Terms & Conditions

1.1      The following words and expressions shall, for the purposes of these general Terms and Conditions, have the meanings set out below, unless the context otherwise requires:

“Applicant” shall be understood as any natural person submitting an application for the Course on their own behalf or any legal entity submitting an application for the Course, on behalf of one or more natural persons, in each case, for the purpose of enrolment in the Course in accordance with these Terms and Conditions, as updated from time to time.

“Attendee” shall be understood as a natural person, whose application has been duly processed and approved in writing by the Provider, and has settled the Fees in full.

“Course” shall be understood as the programme of study offered by the Provider, consisting of a series of lectures, (whether delivered online, in person, or in a hybrid format), together with any associated materials, assessments, examinations, or learning activities forming part of that programme, prepared and carried out by qualified and expert professionals, for the purpose of preparing the Attendee to be ready for the DipIFR Exam, as made available by ACCA biannually.

“Course Materials” shall be understood to include any lectures slides, presentations, handouts, notes, reading lists, assignments, assessments, templates, worksheets, any material to enable study and includes, but is not limited to, distance learning materials, revision/assessment/toolkits, passcards, MCQ cards, question banks, review or practice exercises, course companions, revision companions, mock exams (papers and suggested solutions), online study materials, eBooks and study texts any other documents or materials owned by the Provider or its Licensor and given to the Attendees by way of permitted access, for the purpose of the  Course. “Diploma” shall be understood as the Diploma issued by the Association of Chartered Certified Accountants (“ACCA”), a globally recognised professional accounting body in International Financial Reporting (“IFR”), obtained through the successful completion of the Dip IFR Exam. Such Diploma shall be awarded by ACCA.

“Fees” shall be understood as those Fees payable by the Applicant to the Provider, in the manner indicated by the Provider and outlined on the Provider’s website www.deloitte.com/mt/dipifr. The payment of Fees shall be subject to these Terms and Conditions, as updated from time to time.

“Intellectual Property Rights” shall be understood as all intellectual property rights including, but not limited to, patents, trademarks, service marks, rights (registered or unregistered) in any designs, applications for any of the foregoing, trade or business names, copyright (including rights in computer software) and topography rights, know-how, secret formulae and processes, lists of supplier and customers and other proprietary knowledge and information, internet domain names, rights protecting goodwill and reputation, database rights (including rights of extraction) and all rights and forms of protection of a similar nature to any of the foregoing or having equivalent effect anywhere in the world and all rights under licences and consents in respect of any of the rights and forms of protection mentioned in this definition.

“Licensor(s)” shall be understood as any third party from whom the Provider has duly obtained, under a separate and distinct contract, any Course Materials or related documentation, to be used solely for the purpose of the Course.

“Parties” shall be understood as the natural persons or legal entities identified in these Terms and Conditions as the parties to it, and “Party” means any one of those natural persons or legal entities individually.

“Premises” shall be understood to mean Deloitte Malta’s office situated at Deloitte Place, Triq l-Intornjatur, Zone 3, Central Business District, Birkirkara, CBD 3050, Malta.

“Provider” shall be understood as  Deloitte, a civil partnership established in terms of the Civil Code, Chapter 16 of the laws of Malta, situated at Deloitte Place, Triq l-Intornjatur, Zone 3, Central Business District, Birkirkara, Malta.

2.1      The Applicant shall be required to apply for the Course via the applicable application form (“Application Form. The Application Form is publicly available on the Provider’s website ”) www.deloitte.com/mt/dipifr. In exceptional circumstances, a copy of the Application Form may be sent via email to the Provider, subject to prior approval of the Provider.  

2.2      The application process will require the Applicant to submit, together with the Application Form, the necessary documents and/or information as may be required.  

2.3      It shall be the duty of the Applicant to give written notification to the Provider, of any special requirements or reasonable adjustments that may be required in connection with the Course. Such notification must be communicated upon the commencement of the application process. The Provider shall not be responsible for any failure to accommodate such requirements where they have not been properly disclosed during the application process or where it is not reasonably possible to accommodate such adjustments or special requirements.

2.4      The Provider, after having reviewed and carried out the necessary assessments, reserves the right to approve or decline the application, for whatever reason it deems fit. Any decision taken by the Provider in this regard shall be considered to be the final decision.  

2.5      Should the Applicant’s Application Form be approved, such Applicant shall receive an email of acceptance on the email address indicated by them on their Application Form. Such email shall confirm approval and acceptance of the Attendee and provide them with all necessary information and details as may be required.

2.6      The successful application process and payment for enrolment in the Course shall be construed as acknowledgement and consent to these Terms and Conditions by all Parties thereto. For the purpose of clarity, successful application process shall be deemed complete once payment has been successfully processed and received by the Provider, and confirmation of receipt has been communicated to the Applicant.

2.7      The Course details shall be available on the Provider’s website, updated from time to time, as necessary.

2.8      The Course, comprising of both live online lectures and in-person sessions, shall be communicated to the Attendees, ahead of time as reasonably required, by the Provider. All relevant Couse Materials shall be made available to the Attendees upon commencement date of the Course.

2.9      The Provider reserves the right to postpone any lecture, whether online or in-person, in those circumstances being beyond its reasonable control. In such cases, the Provider shall use reasonable endeavours to provide the Attendees with an advance written notice of the postponed lecture and any required details.

2.10  The Provider further reserves the right to make any alterations, substitutions or changes to the Course schedule as may be required. Written notice of any such alterations, substitutions or changes shall be sent via email to the Attendee as soon as reasonably practicable.

2.11  There shall be no reduction or refund in the Fee, if, for whatever reason, the Course concludes earlier than the scheduled timeframe of the Course. Please see here: www.deloitte.com/mt/dipifr

It shall be the duty and obligation of the Attendee to frequently and routinely check for emails, communications or any uploaded Course Materials on the Provider’s website.

1.12  The Course, as well as individual Course modules, shall qualify for Continuing Professional Education (CPE) requirements.

2.13   Course Materials are, unless stated otherwise, intended for general informational purposes only and are not designed to advise or assist in any individual or entity affairs. While the Provider will use reasonable efforts to ensure that the information is accurate and up to date at the time of delivery, the Provider does not warrant that the information will remain accurate, complete, or applicable in all circumstances.

2.14  Attendees are reminded that the Provider does not purport to provide legal advice in the provision of the Course and Attendees are encouraged to seek appropriate professional advice relevant to their particular situation before acting on any information provided in the Course.

3.1      The Course may be delivered using third-party conferencing platforms. While the Provider will take reasonable steps to use reputable service providers, the Provider cannot guarantee the security, confidentiality, or uninterrupted availability of such platforms. The Attendees acknowledge the inherent risks of electronic communications and agree that the Provider shall not be liable for any loss or damages arising from matters beyond its reasonable control.

4.1      A Certificate of Attendance for each Course module shall be issued by the Provider following the Attendee’s attendance, whether online or in-person. The Provider shall ensure that the Certificate is promptly sent to the attending Attendee’s email address, as provided by them in their Application Form.

5.1      The Provider warrants that the Premises used for the delivery of the Course shall be suitable, adequately equipped, and maintained in a safe condition for the intended purpose.

5.2      The Provider shall use reasonable endeavours to ensure that each Course module is dispensed with reasonable skill and care and will follow practices consistent with the professional standards in the industry.

5.3      The Provider shall use reasonable endeavours to notify the Attendee of any relevant information, updates, or changes relating to the Course, schedule or any other related matter, without undue delay.

6.1      Attendees shall be punctual and always conduct themselves respectfully and professionally during both online and in-person lectures throughout the duration of the Course, with both their fellow colleagues and lecturers. The Provider shall not accept or tolerate any offensive or inappropriate behaviour.

Provided further that the Provider reserves the right to remove Attendees whose behaviour is deemed unacceptable, inappropriate or disruptive. In such cases, no refunds or reimbursements will be provided. Such behaviour shall extend itself to all online and in-person lectures being held at the Premises.

6.2      The Attendees shall be responsible for all their belongings and the Provider shall not be liable for any loss or damage to the Attendees property at the Premises.

6.3      Should an Attendee feel that they wish to make a complaint, be it about the Course, lecturer, fellow Attendee or anything connected therewith, then they shall do so by utilising the correct channels of communication for such purposes. Please see here for further guidance www.deloitte.com/mt/dipifr-complaints

6.4      The Attendee must ensure they have a suitable internet connection and necessary equipment to participate effectively during online lectures. The Provider is not responsible for technical issues on the Attendee’s side.

6.5      It shall be the duty of the Attendee to advise the Provider ahead of time of any planned unattendance. In such circumstances, the Attendee shall send an email to dlearning@deloitte.com.mt by no later than 8.00 am CET, on the date on which the lecture is planned to be held.

7.1      Upon receipt of the written acceptance from the Provider, the Applicant shall effect the payment of the Fees, in full, for the purpose of obtaining status of Attendee and so as to obtain access to Course Materials and all necessary platforms.

7.2      The Fee(s)  for the Course or individual Course modules, shall be displayed on the Provider’s website and may be found here: www.deloitte.com/mt/dipifr

7.3       All Fees shall be quoted in Euro  inclusive of Value Added Tax and other duties or taxes, unless otherwise stated.

7.4      Payments shall be made by the Applicant by bank transfer, without deduction or set-off, and in immediately clear and available funds free of all bank charges. Bank transfers shall be made to HSBC Bank Malta plc] bank details as set out hereunder:

7.5      The Provider reserves the right to offer discounts, promotions, or special pricing at any time in its sole discretion, and no Attendee shall be entitled to any refund, credit, or price adjustment in respect of any such discount or promotion offered after their enrolment.

Provided that this shall be without prejudice to the Attendee’s rights of refund in accordance with these Terms and Conditions.

7.6      Settlement of Fees shall be concluded no later than seven (7) working days prior to the date of the first module pertaining to the Course.

8.1      There shall be no refunds given upon the request for cancellation of the Course by the Attendee when such request for cancellation is made more than fourteen (14) days after payment is effected.

Provided that any refund being made when such request has been made prior to the lapse of the fourteen days (14) days shall be less all administrative charges.

Provided further that the request for cancellation, even if within the fourteen (14) day period, shall not be refunded if lectures have commenced.

8.2      The Provider may, at its sole discretion, give the Attendee who has requested such cancellation, a credit equivalent to the whole or a portion of the amount paid for the Course. Such credit must however be utilised within twelve (12) months from the date on which the refund was issued.

Provided  however, that there shall be no guarantee by the Provider that the Course will be available at the time the Attendee wishes to utilise their credit and the Provider shall not be liable to the Attendee if the Course is unavailable at such time.

8.3 In cases of where the request for cancellation is made by an Applicant which is a legal entity, the Applicant may, at the discretion of the Provider, utilise the credit towards a new application.

9.1      Those Course Materials whether downloaded off a learning management system or obtained during the lectures, shall be considered as the Intellectual Property of the Provider or its Licensor(s), to which the Attendees are granted non-exclusive, non-transferable, and revocable permission to use for the purpose of the Course.

9.2      All Intellectual Property rights in the Course Materials or any other materials provided to the Attendee under these Terms and Conditions (and all associated goodwill) at all times belong to and shall remain vested in the Provider and/or its Licensor(s). The Attendees hereby acknowledge, that they shall not obtain interests, rights or title whatsoever in or to the Course Materials or any part thereof save as otherwise expressly granted in these Terms and Conditions.

Furthermore, the Attendees shall not make use of or do or cause to be done any act or thing contenting or in any way impairing or tending to impair any right, title or interest in or to any of the Intellectual Property Rights in the Course Materials pertaining to the Provider and/or its Licensor(s).

9.3      The Attendee hereby agrees to provide the Provider with all reasonable assistance and execute any documents necessary for the Provider to protect its Intellectual Property Rights and those of its Licensor(s).

9.4      No Course Materials may be made available, copied, reproduced, shared, disseminated, retransmitted, sub-licensed, sold, published, broadcasted, stored on a retrieval system, distributed,  displayed or otherwise supplied in any manner (or any pert of them) consent to any third party. Any breach may result in removal of the Attendee from the Course and/or legal action.

9.5      All online and in-person lectures forming part of the Course are the intellectual property of the Provider. Attendees are strictly prohibited from recording, capturing screenshots, streaming, or otherwise reproducing any part of the Course without the Provider’s written consent. Any breach may result in removal of the Attendee from the Course and/or legal action.

10.1          Confidential Information, not being publicly available and being propriety to the Provider and/or its Licensor(s) which the Provider is obligated to keep confidential, shall include without limitation any schedules, timetables, or session plans, platform login credentials or access instructions, policies, processes, or guidelines and Course Materials and any other information in relation to the Course, which the Attendee may be privy to in connection with the Course.  

10.2          The Attendees warrant to use the Provider’s Confidential Information only in relation to the Course, and not to disclose it, unless where required by law or regulation or by written consent of the Provider.

10.3          The receipt of any Course Materials, obtained online, shall be personal to each individual Attendee, who shall not be permitted in any way to transfer their rights to access such online Course Material, or provide any online Couse Materials, to any other person.

11.1          The Attendee or Applicant shall indemnify and hold harmless the Provider, any other Deloitte Entity and their respective personnel from all third-party claims, except to the extent finally judicially determined to have resulted primarily from the bad faith or intentional misconduct or fraud of the Provider, any other Deloitte Entity or their respective personnel.  In circumstances where all or any portion of the provisions of this paragraph are finally judicially determined to be unavailable, the aggregate liability of Provider or any other Deloitte Entities and their respective personnel for any claim shall not exceed an amount which is proportional to the one-time fee paid for the Course during  the application process.

11.2      The Applicant or Attendee shall indemnify and hold harmless the Provider, its directors, agents and employees and subcontractors, from and against all claims, actions, demands, losses, costs, expenses (including, without limitation, all legal fees and disbursements), damages, liabilities and lawsuits arising from any breach of Applicant’s or Attendee’s obligations under this Agreement.

12.1      Any and all processing of the Applicants and/or Attendee’s personal data performed by the Provider shall be treated in compliance with the provisions of Regulation (EU) 2016/679 of the European Parliament and the Council on the protection of natural persons with regard to the processing of personal data and on the free movement of such data (GDPR), as well as the Maltese Data Protection Act (Chapter 586 of the laws of Malta) and all other regulations, guidance, and applicable law.

12.2      Applicants and/or Attendees may view the Provider’s privacy notice here: https://www.deloitte.com/mt/en/legal/privacy.html

13.1      Neither party shall be liable for any delays or non-performance resulting from circumstances or causes beyond its reasonable control, including, without limitation, acts or omissions or the failure to cooperate by the other Party (including, without limitation, entities or individuals under its control, or any of their respective officers, directors, employees, other personnel and agents), fire or other casualty, act of God, epidemic, pandemic, strike or labour dispute, war or other violence, or any law, order, sanctions or other requirements of any governmental agency or authority.

14.1      These Terms and Conditions shall be governed by and construed in accordance with the laws of Malta, as may from time to time be amended, as to all matters, including matters of validity, construction, effect, performance and remedies.

14.2      In the event that any one (1) or more of the provisions of these Terms and Conditions is held by a Court of competent jurisdiction to be invalid, illegal, or unenforceable in whole or in part for any reason, the remaining provisions of these Terms and Conditions shall remain in effect and the offending provision shall be read in a way determined by such court or else deemed to be pro non scripto.

14.3      The Parties shall strive to settle any dispute arising from the interpretation or performance through friendly consultation within fifteen (15) days after one (1) Party asks for consultation. In the event of no settlement within this period of time, any dispute, controversy or claim arising out of or relating to or concerning these Terms and Conditions, or the breach, or invalidity thereof, shall be settled by arbitration in accordance with the provisions of Arbitration Act, Chapter 387 of the Laws of Malta and shall be regulated by the Arbitration Rules, Subsidiary Legislation 387.01 as from time to time amended, promulgated under the authority of the said Act. Each party irrevocably waives any right it may have to object to any action being brought in the forum, to claim that the action has been brought in an inappropriate forum, or to claim that the forum does not have jurisdiction.

15.1      The Provider reserves the right to amend these Terms and Conditions at any time, at its sole and exclusive discretion. In such circumstances the Provider shall upload any revised and updated Terms and Conditions on the applicable Website of the Provider and ensure that all Parties are notified accordingly by way or email or any form of electronic communication.