Terms of Use

These Terms of Use (the "Terms") are a legal agreement between you and CPA Copilot (the "Operator", "we", "us") governing your use of the CPA Copilot application for iPhone (the "App") and the study content, features and services made available through it (together, the "Service"). By downloading, installing or using the App you agree to be bound by these Terms. If you do not agree, do not use the App. Effective 19 September 2026.

1. Eligibility

You must be at least 18 years of age, or the age of legal majority where you live if that is higher, and capable of entering into a binding contract to use the Service. By using the App you represent that you meet these requirements.

2. The Service

The App is a self-study aid for candidates preparing for professional accounting examinations. It provides multiple-choice practice questions with explanations, flashcards, and records of your own progress. All study content is stored on your device and the App operates without an internet connection and without a user account.

The Service is provided for personal educational use only. It is not a course of instruction, does not confer any qualification, and is not a substitute for the official study materials, tuition or examinations of any professional body.

3. Licence

Subject to these Terms, the Operator grants you a limited, personal, non-exclusive, non-transferable, non-sublicensable and revocable licence to install and use the App on Apple-branded devices that you own or control, as permitted by the Usage Rules set out in the Apple Media Services Terms and Conditions, and to access the study content solely for your own private study.

You must not, and must not permit or assist any other person to: (a) copy, reproduce, extract, scrape, export, publish, transmit, distribute, sell, license or otherwise make available any part of the study content, whether by manual transcription, screenshot, screen recording, automation or any other means; (b) use the content to create, train or improve any other product, service, question bank, course or dataset, including any machine-learning model; (c) decompile, reverse engineer, disassemble, decrypt or otherwise attempt to derive the source code, content files, encryption keys or underlying structure of the App; (d) circumvent, disable or interfere with any access control, entitlement check, content protection or usage limit; (e) share your subscription with, or make the App available to, any person who has not agreed to these Terms; or (f) use the Service for any commercial purpose, including teaching or tutoring others for a fee.

The study content contains provenance markers that identify individual copies. Unauthorised reproduction is detectable and will be pursued.

4. Intellectual Property

The App, its design, software, text, graphics, audio, the selection and arrangement of the study content, every practice question, explanation and flashcard, and all associated intellectual property rights are owned by or licensed to the Operator and are protected by copyright, trade mark and other laws. Nothing in these Terms transfers any ownership to you. All rights not expressly granted are reserved.

"CPA Copilot" and its logo are marks of the Operator. "CPA" is used descriptively to identify the professional designation for which the Service helps candidates prepare. The Operator is not affiliated with, endorsed by, sponsored by or otherwise connected to any professional accounting body, examination authority or membership organisation, including any body that administers a CPA program, and no such body has reviewed, approved or contributed to the study content. All third-party names and marks belong to their respective owners and are referred to for identification only.

The study content is original material written for the App. Any reference to a page, module or standard is provided as a navigational aid to help you locate the corresponding topic in materials you have independently and lawfully obtained; the App does not reproduce those materials.

5. Free Tier, Subscriptions and Payment

Free tier. Without a subscription the App provides a limited daily allowance of practice questions and flashcard reviews. The Operator may change the size of that allowance at any time.

Paid plans. CPA Copilot offers two auto-renewing subscriptions. CPA Copilot Pro removes the daily limit on practice questions. CPA Copilot Pro + Flashcards removes the daily limit on practice questions and on flashcard reviews. Each is offered monthly and annually. Where an introductory free trial is offered, it applies once per Apple ID across all of the plans; the subscription price is charged when the trial ends unless you cancel at least 24 hours before it ends.

One plan at a time. The plans are alternatives to one another, so you hold one of them at a time and are charged for one of them at a time. Moving between plans is a change to the same subscription rather than the purchase of an additional one.

Billing through Apple. All subscriptions are purchased from and billed by Apple through your Apple ID. Payment is charged to your Apple ID at confirmation of purchase. Subscriptions renew automatically at the then-current price for the same period unless auto-renewal is turned off at least 24 hours before the end of the current period. You can manage or cancel a subscription at any time in your Apple ID settings; cancellation takes effect at the end of the period already paid for, and no refund is given for the unused part of a period. Changing between plans is handled by Apple according to its rules for upgrades and downgrades, including any proration.

Refunds. Because Apple is the merchant, refund requests are made to Apple and decided under Apple's terms. The Operator cannot issue refunds directly.

Price changes. We may change subscription prices. Apple will notify you in advance of any price change to an existing subscription in accordance with its policies, and you may cancel before the change takes effect.

Prices are displayed in the App in the currency of your App Store storefront and include applicable taxes where Apple is required to collect them.

6. No Professional Advice and No Guarantee of Results

The Service is educational. Nothing in it constitutes accounting, auditing, taxation, legal, financial or other professional advice, and nothing in it should be relied upon as a statement of the current law or standards applicable to any real situation.

We take care to make the study content accurate and current, but accounting standards, legislation and examination syllabuses change, and questions and explanations may contain errors. You are responsible for verifying anything you rely on against the official materials of the relevant professional body. The Operator makes no representation that using the Service will improve your results or that you will pass any examination.

7. Your Data

The App does not require an account and the Operator does not collect your personal data through it. Your progress and settings are stored only on your device and are deleted when the App is deleted. How the App handles information is described in the Privacy Policy, which forms part of these Terms.

8. Termination

These Terms remain in effect until terminated. You may terminate them at any time by deleting the App. The Operator may suspend or terminate your licence, without notice and without refund, if you breach these Terms — in particular the restrictions in section 3 — or if we are required to do so by law. On termination you must stop using the App and delete all copies. Sections 3, 4, 6 and 9 to 14 survive termination.

9. Disclaimer of Warranties

TO THE MAXIMUM EXTENT PERMITTED BY LAW, THE SERVICE IS PROVIDED "AS IS" AND "AS AVAILABLE", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR IMPLIED, INCLUDING ANY IMPLIED WARRANTIES OF MERCHANTABILITY, SATISFACTORY QUALITY, FITNESS FOR A PARTICULAR PURPOSE, ACCURACY AND NON-INFRINGEMENT. THE OPERATOR DOES NOT WARRANT THAT THE SERVICE WILL BE UNINTERRUPTED OR ERROR-FREE, THAT DEFECTS WILL BE CORRECTED, OR THAT THE CONTENT IS COMPLETE, CURRENT OR CORRECT.

Some jurisdictions do not allow the exclusion of certain warranties or provide consumers with statutory guarantees that cannot be excluded. Nothing in these Terms excludes, restricts or modifies any right or remedy you have under such laws that cannot lawfully be excluded, and where a guarantee cannot be excluded the Operator's liability is limited, to the extent permitted, to re-supplying the Service or paying the cost of having it re-supplied.

10. Limitation of Liability

TO THE MAXIMUM EXTENT PERMITTED BY LAW, THE OPERATOR AND ITS OFFICERS, EMPLOYEES, CONTRACTORS AND LICENSORS SHALL NOT BE LIABLE FOR ANY INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL, EXEMPLARY OR PUNITIVE DAMAGES, OR FOR ANY LOSS OF PROFITS, REVENUE, OPPORTUNITY, DATA OR GOODWILL, OR FOR ANY EXAMINATION OUTCOME, HOWEVER CAUSED AND UNDER ANY THEORY OF LIABILITY, ARISING OUT OF OR IN CONNECTION WITH THE SERVICE OR THESE TERMS, EVEN IF ADVISED OF THE POSSIBILITY OF SUCH DAMAGES.

TO THE MAXIMUM EXTENT PERMITTED BY LAW, THE OPERATOR'S TOTAL AGGREGATE LIABILITY TO YOU FOR ALL CLAIMS ARISING OUT OF OR IN CONNECTION WITH THE SERVICE OR THESE TERMS SHALL NOT EXCEED THE AMOUNT YOU PAID FOR THE SERVICE IN THE TWELVE MONTHS BEFORE THE EVENT GIVING RISE TO THE CLAIM, OR TEN UNITED STATES DOLLARS IF YOU HAVE PAID NOTHING.

Nothing in these Terms limits liability for death or personal injury caused by negligence, for fraud, or for any other liability that cannot be limited by law.

11. Indemnity

You agree to indemnify and hold harmless the Operator and its officers, employees, contractors and licensors from and against all claims, liabilities, damages, losses and expenses, including reasonable legal fees, arising out of or in connection with your breach of these Terms or your misuse of the Service, including any unauthorised reproduction or distribution of the study content.

12. Apple-Specific Terms

These Terms are between you and the Operator only, and not with Apple Inc. or its subsidiaries ("Apple"). The Operator, not Apple, is solely responsible for the App and its content. Your licence to the App is limited to a non-transferable licence to use it on Apple-branded devices that you own or control, as permitted by the Usage Rules in the Apple Media Services Terms and Conditions, except that the App may be accessed and used by other accounts associated with you via Family Sharing or volume purchasing where that is enabled.

Apple has no obligation to provide any maintenance or support for the App. To the extent any applicable warranty cannot be disclaimed, you may notify Apple of a failure of the App to conform to that warranty and Apple will refund the purchase price of the App to you; to the maximum extent permitted by law Apple has no other warranty obligation, and any other claim, loss, liability, damage, cost or expense attributable to a failure to conform to a warranty is the Operator's responsibility.

The Operator, not Apple, is responsible for addressing any claim by you or a third party relating to the App or your possession or use of it, including product liability claims, any claim that the App fails to conform to a legal or regulatory requirement, claims arising under consumer protection, privacy or similar legislation, and any claim that the App infringes a third party's intellectual property rights, and for the investigation, defence, settlement and discharge of any such claim.

You represent and warrant that you are not located in a country subject to a United States Government embargo or designated as a "terrorist supporting" country, and that you are not listed on any United States Government list of prohibited or restricted parties. You must comply with all applicable third-party terms when using the App.

Apple and its subsidiaries are third-party beneficiaries of these Terms and, upon your acceptance of them, will have the right (and will be deemed to have accepted the right) to enforce these Terms against you as a third-party beneficiary.

The Operator can be contacted through cpacopilot.net with any questions, complaints or claims regarding the App.

13. Changes to the Service and to These Terms

We may add, change or remove content and features at any time, including to reflect changes in examination syllabuses. We may also amend these Terms; the current version is always available in the App, and the effective date at the top will change. Continued use of the App after a change constitutes acceptance of the amended Terms. Material changes to the terms of an active subscription will be handled in accordance with Apple's policies.

14. General

Who the Operator is. "CPA Copilot" is a trading name used by an individual developer, not an incorporated company. The individual identified as the seller of the App on its App Store listing is the Operator for the purposes of these Terms and is the party with whom you are contracting.

Governing law. These Terms, and any dispute or claim arising out of or in connection with them, are governed by the laws of the Hong Kong Special Administrative Region of the People's Republic of China. You and the Operator submit to the non-exclusive jurisdiction of the courts of Hong Kong. Nothing in this section deprives you of the protection of the mandatory consumer laws of the country in which you reside, or of any right you have to bring proceedings there.

Entire agreement. These Terms, together with the Privacy Policy, constitute the entire agreement between you and the Operator regarding the Service and supersede any prior agreements.

Severability. If any provision of these Terms is held to be invalid or unenforceable, that provision shall be enforced to the maximum extent permissible and the remaining provisions shall remain in full force.

No waiver. Failure to enforce any provision is not a waiver of the right to enforce it later.

Assignment. You may not assign or transfer these Terms. The Operator may assign them to a successor in connection with a merger, acquisition or sale of assets.

15. Contact

Questions about these Terms can be raised through cpacopilot.net. The App itself has no messaging feature and the Operator does not operate a support mailbox.