User Agreement

TNG Global
Membership User Agreement
(“User Agreement” or “Agreement” or “Terms of Service”)

Last Updated: 3 February, 2016


The following document outlines the terms of service for the TNG Global Website. You should also read the Legal Notice & Disclaimer, Code of Conduct and Privacy Policy, which outlines important legal information, members’ professional conduct when using our Website, and procedures for handling any personal information that you may provide to us.

True North Group Limited, trading as TNG Global (“TNG”) is a New Zealand company and the registered owner of the domain: (the “TNG Global Website”, “Website” or “Site”).

Before using any of TNG’s services, you are required to read, understand and agree to these terms. You may only create an account after reading and accepting these terms. We reserve the right in our sole discretion to change, modify, add or delete the Terms of Service at any time. We will provide notice of such changes only by posting the updated terms on our Website and changing the “last updated” date listed above.


You agree that by clicking “Membership”, or “Join TNG”, or “Submit” or similar, or registering, or making a payment, or accessing or using our services (services meaning: joining the “TNG Global Alliance”, the “TNG Community”, Training Courses, the Resource Exchange “ReX”, or any other content or information provided as part of these services, collectively referred to as “Services”), you are entering into a legally binding agreement (even if you are using our Services on behalf of a company).

This Agreement includes this User Agreement, the Legal Notice & Disclaimer, the Code of Conduct and the Privacy Policy, and other terms that will be displayed to you at the time you first use certain features (such as the “TNG Global Alliance” Licence for permission to download our logo), as may be amended by TNG from time to time. If you do not agree to this Agreement, do NOT click “Membership”, “Join TNG”, “Submit” (or similar) and do not access or otherwise use any of our Services.

Registered users of our Services are “Members” or “Users”, and unregistered users are “Guests” or “Subscribers”. This Agreement applies to both.

Our mission is to connect the world’s accounting profession to allow them to be more productive and successful. Our services are designed to promote economic opportunity for our members by enabling you and hundreds of other professionals to connect online, exchange ideas, learn, share information, identify opportunities, and make better decisions in a community of trusted relationships.

Membership Benefits
1. TNG Global Alliance
Subject to a Licence Agreement, TNG will provide Members with access to it’s logo, branding and name for international marketing purposes.

2. Member Community (“TNG Community”)
TNG will provide members with access to a Member Directory, a Member’s Profile, online Forums and Discussion Groups.

3. Practice Improvement
TNG will provide Members with access to both premium (paid) and free training courses, books, templates and software designed to improve the performance of your Practice. Premium content is only available in addition to monthly membership fees. Course information and content is for the Member’s exclusive use, but can be provided to employees of the Member’s firm for internal use only, subject to the terms of use in this Agreement.

4. Resource Exchange (“ReX”)
TNG will provide online access to strategic and technical documents, spreadsheets, and other resource materials to support member firms. Information downloaded from ReX is for the Member’s exclusive use, but can be provided to employees of the Member’s firm for internal use only, subject to the terms of use in this Agreement.

5. Website Development and Website Hosting
For an additional fee, TNG may provide website development services to members using pre-defined software and templates. Web hosting will be included. Additional fees may apply for tailored solutions billed at a per-project fixed fee or an hourly basis.

The TNG Website is an online service that provides Membership Benefits as described in this Agreement. Your access to and use of the Site may be interrupted from time to time as a result of equipment malfunction, updating, maintenance or repair of the Site or any other reason within or outside the control of TNG. TNG reserves the right to amend, suspend or discontinue the availability of the Site and/or any Service and/or remove any Content at any time at its sole discretion and without prior notice.

Structure and Legal Relationship
TNG Global is a worldwide association of professionals, and each member is a separate and independent legal entity. TNG Global does not provide audit, tax or accounting services to clients. Members shall provide services to their clients in their own legal name and make appropriate disclosure to clients to ensure the legal relationship between the parties is clearly understood. Members will not misrepresent the legal nature of the relationship and will not claim to be a representative of TNG.

TNG Global is an association that does not fall within the definition of “network” under the International Federation of Accountants (IFAC) Code of Ethics, section 290 and the European Union Statutory (revised 8th Company Law) Directive. Each member is legally independent and is expected to abide by the standards of service expected by their recognised professional body.

Membership Qualifications
To be eligible to join TNG Global, subscribers must be qualified accountants. This means you have completed a Tertiary level Degree or Diploma majoring in accounting or finance, and, you are or have been, a member of a recognised Accounting Body in your country. Typically subscribers will be a qualified CPA or Chartered Accountant and a member of Bodies such as the AICPA, ICAEW, CPA Australia, ISCA, MIA, ACCA, PICPA, CICA, HKICPA, ICAA, or similar.

TNG has the right to accept non-accountants at its sole discretion.

As a condition to using our Services, you are required to open a membership account with TNG Global (the “Account” or “Membership Account”) and select a username and password, and to provide registration information. The registration information you provide must be accurate, complete, and current at all times. Failure to do so constitutes a breach of the Terms of Service, which may result in immediate termination of your TNG Account.

You may not create or use a username that is the name of another person or entity or that is not lawfully available for use, a name or trade mark that is subject to any rights of another person or entity other than you without appropriate authorisation, or a name that is otherwise offensive, vulgar or obscene.

Each Membership Account is a single-user licence. You agree that you will not reveal your Account information to anyone else. You are solely responsible for maintaining the confidentiality and security of your Account and for all activities that occur on or through your Account, and you agree to immediately notify TNG of any security breach of your Account. TNG shall not be responsible for any losses arising out of the unauthorised use of your Account. You are responsible for maintaining the confidentiality of your password and are solely responsible for all activities resulting from the use of your password and conducted through your TNG Account.

Membership and Services are available only to legal entities and to individuals who are at least 18 years old.

The term “you” or “your” as used in this agreement shall at all times include the individual or legal entity which has subscribed to the Services in this agreement including but not limited to any and all persons and/or legal entities with which it is affiliated and/or associated, and their respective directors, officers, employees, agents, representatives, independent and dependent contractors, licensees, successors and assigns.

Date of Effect
By registering to become a Member of TNG and payment of your Membership fees, you are agreeing to the terms of the User Agreement. Members will receive an email confirming their membership has been accepted, however, this User Agreement becomes effective on the date of payment of your membership fees.

Sharing of Information
As an online community based website, sharing of information between members is the essence of Services delivered by TNG Global. Our Services allow messaging and sharing of information in many ways, such as your profile, forums, links to news articles, posts, documents. Information and Content that you share or post will be seen by other Members.

In this agreement, “Content” means any information, text, graphics, or other materials uploaded, downloaded or appearing on our Services. You retain ownership of all Content you submit, post, display, or otherwise make available on our Services.

We are not obligated to publish any information or content on our Services and can remove it in our sole discretion, with or without notice.

By submitting content, information or making posts to TNG’s website, you are granting TNG a non-exclusive license as described below in “Your Licence to TNG Global”. In general, a worldwide, transferable and sub-licensable right to use, copy, modify, distribute, publish, and process, the information and content that you provide through our Services, without any further consent, notice and/or compensation to you or others.

While we may edit and make formatting changes to your content (such as translating it, modifying the size, layout or file type or removing metadata), we will not modify the meaning of your expression.

You agree that we may access, store and use any information that you provide in accordance with the terms of the Privacy Policy and your privacy settings.

You agree to only provide content or information if that does not violate the law nor anyone’s rights (e.g. without violating any intellectual property rights or breaching a contract). You also agree that your profile information will be truthful.

Your License to TNG Global
By submitting, posting or displaying Content on or through our Services, you grant us a worldwide, non-exclusive, royalty-free license (with the right to sub-license) to use, copy, reproduce, process, adapt, modify, publish, transmit, display and distribute such Content in any and all media or distribution methods (now known or later developed).

You agree that this license includes the right for other users of the Services to modify your Content, and for TNG to make your Content available to others for the publication, distribution, syndication, or broadcast of such Content on other media and services, subject to our terms and conditions for such Content use. Such additional uses by TNG or others may be made with no compensation paid to you with respect to the Content that you submit, post, transmit or otherwise make available through the Services.

We may modify or adapt your Content in order to transmit, display or distribute it over computer networks and in various media and/or make changes to your Content as are necessary to conform and adapt that Content to any requirements or limitations of any networks, devices, services or media.

Additionally, by uploading content to the Site, you warrant, represent and agree that you have the right to grant TNG the license described above. You also represent, warrant and agree that you have not and will not contribute any Content that (a) infringes, violates or otherwise interferes with any copyright or trademark of another party, (b) reveals any trade secret, unless the trade secret belongs to you or you have the owner’s permission to disclose it, (c) infringes any intellectual property right of another or the privacy or publicity rights of another, (d) is libelous, defamatory, abusive, threatening, harassing, hateful, offensive or otherwise violates any law or right of any third party, (e) creates an impression that you know is incorrect, misleading, or deceptive, including by impersonating others or otherwise misrepresenting your affiliation with a person or entity; (f) contains other people’s private or personally identifiable information without their express authorization and permission, and/or (g) contains or links to a virus, trojan horse, worm, time bomb or other computer programming routine or engine that is intended to damage, detrimentally interfere with, surreptitiously intercept or expropriate any system, data or information. TNG reserves the right in its discretion to remove any Content from the Site, suspend or terminate your account at any time, or pursue any other remedy or relief available under equity or law.

TNG Global’s License to You
TNG gives you a worldwide, royalty-free, non-assignable and non-exclusive license to re-post any of the Content on TNG Global’s Website and your Firm’s intranet, but not elsewhere.

Subject to this agreement, TNG gives you (and your Firm) a personal, worldwide, royalty-free, revocable, non-assignable and non-exclusive license to use the Services as it is provided to you by TNG.

Your Content will be viewable by other users of the Services. You should only provide Content that you are comfortable sharing with others under these terms.

All Content, whether publicly posted or privately transmitted, is the sole responsibility of the person who originated such Content. We may not monitor or control the Content posted via the Services. Any use of or reliance on any Content or materials posted via the Services or obtained by you through the Services is at your own risk. We do not endorse, support, represent or guarantee the completeness, truthfulness, accuracy, or reliability of any Content or communications posted via the Services or endorse any opinions expressed via the Services. You understand that by using our Services, you may be exposed to Content that might be offensive, harmful, inaccurate or otherwise inappropriate. Under no circumstances will TNG be liable in any way for any Content, including, but not limited to, any errors or omissions in any Content, or any loss or damage of any kind incurred as a result of the use of any Content made available via the Services or broadcast elsewhere.

You are responsible for your use of the Services, for any Content you provide, and for any consequences thereof, including the use of your Content by other users and third parties. You understand that your Content may be republished and if you do not have the right to submit Content for such use, it may subject you to liability. TNG will not be responsible or liable for any use of your Content by TNG in accordance with this agreement.

We reserve the right at all times (but will not have an obligation) to remove or refuse to distribute any Content on the Service and to terminate members or reclaim usernames. We also reserve the right to access, read, preserve, and disclose any information as we reasonably believe is necessary to (i) satisfy any applicable law, regulation, legal process or governmental request, (ii) enforce the Terms of Service, including investigation of potential violations hereof, (iii) detect, prevent, or otherwise address fraud, security or technical issues, (iv) respond to user support requests, or (v) protect the rights, property or safety of TNG Global, its members and the public.

Members acknowledge and consent to the use, and sharing of personal and business information with other members of the TNG Community as described in this agreement.

TNG values your privacy. Please review our Privacy Policy to learn more about how we collect and use information about you as a member of TNG Global. By using our Services you consent to the transfer of your information to New Zealand, Singapore, the United States and other countries for storage, processing and use by TNG.

Members should regularly check for updated changes to its Privacy Policy (including use of cookies).

Membership Fees
You agree that you will pay Membership Fees for the Services, and that TNG may charge your payment method for any services purchased and for any additional amounts (including any taxes and late fees, as applicable) that may be accrued by or in connection with your Account. YOU ARE RESPONSIBLE FOR THE TIMELY PAYMENT OF ALL FEES AND FOR PROVIDING TNG WITH A VALID PAYMENT METHOD FOR PAYMENT OF ALL FEES.

Membership fees are paid either monthly or annually in advance, and will be automatically charged to your nominated payment method (usually a credit card) on a recurring basis. Your payment may be subject to foreign exchange fees or differences in prices based on location (e.g. exchange rates).

Your total fee will include the price of the Service but expressly excludes any applicable taxes; such service tax is based on the bill-to address and the applicable tax rate in effect at the time you use the Services. We will charge tax only in such jurisdictions where the Services are taxable. Taxes are calculated based on the billing information that you provide us at the time of registration.

Your Membership fees may not include some additional services and content (including some third party content) that you may subscribe to once inside the members’ area, referred to as “Premium Content” or “Premium Services”.

Prices for Membership may change at any time at TNG’s sole and exclusive discretion. The Services do not provide price protection or refunds in the event of a price reduction or promotional offering. TNG may provide discount Coupons to members from time to time which can be used in accordance with the terms issued on the Coupon.

TNG may terminate or suspend your Membership Account and the Services if your payment is overdue.

The Member can cancel their membership at any time by completing the Membership Termination Form located in the TNG Services menu on its Site or sending an email to: [email protected] Membership will expire one month after the date of the Member’s last payment. Membership fees are non-refundable.

Termination Policy
The following items outline the process and result of terminating membership.

TNG may suspend or terminate your Membership Account at any time at its sole discretion.

TNG may suspend your Account without notice, and with immediate effect.

In the case of termination, TNG will provide the Member with 7 days advance notice in writing by email. Upon membership termination, monthly membership fees will cease to be charged (except web hosting if TNG continues to host the member’s website).

TNG shall not be obliged to provide any refunds. Upon termination of membership, the Member will cease to be a member of the TNG Global Alliance, and having their licence terminated, shall cease to use the TNG logo and name. TNG will disable the Member’s access to its Website including Forums, Members Directory, Resource Exchange, Courses and other materials.

Intellectual Property
True North Group, TNG Global, the domain: and TNG’s other trading names, graphics, logos, designs (“Brand Materials”), as well as page headers, button icons, scripts, service names and any other intellectual property are the sole and exclusive intellectual property of TNG.

TNG’s intellectual property may not be used in connection with any product or service without the prior written consent of TNG. Notwithstanding the foregoing, the images and icons available in the TNG Global Alliance download from this Site, may used by members as specified in the Licence Agreement.

Third Party Content
Certain services available on this Site may include materials from third parties. TNG may provide links to third-party websites as a convenience to you. You agree that TNG is not responsible for examining or evaluating the content or accuracy and does not warrant and will not have any liability or responsibility for any third-party materials or websites, or for any other materials, products, or services of third parties. You agree that you will not use any third-party materials in a manner that would infringe or violate the rights of any other party and that TNG is not in any way responsible for any such use by you.

You acknowledge that certain third parties may pay fees or commissions to TNG where members use the services or purchase products from the third party.

The Members agrees to indemnify TNG and keep TNG indemnified from all actions, proceedings, expenses, fees and liabilities of any nature arising out of or in connection with it’s business. This indemnification will include any formal judgement or settlement, as well as reasonable legal expenses, relating to any claim.

Nothing in this User Agreement shall entitle TNG to be indemnified by the Member in respect to a liability incurred by TNG as a result of any fraudulent or negligent act or omission or any wilful default or breach of trust by TNG.

The indemnities set out in this User Agreement shall continue in full force and effect notwithstanding the Member ceases to be a member of TNG, for whatever reason.

Professional Conduct
The Member agrees to conduct themselves in a professional, honest and courteous manner at all times. Members agree to TNG’s Code of Conduct and the Privacy Policy, as may be amended from time to time, as published on the TNG Website.

This user agreement shall be governed by the laws of New Zealand, and the parties agree to submit to the exclusive jurisdiction of the Courts of New Zealand.

The official language for purposes of this Agreement and the operation of the TNG Website, is English.

Neither party hereto shall be entitled to assign this Agreement or its rights or obligations hereunder without the consent of the other first being obtained.

The obligations of this Agreement survive termination or purported termination of this Agreement.

This Agreement becomes binding on the parties upon the Member registering an Account and successfully making payment by clicking the “PayPal/Credit Card” payment button.

Contact Information
Please email us at: [email protected] or contact us at:

True North Group Limited
PO Box 91211
Victoria Street West,
Auckland 1142
New Zealand