https://friendskitchen.co.in/ (hereinafter referred to as ‘Website’) is owned by Sure Management Consultancy Private Limited (hereinafter referred as ‘Owner’). The Website provides services for accounting, financial information and financial research for Chartered Accountants/ Chartered Accountant students/others. The Website mainly provides five core services such as Issue Repository Service, Review of Financial Statement Service, Notes to Accounts Service, E-learning Service and Blog (herein after referred to as ‘Services’).

By accessing this Website, the User or Subscribed User agree to abide by and bound by the Terms and Conditions of the Website. The Terms and Conditions contained herein along with the Privacy Policy form an Agreement regulating our relationship with regard to the use of the Website by the User or Subscribed User. Please read this Agreement carefully. This Agreement is effective only upon due acceptance by the User or Subscribed User through the “I ACCEPT” tick box. The User or Subscribed User is advised to regularly check for any amendments or updates to the terms and conditions from time to time.

The Website reserves the right to modify the terms and conditions of the Service Agreement (“Terms of SERVICE”) and Disclaimer without any prior notification. The User or Subscribed User is advised to regularly review the Terms of Service. If the User or Subscribed User does not agree with any of the Terms and Conditions and any amendments thereto, the User or Subscribed User must not use this Website and/or Services.

These Terms and Conditions constitute a binding legal agreement between the Owner and User/s or Subscribed User/s; and govern legal rights, remedies, obligations and various other terms like limitations, jurisdiction, applicable law etc. The Agreement between the User, a Subscribed User and the Website shall be subject to following Terms and Conditions: -

1. Definitions:

The terms wherever used shall unless contrary, carry the meaning as given under: “User” means Free User, Subscribed User and includes any person who visits the Website to see the various Services/videos available which are displayed on the Website.

“User” means Free User, Subscribed User and includes any person who visits the Website to see the various Services/videos available which are displayed on the Website.

“Subscribed User” means and includes any person who registers with the Website by providing his/her/their required predefined details along with the payments.

“Free User” means and includes any person who registers with the Website by providing his/her/their required predefined details without the payments. E-learning mean videos/ reading books/materials/presentations.

2. Eligibility, Registration and Termination:

A User can generally visit the Website in accordance with the Terms and Conditions of this Agreement. In order to access the Website, the User must register to create an account. The User has 2 options- to either use the free service provided by the Website or become a Subscribed User.

The User of the Website’s free service will have access only to the free content made available to him. Whereas, to be Subscribed User will have to buy our services as per his/her/their choice.

While creating an account, the User or to be Subscribed User must provide his/her/their name, mobile number, e-mail address, password, date of birth. Once the User or to be Subscribed User creates an account, the Website may provide directing the User or to be Subscribed User to the Login page directly. The User or Subscribed User agree that the information provided by the User or the to be Subscribed User at the time of registration is true, complete, correct and that any change in the information will be updated to the Website with immediate effect of the change. If the information details are found not to be true (wholly or partly), the Website has the right in its sole discretion to reject the registration and debar the User or the Subscribed User from using the Services of the Website and/or other affiliated Websites without prior intimation whatsoever.

The Website reserves the right at its sole discretion to terminate, refuse, restrict or suspend any User’s or Subscribed User’s account at any time, for any reason, without notice, including when a User or Subscribed User fail to abide by these Terms and Conditions or any other policy or terms posted anywhere on the Website.

The User or Subscribed User may be prohibited from creating a new account if the User or Subscribed User has/have been previously terminated in certain circumstances.

3. Use of Contents & restrictions of the Users or Subscribed Users:

The User or Subscribed User will have access to the Website and/or Services for their subscription period only.

The Free User will have access to the following services only after the User logs in with their respective User ID and Password: -

  • Free E-learning, free Notes to Accounts Service and free Issue Repository.
  • User’s own profile.

The Subscribed User will have access to the following services only after the Subscribed User logs in with their respective User ID and Password: -

Free E-learning, free Notes to Accounts Service and free Issue Repository.

  • purchased issue repository service.
  • purchased Notes to Accounts Service
  • Purchased review service and access to review report
  • User’s own profile.

The User or Subscribed User agree not to display, upload, modify, publish, transmit, update, share or otherwise make available on the Website, any content and/or material that is unlawful, unsolicited including unsolicited email, and/or material which contains viruses, Trojans, worms, files or software intended to interrupt, corrupt, destroy, limit the use, access or functionality of the Website, any content and/or material that is harmful, harassing, blasphemous, defamatory, libelous, obscene, pornographic, pedophilic, abusive, invasive of another person’s privacy, hateful or racially, ethnically objectionable, disparaging or relating to or encouraging money laundering or gambling etc.

4.Conduct of the Users or Subscribed Users

The User or Subscribed User accept and agree that he/she/they are entirely responsible for compliance of all the laws, rules or regulations etc. that applies to User’s use or Subscribed User’s use and/or access of the Website or Services. The User or Subscribed User agree not to display, upload, modify, publish, transmit, update, share or otherwise make available any content and/or material which is in violation of patents, trade mark, copyright or any other proprietary rights of other person/people.

5.Applicable laws and Jurisdiction

These terms shall be governed, interpreted and construed in accordance with the laws of the Republic of India applicable from time to time. The Website, the User or Subscribed User agree to submit to the exclusive jurisdiction of courts located in Ahmedabad (Gujarat) India for any claims, actions, demands, suits, disputes arising out of and / or in connection with Services provided by the Website/Owner. Users or Subscribed Users shall comply with all applicable local, state, national and foreign laws including laws on taxation relating to use of the Services.

6.Limitation of Liability

To the fullest extent permissible by law, in no event shall the Owner or its employees, group companies or agents be liable for any direct, indirect, special, consequential damages or damages of any other kind incurred by the User or Subscribed User or any third party arising out of the Users access or Subscribed User’s access or use or inability to access or use the Website and/or its application and/or its Services.

The information and Services displayed through the Website, the Services may include inaccuracies or typographical errors. Additionally, a possibility exist that unauthorized additions, deletions and alterations could be made by third parties to the Website. Although the Website attempts to ensure the integrity and the accuracy of the Website, it makes no guarantees whatsoever as to the correctness or accuracy of the Services and videos displayed on the Website and their quality.

The Website tires to ensure that the information and Services mentioned on the Website is correct, reputable and of high quality, however, it does not accept responsibility if this is not the case. The Website and/or Owner shall not be held liable and/or responsible for any errors or omissions or for the results obtained from the use of such information or any technical problems the User or Subscribed User may experience from the information and/or Services displayed on the Website.

In any event, the Owner will not be held liable for any loss or damage including without limitation, indirect or consequential loss or damage or any loss or damage whatsoever arising from loss of data or profits arising out of, or in connection with, the use of this Website.

The User or Subscribed User expressly agree that the Website and/or Owner are not responsible and/or liable for any threatening, defamatory, obscene, unlawful, harmful, offensive or illegal content or conduct of any other party or any infringement of another’s rights, including intellectual property rights. The User or Subscribed User specifically agrees that the Website and/or Owner will not be held responsible and/or liable for any content/data sent using and/or included in the Website or Service by any third party/parties.

NOTWITHSTANDING anything contained herein, in any event, the liability of the, financial or otherwise, suffered to the Owner of the Website shall be limited to the amount paid by the Subscribed User and shall not exceed the sale value.

7.Disclaimer

The details and/or information provided on the Website are strictly for informational purpose only. The text and/or videos and/or expressions provided on the Website are not to be considered as professional opinions and/or advices. Every effort is made to keep the Website up and running smoothly. However, the Owner takes no responsibility for, and will not be held liable for the Website being temporarily unavailable due to technical issues beyond our control.

The review report on the website is based on the financial statements publicly available or made available to us for the purpose either through the website or otherwise. The veracity, accuracy or truthfulness of items and figures reported in the financial statements are not verified by us.

The review of financial statements is carried out from the perspective of a reader of financial statements who has reasonable knowledge of applicable financial reporting requirements. An observation made in the review report does not necessarily mean or reveal non-compliance as the observations are based solely on the financial statements. Also, the number of points specified in summary review report do not indicate the number of perceived non-compliance. The ranking and points in the review report and the summary review report are given as per the perception of the resource persons as to impact of such perceived non-compliance and have no linkage to the number of observations mentioned in the review report. No further correspondence is done either with the company or its auditors. There could be typographical errors, printing errors and such other errors which are non-impacting but for those errors. Accordingly, the report is based on ‘perceived non-compliance’ and not on ‘actual non-compliance’. Further, despite taking utmost care, errors might have crept in the review report itself. The review report is aimed to raise the awareness of its readers interested in financial reporting and / or application of applicable financial reporting standards. Therefore, any reader of the review report must make further analysis and study to understand the actual level of compliance with applicable financial reporting standards.

The review report and summary review report represents only our opinion and is in no way binding on any one and the reader of such report is advised to use his / her judgment or take alternative opinion. Neither the reviewer nor Sure Management Consultancy Pvt. Ltd. nor its key management personnel are responsible for any consequences, which may arise out of anyone using the report, taking action based on the report, not taking action based on the report, or for the errors/ oversights that may have occurred. This report does not necessarily mean non-compliance has occurred. This report is given and is to be used on the basis, that neither the reviewer nor Sure Management Consultancy Pvt. Ltd. nor its key management personnel will ever be asked to appear before any third party, authority or any court/ agency etc. The user / reader of the report holds harmless the reviewer, Sure Management Consultancy Pvt. Ltd. and its key management personnel for any action taken or not taken based on the report and completely indemnifies them from any claims, liabilities etc, whatsoever.

8.Warranty & Indemnification

This Website is provided by https://friendskitchen.co.in/, on “AS IS” and “AS AVAILABLE” basis without express or implied warranty or condition of any kind. The User or Subscribed User will use the Website at his/her/their own risk. The Website disclaims all warranties, express or implied, including but not limited to, implied warranties of merchantability.

The details and/or information provided by the Owner make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability or availability with respect to the Website and/or the information contained on the Website for any purpose. Any relation the User or Subscribed User places on such information are therefore strictly at their own risk. The User or Subscribed User agree that the Owner is not held responsible or held liable for any transaction between the User, the Subscribed User and third party providers of third party applications or Services provided through the Website. As with any purchase of Services/products through any medium or in any environment, the Subscribed User will use his/her/their own judgment and exercise caution where appropriate. No advice or information whether oral or in writing received from the User or Subscribed User of the Website shall create any warranty on behalf of the Website in this regard.

The User or Subscribed User agree to indemnify, defend and hold harmless the Owner from any suits, claims, losses, fines, penalties, damages, liabilities, demands, expenses including, but not limited to, reasonable legal expenses and accounting fees arising out of and/or in connection with any violation and/or act and/or omission committed and/or alleged to be committed by the User or Subscribed User.

9.Intellectual Property

User/s or Subscribed User/s acknowledge and accept that unless otherwise expressly stated, all the content on the Website including, but not limited to, images, graphics, photos, sounds, music, videos, software, script, trade names, trademarks, logos, labels, service marks and/or any other proprietary marks are either owned by the Owner or licensed thereto. No information, content or portion uploaded on the Website shall be reproduced, duplicated, copied, sold or otherwise exploited for any commercial purposes not expressly permitted by Website. It is the policy of the Website and/or Owner to terminate in its sole discretion, accounts of Users or Subscribed User in appropriate circumstances found repeatedly infringing the rights of Owner of copyright, trademark or other intellectual property rights. The Website, its Services, its application and all the content is protected by copyright, trademark and other relevant laws of India.

10. Booking Financial Terms

The Subscribed User shall place orders through this system provided by the Website for the Services listed on the Website. The Subscribed User requires selecting the Services it wishes to purchase by paying in advance through the payment gateway provided on the Website. Once the payment is made successfully by the Subscribed User, he/she/they will receive a receipt of payment immediately. The Website reserves the right to use third party platform to co-ordinate such payment transaction by the Subscribed Users. The Owner shall not be held responsible for loss or damages cost to the Subscribed User by such third party/parties.