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Constitution

THE PROFESSIONAL ACCOUNTANTS’ SOCIETY(TPAS)

Articles of association and memorandum

1) Definitions

In this constitution, the following terms and phrases shall have the following meaning unless the context otherwise requires:

  • “Chartered”: Refers to all supervisory bodies that constitute The Consultative Committee of Accountancy Bodies (CCAB) and the Chartered Institute of Management Accountants (CIMA).
  • “The Society”: Refers to “The Society of British Bangladeshi Accountants”.
  • “British Bangladeshi”: A Bangladeshi citizen or their children who are living permanently in the UK.
  • “Supervisory Bodies”: Includes:
    • The Institute of Chartered Accountants in England and Wales (ICAEW)
    • The Association of Chartered Certified Accountants (ACCA)
    • The Institute of Chartered Accountants of Scotland (ICAS)
    • The Chartered Institute of Management Accountants (CIMA)
    • The Chartered Institute of Public Finance and Accountancy (CIPFA)
    • The Chartered Accountants of Ireland (CAI)
    • The Institute of Chartered Accountants of Bangladesh (ICAB) –members/affiliates residing in the UK only

    This includes any other UK accountancy body that gains chartered status.

  • “Membership”: Refers to membership in the Society.
  • “Executive Committee”: The individuals who operate the Society.
  • “Founding Members”: The original individuals who established or initiated the formation of the Society.
  • “Membership fee”: A non-refundable joining fee set by the trustees for each member to pay upon joining.
  • “Annual subscription”: The annual fee set by the trustees for each member to pay yearly.
  • “AGM”: Annual General Meeting.
  • “Registered Member”: A member who has paid a one-off joining fee and the annual subscription fee.

2) Name and Official Registration

  • The name of the Society shall be “The Professional Accountants Society” (hereinafter called “the Society”).
  • The principal office address: 513 London Road, Cheam, Surrey, SM3 8JR

3) Aims

  • The Professional Accountants Society aspires to unite British Bangladeshi Chartered Accountants into one cohesive professional network. The Society aims to foster an environment that enhances the sharing of technical knowledge, skills, and experiences among its members. By facilitating professional collaboration and mutual support, the Society seeks to create value for its members and extend this positive impact beyond the community

4) Objectives:

  • To provide a professional and social platform for the meeting and socialising of all members.
  • To foster and uphold professionalism, mutual respect, and cooperation among members.
  • To use knowledge sharing and reverse mentoring to establish business, professional development, and learning opportunities for members, affiliates, and students.
  • Arranging events for continuous professional development (CPD) to stay current with changes in the industry and ensure that the highest standards of professionalism are always upheld.
  • To make use of members’ networks to promote each other and foster collaboration with current and new contacts.
  • To raise awareness of The Professional Accountants Society, its members, and the accounting and finance industries to influence business, oversight organizations, and society at large positively and professionally
  • To create a forum for members to discuss topics of shared interest, a channel for experts to voice their professional opinions on topics of public interest, and an official channel for communication between the Society and the appropriate professional oversight organizations.
  • To plan frequent social and family gatherings to foster close ties between families and work.
  • Take any action that could benefit the Society, its members, and the accounting industry without endangering the Society 's reputation.
  • To provide educational support for accountancy and finance students in the UK.

5) Powers:

The Society and its executive committee shall have the power to undertake any action necessary to further its objectives or actions that are conducive or incidental to achieving them. Specifically, the executive committee holds the power to:

  1. Borrow Money: Borrow money and use the entirety or a portion of its property as collateral for loan repayment.
  2. Acquire Property: Purchase, lease, exchange, hire, or otherwise acquire any property and maintain or equip it for use.
  3. Dispose of Property: Sell, lease, or otherwise dispose of any part or all of the Society's property.
  4. Employ and Remunerate Staff: Hire and pay staff as necessary to carry out the Society's activities.
  5. Manage Investments: Deposit or invest funds, employ a professional fund manager, and arrange for the Society's investments or property to be held in the name of a nominee.

6) Application of Income and Property:

Non-Profit Distribution Clause:

  1. Income and Profits: The income and property of the Society shall be applied solely towards the promotion of its stated objectives and purposes as outlined in this Constitution.
  2. No Distribution to Members: No portion of the income or property shall be paid or transferred, directly or indirectly, by way of dividend, bonus, or otherwise as profit to any member of the Society.
  3. Exceptions:
    • This clause shall not prevent reasonable and proper remuneration for any services rendered to the Society by any member who is not serving as a trustee or executive committee member.
    • Members may be reimbursed for expenses incurred while performing services on behalf of the Society.
  4. Reinvestment: Any surplus generated at the end of the financial year shall be retained and reinvested into the Society's activities or reserves to promote and support the Society's objectives.

7) Benefits and payments to executive committee member and connected persons

(1) General provisions:

No executive committee member or connected person may:

  1. buy or receive any goods or services from the Society on terms preferential to those applicable to members of the public.
  2. sell goods, services, or any interest in land to the Society.
  3. be employed by, or receive any remuneration from, the Society.
  4. receive any other financial benefit from the Society;

unless the payment or benefit is permitted by subclause (2) of this clause or authorized by the court.

In this clause, a "financial benefit" means a benefit, direct or indirect, which is either money or has a monetary value.

(2) Scope and powers permitting executive committee member' or connected persons' benefits

  1. An executive committee member or connected person may receive a benefit from the Society as a beneficiary of the Society provided that a majority of the executive committee member do not benefit in this way.
  2. An executive committee member or connected person may enter into a contract for the supply of services and/or goods to the Society where that is permitted in accordance with UK Companies act.
  3. An executive committee member or connected person may receive interest on money lent to the Society at a reasonable and proper rate which must be not more than the Bank of England bank rate (also known as the base rate).
  4. An executive committee member or connected person may receive rent for premises let by the trustee or connected person to the Society. The amount of the rent and the other terms of the lease must be reasonable and proper. The executive committee concerned must withdraw from any meeting at which such a proposal or the rent or other terms of the lease are under discussion.
  5. An executive committee member or connected person may take part in the normal trading and fundraising activities of the Society on the same terms as members of the public.

(3) In sub-clause (2) of this clause:

  1. "the Society" includes any organization in which the Society:
    1. holds more than 50% of the shares; or
    2. controls more than 50% of the voting rights attached to the shares; or
    3. has the right to appoint one or more directors to the board of the company;
  2. "connected person" includes any person within the definition set out in clause [30] (Interpretation).

8) Conflicts of interest and conflicts of loyalty

A executive committee member must:

  1. declare the nature and extent of any interest, direct or indirect, which he or she has in a proposed transaction or arrangement with the Society or in any transaction or arrangement entered into by the Society which has not previously been declared; and
  2. absent himself or herself from any discussions of the executive committee member in which it is possible that a conflict of interest will arise between his or her duty to act solely in the interests of the Society and any personal interest (including but not limited to any financial interest).

Any executive committee member absenting himself or herself from any discussions in accordance with this clause must not vote or be counted as part of the quorum in any decision of the executive committee on the matter.

9) Executive Committee:

The Executive Committee (EC) will consist of nine members, including a President, Secretary, Treasurer, and other members with portfolios as necessary to delegate work. The committee will be selected by the founding members of the society and will be responsible for the day-to-day operations of the society.

Casual Vacancies:

In the event of a vacancy arising due to the death, incapacity, or resignation of a committee member, the remaining members will continue to manage the committee. The founding members will appoint a replacement from the registered members of the society within one month of the vacancy.

Co-opting Members:

The founding members have the authority to co-opt additional members for any purpose they deem necessary.

Sub-Committees:

The founding members have the power to establish sub-committees and co-opt members to these sub-committees as needed.

Authority and Expenditure:

The Executive Committee members are empowered to carry out all necessary actions and incur expenditures required for the day-to-day management of the society.

Term of Office:

The Executive Committee shall be appointed for a term of 24 months. However, if necessary, the current EC will remain in office until a new committee is formed.

Eligibility for Executive Committee Member:

  1. Every executive committee member must be a natural person, meaning they must be a human being (not a corporation or other entity).
  2. The individual must meet the initial entry criteria for general membership of the society.
  3. They must have a previous track record of involvement with a charitable/social organization.
  4. No one under the age of 18 years may be appointed as a charity trustee.

An individual is not entitled to act as an executive committee member upon appointment or reappointment until they have expressly acknowledged their acceptance of the office, in whatever manner the current executive committee member decide.

Appointment of Executive Committee member:

Every Executive Committee member must be appointed by a resolution passed at a properly convened meeting of the founding members. In selecting individuals for appointment to the Executive Committee, the founding members must consider the skills, knowledge, and experience required for the effective administration of the society.

Information for new Executive Committee member:

The Executive Committee member will make available to each new Executive Committee member, on or before his or her first appointment:

  1. A copy of the current version of this constitution; and
  2. A copy of the society's latest Trustees' Annual Report and statement of accounts.

Retirement and removal of Executive Committee member:

A Executive Committee member ceases to hold office if he or she:

  1. retires by notifying the society in writing (but only if enough Executive Committee member will remain in office when the notice of resignation takes effect to form a quorum for meetings);
  2. is absent without the permission of the Executive Committee member from all their meetings held within a period of three months and the Executive Committee member resolve that his or her office be vacated;
  3. dies;
  4. in the written opinion, given to the society, of a registered medical practitioner treating that person, has become physically or mentally incapable of acting as a Executive Committee member and may remain so for more than three months;
  5. is disqualified from acting as an Executive Committee member if, in the opinion of the founding members, their involvement is likely to damage the image of the society or bring discredit to the society, either in the short term or in the long run.

Taking of decisions by Executive Committee member:

Any decision may be taken by resolution in writing or electronic form agreed by a majority of all of the Executive Committee member, which may comprise either a single document or several documents containing the text of the resolution in like form to which the majority of all of the Executive Committee member has signified their agreement. Such a resolution shall be effective provided that:

  • a copy of the proposed resolution has been sent, at or as near as reasonably practicable to the same time, to all of the Executive Committee member; and
  • the majority of all of the Executive Committee member has signified agreement to the resolution in a document or documents which has or have been authenticated by their signature, by a statement of their identity accompanying the document or documents, or in such other manner as the Executive Committee member have previously resolved, and delivered to the society at its principal office or such other place as the Executive Committee member may resolve within 28 days of the circulation date.

Delegation by Executive Committee member:

(1) The Executive Committee member may delegate any of their powers or functions to a committee or committees, and, if they do, they shall determine the terms and conditions on which the delegation is made. The Executive Committee member may at any time alter those terms and conditions, or revoke the delegation. This power is in addition to the power of delegation in the General Regulations and any other power of delegation available to the Executive Committee member, but is subject to the following requirements:

  1. a committee may consist of two or more persons, but at least one member of each committee must be a Executive Committee member;
  2. the acts and proceedings of any committee must be brought to the attention of the Executive Committee member as a whole as soon as is reasonably practicable; and
  3. the Executive Committee member shall from time to time review the arrangements which they have made for the delegation of their powers.

Meetings of Executive Committee member:

(1) Calling meetings:

Any Executive Committee member may call a meeting of the Executive Committee member. Subject to that, the Executive Committee member shall decide how their meetings are to be called, and what notice is required.

(2) Chairing of meetings:

The President of the Executive Committee member may chair their meetings. If no-one has been so appointed, or if the person appointed is unwilling to preside or is not present within 10 minutes after the time of the meeting, the Executive Committee member present may appoint one of their number to chair that meeting.

(3) Procedure at meetings:

  1. No decision shall be taken at a meeting unless a quorum is present at the time when the decision is taken. The quorum is five Executive Committee member, or the number nearest to two third of the total number of Executive Committee member, whichever is greater, or such larger number as the Executive Committee member may decide from time to time. An Executive Committee member shall not be counted in the quorum present when any decision is made about a matter upon which he or she is not entitled to vote.
  2. Questions arising at a meeting shall be decided by a majority of those eligible to vote.
  3. In the case of an equality of votes, the person who chairs the meeting shall have a second or casting vote.

(4) Participation in meetings by electronic means:

  1. A meeting may be held by suitable electronic means agreed by the Executive Committee member in which each participant may communicate with all the other participants.
  2. Any Executive Committee member participating at a meeting by suitable electronic means agreed by the Executive Committee member in which a participant or participants may communicate with all the other participants shall qualify as being present at the meeting.
  3. Meetings held by electronic means must comply with rules for meetings, including chairing and the taking of minutes.

10) Founding Members:

The following individuals are the founding members of the society and will have direct access to every executive committee meeting. They are expected to actively contribute to the day-to-day decision-making process:

  1. Mohammed Iftekharul Islam Chowdhury
  2. Suraiya Khatun Haque
  3. Mohammed Ali Ashraf Chowdhury
  4. MD Khasruzzaman
  5. Hossain Al-Mamun
  6. Kazi Farhana Akhter
  7. Afroza Amin Jhuma
  8. Nazmul Hossain
  9. Md Mijanur Rahman
  10. Mohammed Kamrul Aziz
  11. Harisa Islam
  12. Md Tofazzel Hossain
  13. Anam Mahmud
  14. Md Mahmudul Haque
  15. MD Sultanul Abedin
  16. Mohammad Sarfaraz Ninad
  17. Md Alinur Rahman
  18. F M Raisul Ferdous
  19. Dabir Uddin Ahmed

11) Office bearers of the Executive Committee member board and their duties:

The Executive Committee members shall have duties assigned to them as shown below:

11.1. The President

The President shall be the Chief Executive of the Society. He/she shall have the overall responsibility for providing leadership and direction to other members of Committee.

  1. She/he shall oversee all functions of the Society, set out goals and priorities, fully participate in the planning and programming of all activities, review progress and suggest appropriate actions if any programme is not progressing well.
  2. She/he shall help other Committee members as needed.
  3. She/he shall take the lead in making representation to any professional and other bodies.
  4. Any function which does not readily fit into the operational areas of any other Committee members shall automatically be his responsibility unless he has delegated it to any other Committee member.

11.2. The Secretary

The Secretary shall be responsible for:

  1. Maintaining minutes of Society's meetings.
  2. Convening Society's meetings as required under the constitution.
  3. Maintaining an up-to-date Register of the Society's members.
  4. Performing any other duties required for the operational needs of the Society or as delegated by the President.

11.3. Treasurer

The Treasurer shall be responsible for:

  1. Maintaining the Society's financial records.
  2. Collecting the Society's annual subscription from members.
  3. Presenting the Society's examined annual financial statements and report to the AGM within three months from the end of the financial year. To meet this deadline, the financial statements in the draft should be available within three months from the end of the financial year for discussion amongst the EC members and then for the independent examiner to carry out the independent examinations.
  4. Answering any questions arising from annual financial statements and reports.
  5. Preparing a business plan and annual budget to be presented in the AGM with annual financial statements and reports.
  6. Performing any other duties required for the operational needs of the Society or as delegated by the President.

11.4. Trustees without portfolio

He/she shall be responsible for:

  1. Miscellaneous duties, in close liaison with the President, which have not been specifically assigned to other committee members.
  2. Helping other committee members as needed.
  3. Performing any other duties as required or delegated by the President.

12) Membership:

The members of the Society shall be its founding members and general members. Applications for membership in the Society in all categories must be submitted to the secretary online or on paper, as the executive committee may determine.

a) Eligibility Criteria:

The potential applicant must be an active member or affiliate of the following supervisory bodies:

  1. The Institute of Chartered Accountants in England and Wales (ICAEW).
  2. The Association of Chartered Certified Accountants (ACCA).
  3. The Institute of Chartered Accountants of Scotland (ICAS).
  4. The Chartered Institute of Management Accountants (CIMA).
  5. The Chartered Institute of Public Finance and Accountancy (CIPFA).
  6. The Chartered Accountants of Ireland (CAI).
  7. The Institute of Chartered Accountants of Bangladesh (ICAB).

A person who is an ordinary resident for UK tax purposes and a member/associate/affiliate of any of the above supervisory bodies or their successors shall be eligible for membership of the Society.

b) Membership approval:

Membership applications shall be approved in the executive committee meeting following the completion of the due verification process.

c) Termination & disciplinary procedures:

i)

The executive committee and founding members retain the power to refuse general membership to or terminate membership of any member whose standard of professional conduct, in the committee's opinion, is inconsistent with any of the objectives and ethical standards of the Society or if, in the opinion of the trustees, that person's membership is no longer in the interest of the Society.

The executive committee and founding members shall have the power, at its discretion, to reinstate his/her membership.

ii)

Any decision taken on c(i) can be appealed by the respective member to the independent Committee will be formed by the founding members.

d) Resignation:

Any general member may resign his or her membership by giving the president a notice in writing or online to that effect, for submission to the executive committee, which will deal with the resignation process within 28 days.

e) Membership fee:

Members are required to pay a certain non-refundable joining fee, the amount of which will be fixed by the executive committee.

f) Members' annual subscription:

i)

All members are required to pay the annual subscription fees based on their date of joining (if joining before the year ended 31 March; on a pro-rata basis) and thereafter the full amount in each subsequent year. Any member who fails to pay dues within 30 days after the due date shall be notified in writing by the secretary. If fees are not paid within 30 days after the notification, the executive committee may terminate membership at its discretion.

ii)

The executive committee may reinstate the former member to membership if the former member submits a request and pays all dues.

iii)

Changes in the annual subscription may be made from time to time at the executive committee meetings.

g) Decisions made by the general members:

Any decision to amend the constitution of the Society, amalgamate the Society with, or transfer its undertaking to, one or more other organizations, or wind up or dissolve the Society (including transferring its business to any other charity) must be made by a resolution of the general members of the Society rather than a resolution of the executive committee by resolution at a general meeting.

The resolution to be agreed by a 75% majority of those members voting at a general meeting, or agreed by all members in writing.

A copy of the proposed resolution has been sent to all the members eligible to vote; and the required majority of members have signified its agreement to the resolution in a document or documents which are received at the principal office within the period of 28 days beginning with the circulation date. The document signifying a member's agreement must be authenticated by their signature, by a statement of their identity accompanying the document, or in such other manner as the club has specified.

13) Modus Operandi:

a)

The executive committee shall establish a fund under its management and control. All monies received shall be paid into the Society's bank account within five working days. All expenses and liabilities incurred for the Society and approved by the committee shall be paid out of it.

b)

The committee shall maintain proper records of the Society's transactions and take necessary steps to safeguard its assets. These records shall normally be kept at the Treasurer's office and shall be available for inspection by the general members on demand. The Treasurer shall provide financial information and explanations as requested by the executive committee.

c)

The executive committee shall maintain a Register of the Society's members with full details, along with a list of members who are in default in payment of their annual subscriptions.

d)

The executive committee shall discharge their responsibilities to the best of their abilities and by the best working procedures necessary for their respective areas of duties considering the operational needs of the Society. They shall act within their powers given in the constitution exercise due care and diligence and act in the best interest of the Society. They have a collective responsibility and activities shall normally be undertaken by agreement amongst them. In case of any disagreement on any important matter, records shall be kept in the minutes of such a disagreement for any future reference.

14) Year End Accounts:

14.1. Financial Year and Statement Preparation

The financial year of the Society shall end on 31 March and financial statements shall be prepared in accordance with UK Companies act within 3 months after the year's end each year for submission to the AGM. Such accounts shall be subject to examination and reported on by the independent honorary reporting accountant.

14.2. Independent Examiner

The independent examiner will be appointed at the Annual General Meeting together with his/her fees. The independent examiner will give his/her report to the members of the Society.

14.3. Strategic Business Plan and Annual Budgets

The committee shall prepare a strategic business plan and annual budgets including the proposed yearly subscription. These should be discussed and agreed upon amongst the founding members first and then presented to the members of the Society at the Annual General Meeting for their agreement. A strategic business plan normally covers two years and is prepared on a rolling forecast basis with annual updates.

14.4. Annual Budget Elements

The annual budgets shall identify the planned elements of income and expenditure relating to the Society's functions.

14.5. Variance Reporting

Any significant variance (normally more than 10%) between the budgeted and actual income/expenditure shall be explained in a note to annual financial statements.

15) Annual General Meeting (AGM):

15.1. AGM Requirements and Business

The AGM of the Society shall be held in a proposed physical venue every year within three months of the financial year end to transact the following affairs:

  1. To receive the annual report.
  2. To receive the accounts for the past financial year.
  3. To appoint an independent honorary reporting accountant.
  4. To transact any other business of which due notice has been given to the board of trustees.
  5. To approve constitutional amendments.

15.2. Notice of Other Business

Notice of other business to be transacted must be received by the committee within 30 days after the accounting year-end date, giving details of the proposed resolution and the name of the proposer and seconder.

15.3. AGM Notice Period

Notice of the AGM shall be given 28 days in advance in writing.

16) Executive Committee Meeting:

There shall be a regular board of trustees meeting for the day-to-day operation of the Society.

17) Quorum:

For any decision made at the AGM or EGM, 75% of the registered attendees must vote in favor. However, a quorum for the Executive Committee will require only a simple majority. If a quorum is not present when the meeting moves to business, no decisions or business may be conducted at the Executive Committee meeting, AGM, or EGM. Any absence that is preceded by written notice (electronic or paper) may still be counted towards the Executive Committee meeting quorum.

18) Extraordinary General Meeting (EGM):

18.1. Calling an EGM

The Executive Committee may call an extraordinary general meeting at any time by giving fourteen days' notice in writing or other means and shall convince such a meeting on the written requisition of a simple majority of members present at a quorum meeting. The objectives of the meeting shall be specified in the notice.

18.2. Constitutional Amendments

If an extraordinary general meeting is called to approve or rectify amendments to the Society's constitution, the resolutions must be passed by a simple majority of the members present, including all general registered members. The Executive Committee will delegate responsibilities for constitutional amendment works.

19) Votes at the Meeting:

Every registered member/attendees present at a general meeting that calls for a vote is entitled to one vote. The meeting's president will cast a casting vote in the event of an equal number of votes.

20) Amendments to the Constitution:

20.1. Meeting Requirements

No additions to or alterations of this constitution shall be made other than at any annual general meeting or at an extraordinary general meeting was called for that purpose.

20.2. Proposal Process

Any member wishing to propose such alterations or additions must send the proposal, duly seconded, in writing to the President of the Society for submission to the Committee. The Executive committee shall, if possible, bring the proposal at least 30 calendar days before the next AGM, or, if it thinks it desirable, may convene an extraordinary general meeting.

21) Interpretation of Rules:

The Executive committee and founding members shall be the sole authority for the interpretation of this constitution, and the decision of the committee upon any question of interpretation or any matter affecting the Society and not provided for by this constitution shall be final and binding on the members except for where it clashes with Companies House act and Other UK Law.

22) Dissolutions & Winding Up:

A resolution passed at an extraordinary general meeting may dissolve the Society. In that case, any property left over after the Society's debts and liabilities have been paid off or transferred to charitable organizations that support the welfare of any British Bangladeshi registered charity organization in the UK, as decided by the founding members. All registered members' shares equal liabilities limited to £1 each in the event of winding up. But subject to that, the members of the Society have no liability to contribute to its assets if it is wound up, and accordingly have no personal responsibility for the settlement of its debts and liabilities beyond the amount that they are liable to contribute.

23) Internal Procedures:

a) The management of the Society is vested upon the Executive committee and is a collective responsibility. Each committee member shall play his/her part properly. There shall be utmost cooperation amongst the members. Each member shall undertake his/her duties with a missionary zeal. Rules and procedures, though there will be some as a safeguard, there are no substitute for the spirit of co-operation and zeal.

b) Members shall approach the duties in their respective areas in a business-like manner.

c) Members shall innovate and improvise ways and means to discharge their duties effectively, efficiently, and economically. They shall devise procedures appropriate to the areas of their duties and strengthen communication with other members.

d) Members shall strive to achieve transparency in any dealing and financial transactions carried out on behalf of the Society in an official capacity. They shall not use the names of their practice or their franking machines, calendars, tax tables etc, in any correspondence, which could give the impression of advertising their practice and any other business.

e) The Society disclaims all liability for any financial transactions or expenses that a member may incur while acting in their personal capacity at any event that the Society organises.

f) Members shall maintain records of activities undertaken in their areas and keep evidence or explanations of any expenditure wholly and exclusively defrayed in the performance of their duties.

g) Members shall submit claims for reimbursement of any expenditure as soon as practicable, normally within two weeks of defraying them on the Society's business.

h) The Treasurer shall reimburse members' expenses after approval by the executive committee, being satisfied, based on documentary evidence and/or explanations, that these have been incurred on the Society's business.

24) Bank:

The Society shall have UK registered bank account. Bank signatories/mandate holders of three individuals from the founding members. Any bank payment must be reviewed and authorised at least by two signatories out of three signatories/mandate holders. Any single invoice of more than £1,000 must be approved by the three signatories. The Society will hold a maximum £100 petty cash float at any time. A bank signatory can be replaced/terminated by a simple majority vote of a present member of the founding members.

25) Disclaimer

It is strictly forbidden to promote, discuss, suggest, or debate any contentious political, religious or any other controversial issues on any of our platforms or at any of our gatherings.