Copyright

©. Copyright material on the XRB website, including the standards navigator website, is protected by copyright owned by the External Reporting Board (XRB).

Unless indicated otherwise for specific items or collections of content (either below or within specific items, such as secondary legislation), this copyright material is licensed for re-use under the Creative Commons Attribution 4.0 International Licence.

In essence, you are free to copy, distribute and adapt the material, as long as you attribute it to the XRB and abide by the other licence terms. Please note that this licence does not apply to any logos, emblems and trade marks on the website or to the website’s design elements or to any photography and imagery. Those specific items may not be re-used without express permission."                                                         

CC-BY 4.0 international licence terms

Exception - copyright of third parties    

Our website may contain material submitted or created by third parties, such as guidance or submissions from people or organisations. The Creative Commons licence does not apply to any such material. Permission to use or copy these materials cannot be provided by the XRB but must be obtained from the copyright owner.

For convenience and informational purposes only, this website provides links to other websites. The Creative Commons licence does not apply to any material on any other such website. Permission to use materials on other websites cannot be provided by the XRB but must be obtained from the copyright owner.                                                              

Exception - secondary legislation                                                       
Under section 27 of the Copyright Act 1994, there is no copyright in secondary legislation.   Section 27 does not affect the copyright in any work that is incorporated by reference into legislation.