These General Terms and Conditions (GTC) form the basis for all training and further education courses offered by EXPERTsuisse AG for its contractual partners (hereinafter referred to as "participants"). These are, in particular, courses for auditors (WP) and tax experts (STEX) as well as further training, e.g. as part of certificate courses or seminars.

2.1.
The participant is responsible for making any clarifications relating to admission to the courses and to the examinations following the courses before concluding the contract.

2.2.
A contract is deemed to have been concluded when the participant registers for a training course offered by EXPERTsuisse AG. Registration must be made using the official registration form for the respective offer. The conclusion of the contract by EXPERTsuisse AG is subject to the following reservations: 2.2.1. sufficient number of registrations (see section 5.1) 2.2.2. limited number of participants (see section 5.2). 2.2.3 Providing the prescribed proof of performance (cf. Section 5.3). 2.2.4 Cancellation of the course/seminar (see section 5.4)

.3.
In the case of registration for seminars for which the price is not yet known, the contract is concluded when EXPERTsuisse Ltd. notifies the participant of the price, unless the participant declares his or her waiver of participation by the registration deadline.

2.4.
EXPERTsuisse Ltd. confirms the registration electronically or in writing. It accepts no liability for electronic or postal delivery errors.

3.1.
The content of the training and further education courses offered is based on the most recent EXPERTsuisse AG invitation to tender at the time of registration. All current announcements are available from the secretariat and published on www.expertsuisse.ch.

3.2.
All necessary organizational information (location, timetable, vacations, etc.) will be communicated to the participant in writing or by e-mail before the start of the course.

3.3.
We reserve the right to make changes to the course content, teachers and instructors, as well as the time, duration and location of the course. In particular, the number of lessons for individual modules may vary by +/- 10%.

4.1.
The prices listed in the current invitation to tender for the educational offer apply. We reserve the right to adjust prices for future modules/courses.

4.2.
The price includes training and seminar documents. Specialist literature, legal texts, travel expenses and costs for optional events are excluded.

4.3.
Invoices for seminars are due for payment within 10 days of invoicing. Tuition fees and all other costs are due for payment within 30 days of invoicing. If the invoice is not paid within the specified period, the participant shall be in default of payment without further ado and shall owe default interest of 5%.

.4.
If the participant is in default, EXPERTsuisse AG shall be entitled to exclude him/her from attending a training course after a grace period has expired without payment (cf. Section 6).

4.5.
The participant shall also be obliged to pay if he/she has given his/her employer as the billing address and the employer does not pay the invoice.

4.6.
Despite the utmost care being taken, the possibility of incorrect information being provided by mistake cannot be completely ruled out. All prices quoted are non-binding.

.7
Delayed delivery never leads to a price reduction.

5.1.
If the number of participants is insufficient, EXPERTsuisse AG may cancel an offer. Cancellation must be made at least 14 days before the start of the course.

5.2.
As a rule, the number of participants for training courses is limited. Registrations will be considered in the order in which they are received. EXPERTsuisse AG reserves the right to reject excess registrations. The participant will be notified immediately if the contract cannot be concluded for this reason.

5.3.
Finally, EXPERTsuisse AG must reject an application if the proof of performance required for admission is not provided.

.4.
EXPERTsuisse AG is entitled to cancel a course or further training course after it has been advertised and to reject all applications.

5.5.
If an application is rejected, any payments already made will be refunded. Beyond this, the participant is not entitled to any compensation.

EXPERTsuisse AG may exclude a participant and terminate the contract with immediate effect for good cause (e.g. non-payment of invoices despite reminders, disruption of lessons despite written warning, gross misconduct on the part of the participant). If the participant is responsible for the reason for withdrawal, the fee is still due.

7.1.
The participant is entitled to withdraw from the contract free of charge up to 30 days before the start of a training course. In the case of later cancellations, 100% of the fees are due unless EXPERTsuisse AG expressly offers a more generous solution on the registration form.

In the case of continuing education seminars, withdrawal is possible free of charge up to the registration deadline. A processing fee of CHF 200.00 will be charged for later deregistrations, unless another solution is expressly stated on the registration form.

7.2 In the event of deregistration for compelling reasons (long-term illness, maternity, accident - enclosure: In the event of a medical certificate) during the course, the months commenced up to the date of the registered notice of termination (pro rata temporis) and a processing fee of CHF 250 must be paid.

7.3.
All notices of termination (with the exception of seminars) must be sent by registered letter to EXPERTsuisse AG. The date of the postmark is decisive for the cost sequence.

7.4.
In the event of termination, there is no entitlement to receive school and course documents that have not yet been handed out. Documents already handed out must be returned unless 100% of the fees are owed.

Missed classes and absences do not entitle the participant to make up for missed classes and do not lead to a reduction in the price. Furthermore, EXPERTsuisse AG is not entitled to hand over any documents. This applies regardless of whether an absence is self-inflicted or not (e.g. also in the case of illness, accident or military service) and whether the absence affects the entire educational program or only parts of it.

This Code of Conduct includes rules on data protection and the handling of confidential data, the acceptance of gifts (corruption) and bribery, competition, discrimination, bullying, sexual harassment, the consumption of alcohol and drugs and the like.

These rules of conduct are aimed at all persons who work for EXPERTsuisse as contractors/providers of services (whether unpaid or paid), namely expert committee members, speakers, lecturers, examination experts and supervisors (hereinafter referred to as "militia personnel").

Participants are responsible for ensuring that they have adequate insurance cover. EXPERTsuisse AG accepts no liability for damage, theft or loss of property occurring during training or further education.

Your personal data will be treated confidentially by us and will only be processed to the extent necessary for the proper execution of the contract and in compliance with the Data Protection Act. In order to verify any association membership and as part of the continuing education declaration for members of EXPERTsuisse, information about you and the training courses you have attended can be exchanged with EXPERTsuisse. In order to provide you with interesting offers, your address may also be used by us and EXPERTsuisse for information purposes without your express objection. Your personal data may also be used in consolidated and anonymized form for statistical purposes.

12.1.
Additions and amendments to the contract are only valid if they are agreed in writing by the contracting parties.

12.2.
The contractual relationship shall be governed solely by Swiss substantive law.

12.3.
The parties agree that the exclusive place of jurisdiction shall be Zurich as the registered office of EXPERTsuisse AG.

EXPERTsuisse is the specialist, industry and professional association for auditing, tax and fiduciary services. EXPERTsuisse consists of an association, 13 section associations and EXPERTsuisse AG, which is a wholly owned subsidiary of EXPERTsuisse.

The website and online store are operated by EXPERTsuisse AG.

These General Terms and Conditions (GTC) apply to all contracts, deliveries and other services in connection with the online store of EXPERTsuisse AG (hereinafter referred to as "EXPERTsuisse").

The version of the GTC accepted by the customer at the time of the order shall apply. Deviating agreements are only valid if they are agreed in writing by the contracting parties.

The mere use of the EXPERTsuisse website does not constitute a contractual relationship between the client and EXPERTsuisse.

The product range offered in the EXPERTsuisse online store is an invitation from EXPERTsuisse to the customer to submit a purchase offer to EXPERTsuisse. This is done by sending the order. EXPERTsuisse shall confirm receipt of the order to the customer by e-mail. However, the customer's offer is only accepted when the ordered goods are dispatched or the link for the ordered digital product is sent.

EXPERTsuisse reserves the right not to accept the purchase offer if an item is not available or if the customer has not paid the invoice for a previous delivery without justification. If EXPERTsuisse is unable to carry out a delivery, it shall inform the customer immediately. EXPERTsuisse may limit the quantity of products ordered.

When ordering online, EXPERTsuisse requires information about the customer (name, address, e-mail address, etc.). This information is used to establish and process the business relationship between the customer, EXPERTsuisse and the third-party company commissioned to deliver the ordered goods. If problems arise during the processing of an order, this information will be used to contact the customer.

To order a digital product, prior registration on the EXPERTsuisse online portal is required.

A minimum term of one year applies to all subscriptions offered in the online store (print/digital version). The purchased subscription is automatically renewed for a further year unless the customer cancels in writing (by e-mail toshop@expertsuisse.ch) within one month before the end of the minimum term.

An exchange of the ordered goods is not possible, unless it is a wrong delivery of a publication. In the event of incorrect deliveries, EXPERTsuisse must be informed immediately in writing (by e-mail to shop@expertsuisse.ch). In addition, the incorrectly delivered goods must be returned to EXPERTsuisse with a corresponding note within 10 days of receipt. EXPERTsuisse reserves the right to claim compensation for goods that show signs of use or damage when they are returned. The correct goods will be sent to the customer immediately after receipt of the return shipment.

If the goods have been damaged in transit, this must be reported to EXPERTsuisse in writing (by e-mail to shop@expertsuisse.ch) within 48 hours; otherwise the entitlement to a free replacement expires.

The goods ordered are delivered by an external company commissioned by EXPERTsuisse for this purpose.

All editions of "The New Swiss Auditing Standards" (PS) and "Swiss Guide to Quality Assurance in Auditing" can only be delivered to delivery addresses within Switzerland.

EXPERTsuisse reserves the right not to fulfill an order if the product ordered is no longer available. The affected customer will be informed immediately of the unavailability. Any purchase price already paid in advance will be refunded.

Shipping costs shall be borne by the customer. If the quantity ordered (publications) necessitates shipment in several stages, the customer will be charged the additional costs incurred. Deviations from this require the express consent of EXPERTsuisse.

After ordering a digital product, the third-party company commissioned by EXPERTsuisse to deliver the ordered goods sends the customer an e-mail message with the link to the download or the authorization required to obtain the app or specialist subscription. The download must take place within a certain period of time. EXPERTsuisse shall inform the customer of this deadline in good time (stating the link). After this time window has expired, EXPERTsuisse no longer guarantees the availability of the download link. A "pdf reader" is required to download a digital product.

EXPERTsuisse does not provide the customer with ownership of the digital product purchased. It merely grants a right of use. The products offered on the EXPERTsuisse webshop are protected by copyright and are intended exclusively for personal use. A simple and non-transferable right of use is granted, which entitles the EXPERTsuisse customer to personal use as an individual user of the respective product.

There are no return/exchange rights for digital products. In the event of technical problems with the software or hardware product or download link, EXPERTsuisse must be contacted immediately in writing (by e-mail to shop@expertsuisse.ch).

The prices quoted for the product range in the EXPERTsuisse online store are in CHF and include statutory value added tax (VAT). EXPERTsuisse expressly reserves the right to adjust prices. We also reserve the right to change the VAT rate.

The publications in the EXPERTsuisse online store can be ordered on account. Payment with cash or checks is not possible.

The option to purchase on account is only available to customers who have met their payment obligations to EXPERTsuisse in full and on time in the past.

In the case of payment by invoice, the amount of the order is due for payment within 30 days of receipt of the invoice. VAT is shown on the invoice. A payment slip is enclosed with the invoice. If no such certificate is enclosed, the invoice amount must be transferred to the following account: CH79 0900 0000 8734 2659 1 (PostFinance AG), in the name of EXPERTsuisse AG, Stauffacherstrasse 1, 8004 Zurich.

In the event of late payment, EXPERTsuisse may charge a reminder fee of up to CHF 50 from the first reminder.

The goods remain the property of EXPERTsuisse until the ordered products have been paid for in full. The client agrees that EXPERTsuisse may have the retention of title entered in the relevant register in its name and for its account. If EXPERTsuisse asserts the retention of title against the client, the client shall be charged the fees incurred, in particular the costs of entry in the register.

All personal data of the customer that is required for business transactions in the EXPERTsuisse online store is treated confidentially and EXPERTsuisse complies with Swiss data protection legislation.

The following personal data is processed for the sale of publications:

• Login information for registration in the online store: Surname, first name, address, e-mail address, telephone number (basic data as per section 4.1)
• Language, password, details of the highest diploma obtained, company address, telephone number, delivery and billing address, details of subscription to EXPERTsuisse newsletters and continuing education news
• Information on the order or type of subscription (such as duration, addressees)

The data is necessary for the performance of the contractual service (purchase contract) and is communicated by you when placing the order (consent).

The data required for business processing is stored and passed on to companies affiliated with EXPERTsuisse and service partners of EXPERTsuisse as part of the processing of the order.

EXPERTsuisse would like to use your personal data to inform you regularly about its offers and services. You can object to this use at any time and informally at EXPERTsuisse.

In addition, we refer you to our privacy policy in connection with data processing when using our website and the online store.

EXPERTsuisse does not guarantee access to its online store. EXPERTsuisse excludes all liability, including negligence, that may arise from access or inability to access the EXPERTsuisse online store or individual elements thereof and from its use.

To the extent permitted by law, EXPERTsuisse excludes all liability for the products delivered/sold from the online store (including digital products). EXPERTsuisse is not liable for unavailable products.

Insofar as the EXPERTsuisse online store contains links to third-party websites, these are subject to the liability of the respective operator. By accessing such a website, the IP address is automatically saved. EXPERTsuisse has no influence on this. It also has no influence on the design and content of such external links. EXPERTsuisse declines all responsibility for the content and compliance with the statutory data protection provisions by the operators of the linked websites.

The EXPERTsuisse website, in particular the EXPERTsuisse online store, may not be reproduced or copied unless this is solely for the purpose of processing an order to EXPERTsuisse.

Trademarks and signs, logos and graphics, navigation bars, button symbols, designations, etc. displayed on the website are the property of EXPERTsuisse or one of its contractual partners. There is no right to use this data.

All copyrights and publishing rights to the publications purchased via the online store, whether analog or digital, are reserved. Reprinting, even in part, is only permitted with the consent of EXPERTsuisse and with an unabridged reference to the source.

Any editing, duplication, reproduction, forwarding, publication and making available to the public (in whole or in part) is not permitted. Neither in digital nor analog form or by remote data transmission. Commercial use of the digital product is not permitted. Infringement of copyright law is punishable by law.

Swiss law applies to all contracts and agreements concluded in connection with the EXPERTsuisse online store. The UN Convention on Contracts for the International Sale of Goods is expressly excluded.

The exclusive place of jurisdiction for all disputes arising from this contractual relationship is the registered office of EXPERTsuisse. If the customer is a consumer, i.e. if he uses the goods and services of EXPERTsuisse for his private personal use, the place of jurisdiction shall be determined in accordance with Art. 32 of the Swiss Code of Civil Procedure.

EXPERTsuisse reserves the right to amend these GTC at any time. The currently valid version is published on the EXPERTsuisse website at www.expertsuisse.ch and applies from the date of publication. In the event of any ambiguities and/or contradictions between the German, French or English text of the GTC, the German text shall prevail.