Consolidated version: 26 October 2026 · Original general terms effective 14 October 2026
1. About BRACC
BRACC provides professional education and training in U.S. taxation and accounting, including Enrolled Agent (EA) examination preparation, live classes, workshops, corporate training, educational resources, mentorship and practical Tax Lab simulations. References to “BRACC”, “we” and “our” mean the BRACC business operating through www.bracc.in.
2. Enrolment and eligibility
Program dates, duration, fees, inclusions and access periods are described in the relevant course page, enrolment communication, invoice or written proposal. Enrolment is confirmed after acceptance of the applicable terms and receipt of the required payment. Learners must provide accurate registration details. Where a learner is a minor, enrolment and payment must be managed by a parent or legal guardian.
3. Fees and payments
Fees, applicable taxes, instalment schedules and third-party material charges are communicated before purchase. We may accept payments through authorised payment providers, including Zoho Payments or Razorpay. Where instalments are agreed, payments are due on the agreed dates. Any changes to pricing do not alter the fee already agreed for an existing enrolment unless mutually accepted.
4. Delivery and access
Classes may be delivered online, in person or through recorded material. We will communicate material changes to schedules or delivery arrangements. Access to recordings, course materials, platforms and Tax Lab exercises is limited to the period and scope stated for the purchased program. Technical interruptions will be addressed reasonably, including by arranging alternative access where practicable.
5. Study materials and external providers
Some programs include or offer separately priced third-party books, software or licences, including HOCK learning resources. These are subject to the provider’s applicable terms, activation rules and availability. Ownership or transfer of a third-party licence is not implied by a BRACC enrolment.
6. Acceptable use and intellectual property
Unless explicitly authorised in writing, course content, class recordings, assignments, Tax Lab cases, slides and other resources are for the enrolled learner’s own learning only. Sharing logins, redistributing, recording, reselling or commercially reproducing materials is prohibited. Learners should participate respectfully and must not misuse learning systems or submit another person’s work as their own.
7. Educational scope
BRACC provides training and education, not a guarantee of IRS exam results, professional certification, employment, placement, salary or promotion. Any tax examples and simulations are instructional and do not constitute personalised legal, tax or financial advice. The IRS and other credentialing bodies control their own examination and certification requirements; BRACC is not affiliated with or endorsed by the IRS.
8. Cancellations and refunds
Requests for cancellation, withdrawal, transfer or refund are governed by our Refund and Cancellation Policy including the EA and Tax Lab rules stated there and any agreed signed enrolment terms. Where a separate signed corporate training agreement applies, its commercial cancellation provisions govern that engagement, subject to applicable law.
9. Privacy and communications
We use enrolment and contact information to administer learning services, provide updates, issue invoices and respond to queries, subject to applicable privacy laws and any privacy notice made available by BRACC. Payment card information is processed by the relevant payment service provider rather than requested directly by BRACC via email or chat.
10. Changes and contact
We may update these terms for future purchases by publishing a revised version and effective date. Changes will not retrospectively remove rights or alter material terms already agreed for a paid program without a lawful basis or the customer’s agreement. Questions or complaints may be sent to info@bracc.in.
These terms operate alongside applicable consumer protection laws. Nothing in them limits rights that cannot legally be excluded.
11. EA program-specific conditions
For EA examination preparation, the selected part, teaching format, fees, books, HOCK or other third-party learning access, start date, duration, recordings and assessment support are those expressly agreed in the relevant enrolment form or pre-purchase communication. HOCK digital access is subject to the provider’s licence and activation terms. Printed books are subject to the separately disclosed purchase and dispatch arrangements. EA refunds follow the EA section of the Refund & Cancellation Policy and any signed enrolment terms, subject to applicable law.
12. Tax Lab Fast Track — program-specific conditions
BRACC Tax Lab Fast Track is live, mentor-led practical U.S. tax training using fictional client documents and BRACC’s simulated forms. Learners may enrol in Form 1040, Form 1065, Form 1120-S or the complete package. The applicable module dates, fees, learning hours, case availability and inclusions must be confirmed before payment. Under the originally published Fast Track format, each module has three live sessions of approximately 10 instructional hours; the complete package has nine sessions and approximately 30 instructional hours. These particulars may differ for future cohorts only if clearly disclosed before purchase.
Live sessions and recordings: Tax Lab Fast Track does not include recordings, replay videos or on-demand class recordings. A missed session does not automatically entitle a learner to an individual make-up class. Where BRACC cancels or materially reschedules a session, the refund and alternative-batch provisions apply.
Practice access: Included simulated practice access lasts 60 days after the relevant enrolled module ends unless a different duration is expressly agreed before payment. Practice accounts are personal and non-transferable; no real taxpayer information should be entered. BRACC’s fictional cases and educational simulations are not a commercial tax-software licence, IRS credential, job-placement guarantee or authorisation to prepare real client returns independently.
Registration and confirmation: A free interest registration is not a confirmed seat. The learner’s place is confirmed only after BRACC accepts the enrolment and verifies payment. The applicable cohort schedule, inclusions, fees, discounts and Tax Lab cancellation stages must be disclosed before payment.
13. Applicable version and program changes
For enrolments accepted before this consolidated policy is published, the terms agreed at enrolment continue to apply, subject to applicable law. New cohorts with different schedules or formats will be governed by the program details disclosed before purchase. BRACC will not retrospectively reduce rights under an earlier accepted policy without a lawful basis or agreement.