Terms & Conditions and Refund Policy

1. About MAC Learning Hub

MAC Learning Hub is a professional education and training platform powered by Muhammad Abbas & Co., Chartered Accountants.

MAC Learning Hub provides professional and skills-based education and training programs, which may include taxation, accounting, bookkeeping, business, corporate compliance, professional qualifications, technology, soft skills, language training, and other professional development programs.

Part A — Terms & Conditions

2. Registration and Admission

• 2.1. Registration for a course or program is subject to the completion of the required registration process and payment of the applicable fee.
• 2.2. A participant's seat shall be considered confirmed only after MAC Learning Hub has received the required payment or the applicable installment as communicated by MAC Learning Hub.
• 2.3. Submission of a registration form does not by itself guarantee admission unless confirmation is provided by MAC Learning Hub.
• 2.4. MAC Learning Hub reserves the right to decline or cancel an admission where there is a legitimate administrative, eligibility, capacity, payment, or compliance-related reason, subject to applicable law.
• 2.5. Participants are responsible for providing accurate and complete information during registration, including their name, contact details, CNIC/passport information where required, and mailing address where applicable.

3. Course Fees and Payments

• 3.1. Course fees shall be communicated to participants before registration.
• 3.2. Fees may vary depending upon the program, batch, package, promotional offer, scholarship, discount, or other applicable arrangement.
• 3.3. Promotional discounts and special offers may be subject to specific eligibility conditions and validity periods.
• 3.4. Unless expressly stated otherwise, discounts and promotional offers cannot be combined.
• 3.5. Where an installment facility is offered, the participant remains responsible for payment of all agreed installments according to the communicated payment schedule.
• 3.6. Failure to pay an installment by the applicable due date may result in suspension of access to classes, learning materials, recordings, assessments, certificates, or other program facilities until outstanding amounts are settled.

4. Course Delivery and Schedule

• 4.1. MAC Learning Hub may deliver programs through physical classes, live online classes, recorded lectures, blended learning, workshops, webinars, practical sessions, assessments, assignments, or any combination of these methods.
• 4.2. MAC Learning Hub reserves the right to reasonably modify class schedules, instructors, venues, delivery methods, course sequence, or session timings where necessary due to operational, academic, technological, regulatory, or other legitimate circumstances.
• 4.3. Where reasonably possible, participants shall be informed of significant changes in advance.
• 4.4. A change in instructor, schedule, delivery method, venue, or class timing, where the overall nature and essential learning objectives of the program remain substantially the same, shall not automatically create a right to a refund.
• 4.5. MAC Learning Hub may postpone or reschedule a batch where circumstances require it. In such circumstances, the participant's enrollment shall normally remain valid for the rescheduled batch.

5. Participant Responsibilities

Participants are expected to:

• Attend classes regularly and punctually.
• Complete assigned activities, assessments, and assignments where applicable.
• Maintain appropriate conduct during classes and interactions with faculty and staff.
• Follow the instructions of instructors and administration.
• Provide accurate information during registration.
• Maintain the confidentiality of login credentials and learning-platform access.
• Use course materials only for their personal educational purposes.
• Refrain from recording, reproducing, distributing, selling, or commercially exploiting MAC Learning Hub's educational content without written authorization.

6. Attendance and Participation

• 6.1. Participants are responsible for maintaining their attendance and participation.
• 6.2. Absence from classes, failure to attend live sessions, inability to access a session due to the participant's own technical issues, or failure to complete course requirements does not ordinarily entitle the participant to a refund.
• 6.3. Where recordings or alternative learning arrangements are offered, access shall be provided according to the terms communicated for the relevant program.
• 6.4. Participants may be required to satisfy minimum attendance or assessment requirements to qualify for a certificate.

7. Learning Materials and Intellectual Property

7.1. All course content provided by MAC Learning Hub, including but not limited to:

• lecture recordings
• presentations
• notes
• handouts
• manuals
• templates
• assignments
• assessments
• quizzes
• question banks
• videos
• graphics
• written material
• other educational resources

shall remain the intellectual property of MAC Learning Hub, its instructors, licensors, or other relevant rights holders, as applicable.

7.2. Participants may use such materials solely for their personal educational purposes.

7.3. Participants may not copy, reproduce, publish, sell, upload, distribute, transmit, modify, or commercially exploit the materials without prior written permission.

7.4. Unauthorized sharing of course recordings, login credentials, or paid learning materials may result in suspension or termination of access without refund, subject to applicable law.

8. Online Learning and Technology

• 8.1. For online programs, participants are responsible for maintaining a suitable device, internet connection, software, and environment required to attend classes.
• 8.2. MAC Learning Hub shall make reasonable efforts to maintain the availability of its online learning systems but cannot guarantee uninterrupted access where interruptions arise from internet service providers, third-party platforms, cloud services, power outages, technical failures, force majeure events, or circumstances beyond MAC Learning Hub's reasonable control.
• 8.3. Participants should promptly report technical issues to the MAC Learning Hub support team so that reasonable assistance can be provided.

Part B — Refund & Cancellation Policy

9. General Refund Principle

10. No Refund for Change of Mind

A refund shall not ordinarily be available on the following grounds:

• Change of mind after registration
• Change in personal or professional circumstances
• Change in employment or educational plans
• Inability or unwillingness to attend classes
• Failure to attend classes
• Lack of time to complete the course
• Personal commitments
• Relocation to another city or country
• Choosing another course or institute after enrollment
• Failure to obtain an expected employment, business, examination, income, or career outcome
• Failure to achieve a particular examination result
• Failure to complete assignments or assessments
• Participant's own internet, device, software, electricity, or technical issues
• Any other reason that constitutes a voluntary decision by the participant not to continue with the enrolled program

11. Transfer or Batch Change

• 11.1. Although course fees are non-refundable in cases of change of mind, MAC Learning Hub may, at its sole discretion and subject to availability, allow a participant to transfer their enrollment to another batch or a comparable program.
• 11.2. Any such transfer shall be subject to applicable administrative requirements, seat availability, fee differences, and the specific terms communicated by MAC Learning Hub.
• 11.3. A transfer is a discretionary facility and shall not be interpreted as creating a general right to cancel or obtain a refund.

12. Exceptional Refund Circumstances

Nothing in this policy is intended to exclude or restrict any right or remedy that cannot lawfully be excluded under applicable Pakistani law.

Where MAC Learning Hub is unable to provide the essential program or service purchased by the participant and the matter cannot reasonably be resolved through rescheduling, replacement, transfer, or another suitable remedy, MAC Learning Hub may consider an appropriate refund or other remedy in accordance with applicable law and the circumstances of the case.

Any refund consideration shall be assessed on the facts of the individual case.

13. Cancellation or Postponement by MAC Learning Hub

• 13.1. MAC Learning Hub reserves the right to postpone, reschedule, modify, or, where necessary, cancel a program or batch due to circumstances including insufficient enrollment, instructor availability, operational requirements, technical issues, regulatory requirements, or circumstances beyond its reasonable control.
• 13.2. Where a program is postponed or rescheduled, MAC Learning Hub shall ordinarily offer the participant continued enrollment in the rescheduled batch or another reasonably comparable arrangement.
• 13.3. Where MAC Learning Hub cancels a program and is unable to provide a reasonable alternative arrangement, the participant's refund or other remedy shall be dealt with in accordance with applicable law and the circumstances of the case.

14. Refunds for Defective or Materially Undelivered Services

Nothing in this policy prevents a participant from exercising any statutory right available under applicable consumer protection or other applicable Pakistani law in circumstances involving a legally recognized deficiency, defect, misleading representation, or material failure to provide the contracted service.

Where a legitimate complaint is established, MAC Learning Hub may, depending on the circumstances, provide an appropriate remedy, which may include:

• correction or completion of the service
• replacement or alternative service
• transfer to another batch
• partial refund; or
• full refund, where legally required or otherwise appropriate.

15. Refund Processing

Where a refund is approved, MAC Learning Hub shall communicate the applicable refund amount and processing method to the participant.

Refunds shall ordinarily be made through the original payment method or another payment method reasonably agreed upon by MAC Learning Hub and the participant.

Any unavoidable third-party transaction, banking, payment gateway, or processing charges may be deducted where legally permissible and where such charges were actually incurred.

Part C — Certification Policy

16. Certificates

• 16.1. Participants who successfully complete the applicable requirements of a program may be issued a certificate by MAC Learning Hub, subject to the specific requirements of the relevant program.
• 16.2. Unless otherwise expressly stated for a particular program, the certificate shall be issued as a Digital Certificate.
• 16.3. A participant who requires a Physical Certificate may request one from MAC Learning Hub.
• 16.4. Physical certificates shall be delivered to the address provided by the participant and shall be subject to applicable <0strong>printing, packaging, courier/shipment, and delivery charges, which shall be payable by the participant unless MAC Learning Hub expressly states otherwise.
• 16.5. Participants are responsible for providing a complete and accurate delivery address for physical certificates.
• 16.6. MAC Learning Hub shall not be responsible for delays or failed delivery resulting from an incorrect, incomplete, or outdated address provided by the participant.
• 16.7. Issuance of a certificate does not constitute a guarantee of employment, income, professional licensing, examination success, business success, or any particular career outcome.

17. Certificate Eligibility

Certificate eligibility may depend upon the requirements of the relevant program, which may include:

• minimum attendance
• completion of assessments
• submission of assignments
• successful completion of examinations or quizzes
• completion of practical requirements; or
• other requirements communicated at the time of enrollment.

MAC Learning Hub reserves the right to withhold a certificate where the applicable program requirements have not been fulfilled.

Part D — Conduct and Access

18. Misconduct

MAC Learning Hub may suspend or terminate a participant's access to classes, learning platforms, materials, or other program facilities in cases of serious or repeated misconduct, including:

• harassment or abusive behavior
• threats toward staff, faculty, or other participants
• unauthorized distribution of paid course content
• sharing of account credentials
• academic dishonesty
• fraudulent registration or payment
• impersonation
• disruption of classes; or
• other conduct that materially affects the learning environment.

Where access is terminated due to participant misconduct, fees already paid shall generally not be refundable, subject to applicable law.

19. Academic and Career Outcomes

MAC Learning Hub provides educational and professional development services. Unless expressly stated otherwise in writing, MAC Learning Hub does not guarantee:

• employment
• promotion
• salary increase
• business income
• clients
• professional qualification
• examination success
• tax practitioner registration or licensing
• immigration or visa outcomes; or
• any specific financial or career result.

Individual outcomes depend on the participant's qualifications, effort, experience, market conditions, regulatory requirements, and other factors outside MAC Learning Hub's control.

Part E — Privacy and Communication

20. Participant Information

MAC Learning Hub may collect and use information reasonably required for:

• registration
• admission
• payment processing
• course administration
• communication
• attendance
• assessment
• certification
• customer support; and
• other legitimate administrative purposes.

MAC Learning Hub shall handle participant information in accordance with applicable law and its applicable privacy practices.

21. Electronic Communications

By registering for a program, participants may receive relevant administrative and educational communications through email, telephone, SMS, WhatsApp, or other communication channels provided by MAC Learning Hub.

Participants may be contacted regarding:

• class schedules
• payment reminders
• course updates
• assessments
• certificates
• support matters; and
• other information relating to their enrollment.

Part F — General Legal Terms

22. Applicable Law

These Terms & Conditions and the participant's relationship with MAC Learning Hub shall be governed by the applicable laws of the Islamic Republic of Pakistan, including applicable provincial consumer protection legislation and other applicable laws and regulations.

Where the participant receives services in Punjab, applicable Punjab laws may apply. Where services are provided in another province or territory, the applicable laws of that jurisdiction may also be relevant.

23. Statutory Rights

Nothing in these Terms & Conditions is intended to:

• exclude a statutory right that cannot lawfully be excluded
• permit misleading or deceptive representations
• exclude liability for matters that cannot legally be excluded; or
• prevent a participant from exercising a lawful remedy available under applicable Pakistani law.

Where a provision of these Terms is found to be unenforceable or inconsistent with a mandatory provision of applicable law, that provision shall be interpreted or modified to the minimum extent necessary to comply with the applicable law, while the remaining provisions shall continue to apply.

24. Complaints and Dispute Resolution

Participants are encouraged to first contact MAC Learning Hub directly regarding any complaint or concern.

MAC Learning Hub shall make reasonable efforts to review and resolve legitimate complaints fairly and efficiently.

Where a dispute cannot be resolved amicably, the parties shall have recourse to the competent forum or authority available under applicable Pakistani law.

25. Force Majeure

MAC Learning Hub shall not be liable for failure or delay in performing its obligations where such failure or delay results from circumstances beyond its reasonable control, including but not limited to:

• natural disasters
• epidemics or pandemics
• war
• civil disturbance
• government restrictions
• strikes
• power outages
• internet or telecommunications failures
• third-party platform failures
• security incidents
• instructor emergencies; or
• other circumstances beyond MAC Learning Hub's reasonable control.

MAC Learning Hub shall, where reasonably practicable, make appropriate alternative arrangements.

26. Amendments to These Terms

MAC Learning Hub may update these Terms & Conditions and Refund Policy from time to time.

The version applicable to a participant's enrollment shall ordinarily be the version in effect at the time of registration, unless a subsequent change is required by law or is necessary for administrative, security, or operational reasons.

Material changes may be communicated through the website or other appropriate communication channels.

27. Acceptance of Terms

By submitting a registration form, making payment, or otherwise confirming enrollment in a MAC Learning Hub program, the participant confirms that:

1. They have reviewed the applicable course information
2. They understand the course fee and payment requirements
3. They understand the course delivery method and schedule
4. They understand the Refund & Cancellation Policy
5. They understand that change of mind does not ordinarily qualify for a refund
6. They understand the requirements for certificate issuance; and
7. They agree to comply with these Terms & Conditions.