Terms & Conditions
AICPA maintains this site (the "Site") for your personal information, education, and communication. Please feel free to browse the Site. You may download material 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 AICPA's written permission. For information on how to obtain reprint permission, click here.
Your access to and use of the Site is also subject to the following terms and conditions ("Terms and Conditions") and all applicable laws. By accessing and browsing the Site, you accept, without limitation or qualification, the Terms and Conditions.
Terms & Conditions
- 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 AICPA. AICPA 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 AICPA.
- While AICPA uses reasonable efforts to include accurate and up to date information in the Site, AICPA makes no warranties or representations as to its accuracy. AICPA assumes no liability or responsibility for any errors or omissions in the content of the Site.
- Your use of and browsing in the Site are at your risk. Neither AICPA 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. AICPA 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.
- Any communication or material you transmit to the Site by electronic mail or otherwise, including any data, questions, comments, suggestions, or the like is, and will be treated as, nonconfidential and non-proprietary. Anything you transmit or post may be used by AICPA or its affiliates for any purpose, including, but not limited to, reproduction, disclosure, transmission, publication, broadcast, and posting. Furthermore, AICPA 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.
- Images of people or places displayed on the Site are either the property of, or used with permission by, AICPA. 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.
- The trademarks, logos, and service marks (collectively the "Trademarks") displayed on the Site are registered and unregistered Trademarks of AICPA 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 of AICPA or such third party that may own the Trademarks displayed on the Site. 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 AICPA will aggressively enforce its intellectual property rights to the fullest extent of the law, including the seeking of criminal prosecution.
- AICPA 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.
- Although AICPA may from time to time monitor or review discussions, chats, postings, transmissions, bulletin boards, and the like on the Site, AICPA is under no obligation to do so and assumes 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. AICPA will fully cooperate with any law enforcement authorities or court order requesting or directing AICPA to disclose the identity of anyone posting any such information or materials.
- 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.
- AICPA may at any time revise these Terms and Conditions by updating this posting. You are bound by any such revisions and should therefore periodically visit this page to review the then current Terms and Conditions to which you are bound.