Terms and Conditions
Version 2.0 - Updated 05/03/2013
The site administrator maintains this site (the "Site") for your
personal information, education, and communication. Your access to and use of the Site is also
subject to the following terms and conditions ("Terms and
Conditions") and all applicable laws. You should also review the Site Privacy
Policy and Community Guidelines. By accessing and browsing or using the
Site, you accept and agree, without limitation or qualification, to be bound by
The site administrator may at any time revise the Terms and
any such revisions and should therefore periodically visit this page to review
1. You should assume that everything you see or read on the
Site is copyrighted unless otherwise noted and may not be used except as
provided in these Terms and Conditions or in the text on the Site without the
written permission of the site administrator. For information on how to obtain
permission, click on “Copyright Permission.”
2. You may download material developed by the site
administrator displayed on the Site for non-commercial, personal use only
provided you also retain all copyright and other proprietary notices contained
on the materials. You may not, however, distribute, modify, transmit, reuse,
repost, or use the content of the Site for public or commercial purposes,
including the text and images, without the site administrator’s written
permission. For information on how to obtain reprint permission, click here.
3. The site administrator neither warrants nor represents
that your use of materials displayed on the Site will not infringe rights of
third parties not owned by or affiliated with the site administrator.
4. While the site administrator uses reasonable efforts to
include accurate and up-to-date information in the Site, we make no warranties
or representations as to its accuracy. The site administrator assumes no
liability or responsibility for any errors or omissions in the content of the
Site. The opinions, judgments and comments expressed on the Site are not
necessarily those of the site administrator, unless otherwise expressly stated.
5. Your use of and browsing in the Site are at your own risk.
Neither the site administrator nor any party involved in creating, producing,
or delivering the Site is liable for any direct, incidental, consequential,
indirect, or punitive damages arising out of your access to, or use of, the
Site. Without limiting the foregoing, everything on the Site is provided to you
"AS IS" WITHOUT WARRANTY OF ANY KIND, EITHER EXPRESSED OR IMPLIED,
INCLUDING BUT NOT LIMITED TO, THE IMPLIED WARRANTIES OF MERCHANTABILITY,
FITNESS FOR A PARTICULAR PURPOSE, OR NON-INFRINGEMENT. Please note that some
jurisdictions may not allow the exclusion of implied warranties, so some of the
above exclusions may not apply to you. Check your local laws for any
restrictions or limitations regarding the exclusion of implied warranties.
6. The site administrator also assumes no responsibility,
and shall not be liable for, any damages to, or viruses that may infect, your
computer equipment or other property on account of your access to, use of, or
browsing in the Site or your downloading of any materials, data text, images,
video, or audio from the Site.
transmit to the Site by electronic mail or otherwise, including any data,
questions, comments, suggestions, profile information, or the like are, and
will be treated as, non-confidential and non-proprietary. By submitting content
you hereby expressly permit the site administrator to identify, publicly and/or
privately, you as the contributor of such content. Anything you transmit or
post may be used by the site administrator or its affiliates for any purpose,
including, but not limited to, reproduction, disclosure, transmission,
publication, broadcast, and posting. Furthermore, the site administrator is
free to use any ideas, concepts, know-how, or techniques contained in any
communication you send to the Site for any purpose whatsoever including, but
not limited to, developing, manufacturing and marketing products using such
8. Images of people or places displayed on the Site are
either the property of, or used with permission by, the site administrator and
may not be used except as provided in these Terms and Conditions without
written permission. For information on how to obtain permission, scroll down or
click on “Copyright Permission.” The use of these images by you, or anyone else
authorized by you, is prohibited unless specifically permitted by these Terms
and Conditions, or specific permission provided elsewhere on the Site. Any
unauthorized use of the images may violate copyright laws, trademark laws, the
laws of privacy and publicity, and communications regulations and statutes.
9. The trademarks, logos, and service marks (collectively
the "Trademarks") displayed on the Site are registered and
unregistered Trademarks of the site administrator and others. Nothing contained
on the Site should be construed as granting, by implication, estoppel, or
otherwise, any license or right to use any Trademark displayed on the Site
without the written permission the site administrator or such third party that
may own the Trademarks displayed on the Site. For information on how to obtain
permission, scroll down or click on “Copyright Permission.” Your
misuse of the Trademarks displayed on the Site, or any other content on the
Site, except as provided in these Terms and Conditions, is strictly prohibited.
You are also advised that the site administrator will aggressively enforce
their intellectual property rights to the fullest extent of the law, including
the seeking of criminal prosecution.
10. The site administrator has not reviewed all of the sites
linked to the Site and is not responsible for the content of any off-site pages
or any other sited linked to the Site. Your linking to any other off-site pages
or other sites is at your own risk.
11. Although the site administrator may from time to time
monitor or review discussions, chats, postings, transmissions, bulletin boards,
and the like on the Site, we are under no obligation to do so and assume no
responsibility or liability arising from the content of any such locations nor
for any error, defamation, libel, slander, omission, falsehood, obscenity,
pornography, profanity, danger, or inaccuracy contained in any information
within such locations on the Site. You are prohibited from posting or
transmitting any unlawful, threatening, libelous, defamatory, obscene,
scandalous, inflammatory, pornographic, or profane material or any material
that could constitute or encourage conduct that would be considered a criminal
offense, give rise to civil liability, or otherwise violate any law. The site
administrator will fully cooperate with any law enforcement authorities or
court order requesting or directing the site administrator to disclose the
identity of anyone posting any such information or materials.
12. Software from this Site is further subject to United
States Export Controls. No software from this Site may be downloaded or
exported (i) into (or to a national or resident of) Cuba, Iraq, Libya, North
Korea, Iran, Syria, or any other country to which the United States has
embargoed goods; or (ii) anyone on the United States Treasury Departments list
of Specially Designated Nationals or the U.S. Commerce Departments Table of
Deny Orders. By downloading or using the software, you represent that you are
not located in, under the control of, or a national or resident of any such
country or on any such list.
Conditions of Use
1. The site administrator specifically disclaims: 1) any and
all representations and/or warranties, express or implied and 2) any and all
liability with regard to use of the material. Furthermore, the site
administrator assumes no responsibility, nor liability for any material on this
Forum or arising from your use of the Forum. By joining the site,
submitting and/or accessing information (“material”) you agree to these
conditions and agree to hold the site administrator their officers, directors,
employees, representatives and agents harmless from any loss or damage
whatsoever, including but not limited to direct, indirect, consequential,
punitive or exemplary damages and that your use of the information on this site is entirely at your own risk.
2. The site administrator has made no effort to verify
information submitted by any user of this Site and they do not assume any
responsibility or liability for any errors or omissions with regard to the
3. By submitting material or accessing this Site you agree
that there is no confidentiality with regard to any information concerning you
or information that has been submitted and you agree that all information you
submit may be reproduced, displayed, disclosed, accessed or distributed without
limit, for purposes of this Site. By submitting or accessing material on the
Site you agree that you are not and will not be in violation of any obligation,
statute, law, regulation or agreement.
4. The site administrator, in their sole discretion, may
cease to operate or otherwise support the Site at any time.
5. The site administrator reserves the right to delete
material on this Site at their sole discretion, and to refuse to allow any person
to access this site, at their sole discretion without notice at any time.
6. The content of messages is the responsibility of the
person who submits the material. Participants in the Forum shall maintain professional courtesy at all
7. The site administrator has no obligation to monitor
the messages on the Forum. Those who wish to contact the site administrator
teams or individuals should email ThisWayToCPA@aicpa.org.
8. You are strictly prohibited from posting material of
personal or sensitive nature (i.e., credit card numbers, passwords, Social
Security numbers, etc.). If you choose
to disclose personal information about yourself, you do so at your own risk.
The site administrator shall bear no liability.
9. The material posted within the Site represents the
viewpoints and opinions of its participants, and not necessarily those of the
site administrator and the site administrator cannot and do not take any
responsibility for material on this Site.
You agree that material contained or made available through the Site is
not intended to replace or be a substitute for your own research or the
services of trained professionals in any field.
You agree that you must evaluate, and bear all risks associated with,
the use of any content, including but not limited to any reliance on the
accuracy, completeness and usefulness of such content.
10. By posting,
disclosing or transmitting any content in, on, through or in relation to the
Forum, you shall be deemed to grant to the site administrator the royalty-free,
perpetual, irrevocable, non-exclusive and fully sub-licensable right and
license to use, reproduce, modify, adapt, publish, translate, create derivative
works from, distribute, perform and display content (in whole or part)
worldwide and/or to incorporate it in other works in any form, media or
technology now known or later developed, all without compensation to you, the
site administrator shall bear no liability with respect thereto. Anything
contained herein to the contrary notwithstanding, by submitting content to the
Forum, you hereby expressly permit the site administrator to identify, publicly
or privately, you as the contributor of such content.
Violation of the
Terms and Conditions and/or Community Guidelines may result in action by the
site administrator including but not limited to, blocking access to the Site
and/or any other action the site administrator may, in their sole discretion,
deem necessary or advisable.