Article 1 [Purpose and Disputes]
1. This Agreement is intended to provide regulations between KAPLI, INC (hereinafter referred to as “KAPLI”) and those participating in KAPLI (hereinafter referred to as “participants”) for matters relating to the teaching process and the courses.2. In the event that there is a dispute regarding the interpretation of the requirements or if there is dispute on a matter not explicitly stated in the Terms and Conditions KAPLI and the participants agree to terms that would be considered universally fair. If there is a dispute, Legal disputes will be resolved by New York State Laws which apply to KAPLI headquarters.
Article 2 [Course Registration]
The participant shall enroll according to the procedure established by the academy. The participant must submit the application form, pay the course fees, etc.
Article 3 [Tuition, Books, Credits Costs, Payments]
1. The academy will charge participants an enrollment fee. However, if one commits to a partial payment plan, the first half will be due when enrollment fees are collected and the second half will be charged on an agree date.2. If one agrees to pay by the installment plan and is more than 2 months overdue for the second installment, one will be charged a late fee of 5% of the total tuition cost.(分期付款支付学费时，未及时付款延期2个月以上，会产生5%滞纳金.)3. As tuition fees are billed separately from the cost of credits(补学分费用不包含在学费里，另算), one must pay for the amount of credits he or she needs to earn
Article 4 [Duration and End]
1. [CPA] Course duration depends on whether one enrolls in the comprehensive program(24 months) or selective courses(6 months).(CPA 综合班期限是 24个月, 单科班期限是6个月)2. [EA] Course duration depends on whether one enrolls in the comprehensive program(9 months) or selective courses(2 months).(EA综合班期限是9个月, 单科班 期限是2个月)3. 学习有效期截止前 出示还在继续学习的证明，如Notice To Schedule(NTS), Exam Confirmation Letter等，可以继续免费延长有效期限。 CPA Online Course 延长6个月, EA Online Course 延长3个月 (若有效期已结束，则无法延长)4. Discontinuation of the [CPA] Online Division Course, [CPA] Final Review, [EA] Online Division Course is absolutely prohibited.(单科班 : 不提供停课服务)
Article 5 [Copyrights]
1. All KAPLI lectures, materials, and such are copyrighted by each corresponding professor and by KAPLI; illegal downloading and reproduction is prohibited. Civil/criminal penalties can be charged should copyright violations be discovered.(禁止复制及非法下载)2. ID sharing from online lecture participants is prohibited. If an ID sharing incident is discovered, immediate expulsion from membership with no refunds will be enforced. KAPLI can claim legal damages in response to such an event.(禁止共享On-Line 课程ID ，被发现或举报时立即停课、申诉赔偿)
Article 6 [Prohibition of Leaking Exam Questions]
1. If the participant is at a disadvantage because he or she leaks exam questions after taking the test, the participant bears all responsibility for action.2. [CPA] The AICPA Exam Copyrights belong to AICPA; and so, leaking of test questions post-exam is prohibited as test confidentiality must be kept. Following the formal agreement between KAPLI faculty and students under the AICPA contract, all questions except for those approved by the agreement are strictly prohibited from being discussed.3. [EA] Enrolled Agent Exam Copyrights belong to the IRS, and so, leaking of test questions post-exam is prohibited as the integrity of the test’s confidentiality must be kept. (This exam is confidential and proprietary. It is made available to you, the examinee, solely for the purpose of assessing your proficiency level in the skill area referenced in the title of this exam. You are expressly prohibited from disclosing, publishing, reproducing, or transmitting this exam, in whole or in part, in any form or by any means, verbal or written, electronic or mechanical, for any purpose, without the prior express written permission of the IRS.)
Article 7 [Refund Policy]
1. Requests for refunds made after 1 week from registration results in a 10% penalty fee. Requests made 1 week after the start of lectures will not be granted any refund.(报名后1周内 申请退款时 10% Penalty, 开课 1周后，无法退款) (注意：后台会有课程收听进度的记录，如果记录显示进度超过20%，则无法申请退款）2. Payments already made for the installment plan will not be refunded and a penalty fee will be charged for the remaining payment periods.
Article 8 [Credits: General Rules and Responsibilities]
1. If one decides to take the help of the institute, one can acquire needed credits from the partner institute. The institute’s responsibility is to retain experience by helping and guiding the participant, so all final decisions and evaluations are the participant’s responsibility. (学院职责是根据历年经验，给考生提供相关的服务，考生的一切选择、学历的评估结果与本学院无关，不承担责任。)2. Problems that occur regarding credit acquisition are not KAPLI’s responsibility; KAPLI clearly expresses that the agency (institute) the participant acquires credits from holds responsibility.