Terms and Conditions

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 these Terms and Conditions as set out below and the Privacy Policy and Community Guidelines.

The site administrator may at any time revise the Terms and Conditions, Privacy Policy and Community Guidelines by updating this posting. You are bound by any such revisions and should therefore periodically visit this page to review the then current the Terms and Conditions, Privacy Policy and Community Guidelines to which you are bound.


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.

7. Except as specified by the Privacy Policy, any communication or material you 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 information.

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 information.

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 times.

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.