Competition Rules

1. The judges' decision is final - no correspondence will be entered into, regarding the winners, runners-up or the choice of these.
2. The prizes are as stated in the competition description. No cash or other alternatives to the prizes are available.
3. Entries must be submitted via the email link in the competition description or by post (see below) and must be received by the closing date shown there.
4. Winners and runners up will be notified direct and their names may subsequently be published on the Extreme-Accounting website.
5. In entering the competition, entrants freely relinquish all rights to any image(s) and caption(s) submitted. The entrants agree that CODA will assume sole ownership and copyright of these image(s) and caption(s) and may distribute, manipulate, sell and/or publish these, wherever and however it chooses.
6. Each entry must be the entrant’s own work – pictures and captions must have been originated and produced by the entrant themselves and the entrant must have the legal right to submit them to this site and transfer ownership to Extreme-Accounting and its sponsors.
7. Employees of CIMA or the CODASciSys group of companies are free to submit materials to Extreme-Accounting but are not eligible to win prizes in any competitions featured on the site.
8. Submissions may be posted to the following address: Arnold Chiswick, Major (1st Airborne Insolvency Division), Founder and Sec., Extreme-Accounting, C/o Public Relations CODA plc Cardale Park, Beckwith Head Road, Harrogate, North Yorkshire, HG3 1RY, United Kingdom. Please ensure that you allow enough time for pictures to reach us before the competition closes.