.777.7077
F: 1.800.362.5066
Hours of Operation:
(9 am – 6 pm, EST, M-F)

Chartered Institute of Management Accountants (CIMA)
The Helicon
One South Place
London EC2M 2RB
United Kingdom

P: +44 (0)20 8849 2251