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  • This enrolment agreement (the "Agreement") is entered into on the Effective Date here below by and between Morgan and Candidate.
  • Refund Policies

    • Candidate may cancel his/her enrolment and receive a refund by providing a written notice of cancellation or a letter of withdrawal addressed to the Local Office Representative.
    • Withdrawal won't be recognized unless made in writing and delivered in a form assuring proof of receipt by the Local office. In principle, the refund will be calculated on a pro rata basis (less applicable discounts, finance charge, sponsor fees, textbooks, shipping and handling fees, and enrolment fees).
    • The cost to return the materials will be the responsibility of the Candidate. The refund will be calculated for each "Course" separately and the total hours scheduled and the total cancelled for all courses will not be combined for a composite average.
    • Processing of refund will take at least two weeks. In all case, no refunds will be issued for Enrolment Fees, Flashcards, Final Review, software, Course CD, Self Study materials, Becker Promise, Morgan Promise (T.F.H), Textbooks, and On-line Courses, and Shipping & Handling charges.
    • Pro rata refunds for Registered Students shall be made if the letter of withdrawal is received by the Local office before the scheduled date of the third lecture of the Registered "Course", and after all Materials have been returned to the local office within ten days of notification of withdrawal. Otherwise the candidate will not be entitled for a refund and the local office shall notify the candidate of non-eligibility for a refund.

    Personal Conduct

    • Morgan expects all participants to exhibit mature behaviour and personal conduct consistent with the highest business standards under penalty of exclusion without refund.


    • Candidate agrees to fully settle all accounts promptly according to the payment plan issued by Operator.
    • Candidate understands and agrees that if payments are not made on time according to the payment plan, Operator has the right to stop Candidate from attending any class in any program, until all owed amounts to Operator are paid in full.
    • All payments fall due and become directly collectable as commercial instruments without the need for any court order upon their maturity date and by the sole fact of such maturity.
    • Payments by cash, check, wire transfer and credit cards are accepted.
    • DISTANCE LEARNING COURSE and COURSE MATERIALS ARE PAYABLE IN ADVANCE AND ARE NOT REFUNDABLE. An administration fee of US $100.00 (One Hundred United States Dollars) or equivalent will be imposed for any returned or dishonoured check due to insufficient funds or for any other reason. A 1% monthly penalty shall be due on any payment delay without the need of any notice in that respect.

    Evaluation and Application Forms

    • Operator shall assist Candidate by providing general information and guidelines on evaluation, application, registration procedures, and about the respective State Boards of Accountancy and examination services. However it is strictly Candidate's responsibility to ensure the accuracy of the information provided, handling and following up personally and directly, all evaluation and applications' procedures, particularly meeting deadlines requirements and the actions of dispatching and sending such documents and related fees to the appropriate authorities.
    • Candidate is responsible for determining if he/she meets entrance requirements outlines by the respective societies/institutes.

    Violation of Copyrights

    • Violation of the copyright to the materials or the terms of this Agreement may result in legal action. Such action may include but not be limited to a formal complaint to professional bodies or ethics committees worldwide, which may result in disqualifying Candidate's professional designation and nullifying his/her examination scores.
    • Candidate is warned that copyright violation may also result in fines or other penalties following civil or criminal suits.

    Materials and Copyrights

    • Candidate understands and agrees that the Materials are protected by copyright law and are only being licensed for Candidate's individual and personal use in preparation to sit for the Exam and/or to attend any related courses or workshops during the License Term.
    • Candidate shall not copy, record on any support, sell, loan or divulge any Materials to any other party, or allow any other person to do so. All notes taken by Candidate and all Materials shall be kept in Candidate's possession at all time.
    • Candidate may not record any lectures of the Live Course.
    • Candidate and no one else may use the textbooks, notes, materials, and products from the courses, or any other related materials such as Practice materials, software content, online usernames and passwords.
    • Candidate agrees to return all such materials that are provided to Candidate, upon first demand of Operator.


    • "Application" shall mean Candidate's application on this order.
    • "Candidate" shall mean the Applicant whose name is mentioned on page 1 hereof.
    • "Course" shall mean the combination of total number of registered part/s or one registered level, taken within a specific term (spring or fall) specified on page 1 & 2 hereof.
    • "Effective Date" shall mean the date of acceptance by Operator of Candidate's Application.
    • "Materials" shall mean any CD-ROMs, printed materials, review books, audiotapes, videotapes, software, internet access, or other materials.
    • "Operator" shall mean one of Morgan Holding S.A. operation companies or any of their affiliates as the particular case may be.