TERMS & PRIVACY
Terms version: 2026-09-16-bilingual · Privacy notice updated: 2026-10-06
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Manga Ledger is an online study supplement for CPA candidates, covering AUD, FAR, REG and BAR alongside a main course and question bank. ISC and TCP are not included. It does not provide individual accounting, audit, tax, legal or investment advice. It does not guarantee complete exam coverage or a passing result.
We work to review and update the materials but do not guarantee completeness, accuracy or currency. Please report suspected errors or questions through the contact form. We review reports and make corrections as needed. Standards, laws and exams change; consult current primary sources and detailed exam-preparation materials. Seek qualified professional advice for real-world applications.
Rights in text, diagrams, manga, images and branding belong to the operator or rightful owners to the extent protected by law. You may use the materials for your own learning and as a personal reference in your work. This permission does not include distributing course materials to colleagues or clients, or sharing your account. Unauthorized copying, redistribution, resale, modification, scraping, bulk use as training data or bypassing access restrictions is prohibited beyond what applicable law permits. Unauthorized access, impersonation and interference with the service are prohibited.
You retain the rights you hold in your own writing. You grant the operator permission to process your notes only to store them, display them to you, recover them and use service providers for those purposes. Notes are not currently shared with other learners, republished as course content or used to train AI models. Copying course or third-party text into a note does not transfer rights in that text to you.
Content or features may change, and access may be interrupted for maintenance, incident response or updates. Liability related to errors, delayed updates, use or inability to use the service is limited only to the extent permitted by applicable law. Non-excludable liability, including for intentional misconduct or gross negligence where applicable, and statutory consumer rights are not restricted.
Manga Ledger is not affiliated with, endorsed by or sponsored by AICPA, exam or licensing bodies, or other course providers. Third-party names and marks belong to their owners. We do not publish confidential exam questions, recalled exam content or unauthorized copies of third-party materials. External sites operate under their own policies.
This update aligns the Japanese and English explanations of free and paid access, annual plans, notes and progress after cancellation, and email verification.
Your price is set automatically based on the country you connect from.
Both Japan and standard pricing are charged in US dollars (USD). Applicable taxes and the USD total will be shown at checkout. The amount paid in yen or another currency depends on your payment provider’s exchange rate and fees.
An unused trial is available to a free member with a valid code. After email verification and login, full access lasts seven days from pressing Start trial. Each account can redeem a trial once, including across different codes. No card is needed and there are no automatic charges. After expiry, the 12 free Units, My Notes and saved progress remain available. Paid plans require a separate purchase. Pausing new redemptions does not shorten trials already started.
To request a refund, contact us within 7 days of your first purchase and include your order number and the email address used for the purchase. Do not send card numbers or passwords. Refunds go to the original payment method; processing time depends on the payment provider and financial institution.
Payments are processed through Lemon Squeezy. Its terms and privacy policy, shown at checkout, also apply.
To manage free trials and prevent repeat use, we store your account identifier, trial code, and start and end times. If a live payment is confirmed after starting a trial, we also retain the first conversion confirmation time so the owner can review campaign usage. We do not send these account records to Instagram.
We store an account identifier, user ID, display name, registered email, account status, administrative notes and account activity timestamps to manage accounts and verify identity. Passwords are stored as hashes and are not displayed or exported in their original form. Login cookies last up to 7 days; changing a password invalidates existing sessions. Temporary identifiers derived from IP information and attempt counts help limit abuse. Email addresses serve as user IDs. For email verification, we send the email address and code through Resend and temporarily store hashed codes and passwords with a validity period of up to 10 minutes. Expired verification records are deleted during the next send request. We retain the verified email address, consent time and terms version.
When logged in, we save Unit progress and timestamps, optional exam dates and passing status, question answers, reasoning notes, reasoning checklists and the most recent 10 attempts per question on the server, linked to your account, so you can review and resume learning. Concept reviews also save your answers, optional notes, self-assessed confidence, the last 10 attempts per topic and a suggested revisit date. These records are not public. Exam dates and passing records can be cleared. In a free session without login, answers and notes are cleared when you close the Unit and are not saved to an account. Contact us to access, correct or delete records, including older question-level records.
We save your current study subject and bookmarked illustration Units to your account. Worksheets retain inputs and the latest 10 attempts and correctness results for each of up to 3 content versions, for resuming and comparison. These records are not shared with other learners. You can remove illustration bookmarks. Contact us to access, correct or delete worksheet records.
We save bookmarked terms, the date saved, and the date and self-assessment of your latest review to your account. These records are private. Removing a saved term also deletes its review record.
Notes, sharing drafts and start-screen preferences are saved to your account. Sharing with other users is not currently available. Interface language is also stored in the browser. Unsaved data may be kept temporarily in the current tab to recover from connection failures. Older browser records can be imported from Account. Notes retain their original language without automatic translation. Do not enter confidential employer, client or personal information. The work reference is intended for companies applying US GAAP; its examples are fictional and conclusions are unreviewed.
We save the message, category, time, reference number and optional name and reply address for support and material improvements. Signed-in requests include the account user ID and registered email automatically. Without login, a random-identifier cookie lasts one day to recognize retries; a derived identifier is kept with the receipt. Temporary identifiers derived from IP information and attempt counts limit abuse; expired limit records are removed during subsequent processing. Requests are saved in the owner inbox and are not public. Content, account identification and reply details are forwarded through Resend to the support inbox.
Saved notes and progress are retained for your return visits and are not currently deleted automatically based only on age. Export My Notes and sharing drafts from Account. Deleting a note and deleting a sharing draft made from it are separate actions. You can request deletion of older records, an account or support requests through the form without logging in. We verify identity and the scope of the request and explain any records that must remain for legal retention or disputes, and any limits applying to hosting-provider backups. After a paid subscription ends, you can still access free Units, My Notes and saved progress while your account remains active. Paid course access ends when the paid period expires.
Lemon Squeezy handles card details and billing addresses on its checkout page. Manga Ledger does not store card numbers. To link a purchase to your membership, we send your account email and a checkout reference to Lemon Squeezy. We store order, subscription and customer identifiers, subscription status, access dates, the agreement version and time, and the selected plan. Pricing is set automatically based on the country you connect from when purchasing. Connections from Japan receive Japan pricing; all other connections, including those whose country cannot be determined, receive standard pricing. If you use a VPN or similar service, its connection location is used. Your display language does not affect pricing. Enter your actual billing address at checkout.
Hosting providers may process IP addresses, browser and device data, access logs and sign-in information for delivery, security and incident response, under their own retention policies. We do not sell personal information or share it for advertising based on activity across other sites.
We use Cloudflare Web Analytics to understand how the site is used and improve its performance. It provides statistics on page views, referral sources, countries or regions, browser and device types, and page loading performance. It does not use advertising cookies. We do not add names, email addresses, or the contents of notes or support messages to analytics events.
Manga Ledger
Request access, correction or deletion through the contact form. We may ask for information to verify your identity or the support reference number.
The service is not intended for children under 13 and does not knowingly collect their information. Contact us to request deletion if it has been collected by mistake.
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