Terms and Conditions
Governing the Use and User of the CPAPlusNetwork.com Website

Introduction
CPAPlus Network created and maintains this web site to provide information to and communicate better with CPAs, and other parties interested in learning more about CPAPlus Network and the programs and services it offers. You may use this web site, provided you comply with these terms and conditions.
 
Your Acceptance of These Terms and Conditions.
As with all Web Sites, access to and use of this Site are subject to certain terms and conditions ("Terms and Conditions"). As a user, it is required that you review and accept the Terms and Conditions. You also should review our Privacy Policy. By accessing and using the Site, you accept, without limitation or qualification, the Terms and Conditions, and agree to be bound by them. If you do not accept and agree to the Terms and Conditions, we ask that you refrain from accessing our Site. Your access to and use of the Site is also subject to any applicable laws and regulations.

With CPAPlus Network constantly evolving, the Terms and Conditions and Privacy Policy may also change. Whenever there are changes, the modified Terms and Conditions or Privacy Policy will be posted on this Web page and will be effective at that time. Each time they change, the version number and date of change will be displayed at the top of the page also will change. Consequently, each time you access or use the Site, you accept and agree to the most current set of Terms and Conditions. These terms and conditions were last revised on June 11, 2007.

Copyright Notice and Limited License
Everything you see and hear on this site (the "Content"), including, for example, all of the text, directories, photographs, illustrations, graphics, audio clips, video clips, and audio-video clips, is copyrighted under United States law and applicable international copyright laws and treaty provisions. The copyrights in the Content are owned by CPA Plus Network Corporation or by one of its affiliates, or by third parties who have licensed their materials to CPAPlus Network. The entire Content of this site is copyrighted as a collective work under United States law and applicable international copyright laws and treaties. CPAPlus Network owns the copyright in the selection, coordination, arrangement and enhancement of the Content.
 
You may download, store, print, and copy selected portions of the Content of this site, provided you:
 

• Only use the Content you download for your personal, noncommercial use or to further your business dealings with CPAPlus Network   
• Do not publish or post any part of the Content on any other Internet site without obtaining the prior written consent of CPAPlus Network
• Do not publish or broadcast any part of the Content in or on any other media without obtaining the prior written consent of CPAPlus Network
• Do not modify or alter the Content in any way or delete or modify any copyright or trademark notices or notices of confidentiality 
• No right, title or interest in the downloaded Content is transferred to you when you download Content from this site. CPAPlus Network reserves all intellectual property rights in any Content you download from this site.

Except as expressly stated above, you may not copy, download, print, publish, display, perform, distribute, transmit, transfer, translate, modify, add to, update, compile, abridge or in any other way transform or adapt all or any part of the Content of this site without first obtaining written permission from CPAPlus Network.
 
Trademark Notice
All of the trademarks, service marks and logos displayed on this web site (the "Trademark(s)") are registered and unregistered trademarks of CPAPlus Network, one of its affiliates, or third parties who have licensed their Trademarks to CPAPlus Network or one of its affiliates. Except as expressly stated in these terms and conditions, you may not reproduce, display or otherwise use any Trademark without first obtaining CPAPlus Network’s written permission.
 
Unsolicited Ideas
CPAPlus Network welcomes your comments and feedback regarding this web site. All information and materials, including comments, ideas, questions, designs, and the like, submitted to CPAPlus Network through this web site or through the mail will be considered NON-CONFIDENTIAL and NON-PROPRIETARY. For this reason, we ask that you not send us any information or materials that you do not wish to assign to us, including any confidential information or any original creative materials such as product or service ideas, computer code, or original artwork.
 
By submitting information or materials to CPAPlus Network through this web site, you assign to CPAPlus Network, free of charge, all worldwide rights, title and interest in all copyrights and other intellectual property rights in the information or materials you submit. CPAPlus Network will be entitled to use any information or materials you submit through this web site for any purpose whatsoever, without restriction and without compensating you in any way.

Forums
Although CPAPlus Network may occasionally monitor or review discussions, chats, postings, transmissions, bulletin boards and other activities on the Site, CPAPlus Network is under no obligation to do so. Accordingly, CPAPlus Network assumes neither responsibility nor liability arising from your use of these Site functions. Furthermore, CPAPlus Network assumes neither responsibility nor liability for any error, defamation, libel, slander, omission, falsehood, obscenity, pornography, profanity, danger or inaccuracy contained in any information on the Site. For more information, please see our Privacy Policy.

Posting or transmitting any unlawful, threatening, libelous, defamatory, obscene, scandalous, inflammatory, pornographic or profane material that could constitute or encourage conduct that would be considered a criminal offense, give rise to civil liability or otherwise violate any law is strictly prohibited.

CPAPlus Network Forums are intended to provide a courteous, respectful atmosphere where participants can engage in productive dialogue on a variety of topics relevant to the accounting profession. In order to ensure that your visits to the Forums are positive experiences, we have developed these Forum Guidelines. We also encourage you to read the full text of the CPAPlus Network Terms and Conditions and Privacy Policy.

Forum Moderation
CPAPlus Network is under no obligation to monitor the Forums and assumes no responsibility or liability arising from any the content on the Forums.

Forum Content Modification or Deletion
CPAPlus Network may refuse to post, or may remove at any time, any information or materials, in whole or in part, that CPAPlus Network determines are unacceptable, offensive, or in violation of these Guidelines or the CPAPlus Network Terms of Service. CPAPlus Network will cooperate with law enforcement authorities or court orders directing CPAPlus Network to disclose the identity of anyone posting any such information or materials.

Forum Use Termination
CPAPlus Network may immediately terminate, or limit without notice, any individual's use of all or portions of the Site and/or any such user's account(s) in the event of any conduct by such user which CPAPlus Network, in its sole discretion, considers to be unacceptable, or in the event of any breach by such user of these Guidelines or the CPAPlus Network Terms of Service. Such termination may occur without notice to the user.

License Grant to CPAPlus Network
By posting, disclosing or transmitting any content in, on, through or in relation to any CPAPlus Network forum, you shall be deemed to grant to CPAPlus Network 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, CPAPlus Network shall bear no liability with respect thereto.

Anything contained herein to the contrary notwithstanding, by submitting content to any Forum, you hereby expressly permit CPAPlus Network to identify, publicly or privately, you as the contributor of such content, unless you otherwise notify CPAPlus Network in writing at the time you submit the content that you do not wish to be identified. Furthermore, by submitting your email address to the CPAPlus Network Forum, you agree and understand that CPAPlus Network will provide other users of the Forum access to your email address for purposes of participating in the Forum only.

Code of Conduct
Users' conduct in any Forum should be governed by basic etiquette and common sense. You are responsible for ensuring that your use of the Site is in compliance with any applicable laws or regulations. As a participant in the Forums you agree not to:

• Post, store, or transmit any unlawful, threatening, defamatory, obscene, inflammatory, pornographic, profane, or otherwise objectionable (as determined by CPAPlus Network) information or material, or any information or material that could constitute or encourage conduct that would be considered a criminal offense, give rise to civil liability, or otherwise violate any law;
• Use the Site to post, store, or transmit materials in violation of another party's copyright or other intellectual property rights. You are solely responsible for determining whether any material you post, store, or transmit is subject to a third party's rights;
• Post or transmit any advertising, promotion, or solicitation of goods or services for commercial purposes except in any areas of the Forums specifically designated for such purpose;
• Restrict or inhibit any other user from using and enjoying the Forums. This includes using any account without the owner's permission, obtaining or soliciting another person's password or other personal information under false pretenses;
• Impersonate any person or entity or otherwise misrepresent yourself to CPAPlus Network, our affiliates, the Site's systems, or other entities;
• Misuse any e-mail function available through the Forums, including sending unsolicited commercial e-mail to any account that causes complaints from the recipients, sending bulk e-mails, "spam," chain letters, "mail bombs," or other disruptive transmissions; or
• Use the Forums to post, store, or transmit any information or software that contains a virus, worm, Trojan horse, or other harmful or disruptive component.
• Post a link to another Web site that violates any of the above guidelines.

User Responsibility
You shall be solely liable for any damages arising in any way out of the posting or transmission of any content on, through or in relation to the CPAPlus Network Forums, or the use of such content, in whole or in part, by CPAPlus Network.

You agree to indemnify and hold CPAPlus Network and its subsidiaries, affiliates, officers, agents, co-branders or other partners, and employees, harmless from any claim or demand, including reasonable attorneys' fees, made by any third party due to or arising out of content you post to or transmit in relation to the CPAPlus Network your use of the CPAPlus Network, your connection to the CPAPlus Network forums, your violation of these Guidelines or the CPAPlus Network Terms of Service, or your violation of any rights of another.

Personal Information
If you choose to disclose personal information about yourself, you do so at your own risk. CPAPlus Network shall bear no liability.

Links to Other Web Sites
This site may contain hyperlinks to web sites that are not operated by CPAPlus Network. These hyperlinks are provided for your reference and convenience only, and do not imply any endorsement of the material on these third-party web sites or any association with their operators. CPAPlus Network does not control these web sites and is not responsible for their content. These third-party web sites (and the web sites to which they link) may contain information about services or products that are not approved by CPAPlus Network, or are ineffective or incomplete. CPAPlus Network does not endorse such products, programs, or services. These third-party web sites (and the web sites to which they link) may contain information that is inaccurate, incomplete, or outdated. You access and use these web sites (and the web sites to which they link) solely at your own risk.
 
Global Availability
Different countries around the world have different laws and regulatory requirements. This site contains references or cross references to CPAPlus Network products, programs and services that may not available or announced in your country. These references do not imply that CPAPlus Network intends to announce such products, programs or services in your country. Contact CPAPlus Network if you have questions about which products, programs and services may be available to you.

Also, any software made available now or in the future from this Site is subject to U.S. Export Controls. No software from this Site may be downloaded or exported:

1) into (or to a national or resident of) Cuba, Iraq, Libya, North Korea, Iran, Syria or any other country to which the U.S. has embargoed goods; or

2) anyone on the U.S. Treasury Department's list of Specially Designated Nationals or the U.S. Commerce Department's 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, and you take full and sole responsibility for such downloading or use.

Not a Substitute for Financial or Business Advice
The information provided on this site or other sites linked to CPAPlus Network is not intended nor recommended as a substitute for professional financial advice or business coaching. Always seek the advice of your CPA or other qualified financial professional regarding any financial or business concern. The advice or viewpoints expressed in any CPAPlus Network Forum are not necessarily endorsed by CPAPlus Network. You understand that the information contained in or made available through the Forum is not intended to replace or be a substitute for 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 any reliance on the accuracy, completeness, or usefulness of such content.

Website Privacy Policy
Click here to view the CPAPlus Network website privacy policy.
 
DISCLAIMER OF WARRANTIES
THIS WEB SITE IS PROVIDED ON AN "AS IS, AS AVAILABLE" BASIS WITHOUT WARRANTIES OF ANY KIND. TO THE FULLEST EXTENT POSSIBLE PURSUANT TO APPLICABLE LAW, CPAPlus Network AND ITS AFFILIATES DISCLAIM ALL WARRANTIES, EXPRESS, IMPLIED OR STATUTORY, INCLUDING, BUT NOT LIMITED TO, IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, AND NON-INFRINGEMENT. WITHOUT LIMITING THE FOREGOING, CPAPlus Network DOES NOT REPRESENT OR WARRANT THAT THIS WEB SITE WILL BE AVAILABLE AT ANY PARTICULAR TIME OR LOCATION OR THAT ITS OPERATION WILL BE UNINTERRUPTED OR ERROR FREE. CPAPlus Network DOES NOT REPRESENT OR WARRANT THAT THE CONTENT OF THIS SITE IS FREE OF VIRUSES, WORMS OR OTHER CODE THAT MAY MANIFEST CONTAMINATING OR DESTRUCTIVE PROPERTIES. USERS ARE RESPONSIBLE FOR PROTECTING THEMSELVES BY INSTALLING, UPDATING AND RUNNING ANTI-VIRUS PROGRAMS. INFORMATION PUBLISHED ON THIS WEB SITE MAY BE INCOMPLETE OR OUTDATED AND MAY CONTAIN INACCURACIES OR TYPOGRAPHICAL ERRORS. CPA Plus Network DOES NOT WARRANT OR MAKE ANY REPRESENTATIONS REGARDING THE USE, VALIDITY, ACCURACY, CURRENCY OR RELIABILITY OF, OR THE RESULTS OF THE USE OF, OR OTHERWISE RESPECTING THIS WEB SITE OR ANY INFORMATION PUBLISHED ON THIS WEB SITE. BECAUSE SOME JURISDICTIONS DO NOT PERMIT THE EXCLUSION OF CERTAIN WARRANTIES, THESE EXCLUSIONS MAY NOT APPLY TO YOU.

LIMITATION OF LIABILITY
YOUR USE OF THIS WEB SITE IS AT YOUR SOLE RISK. UNDER NO CIRCUMSTANCES, SHALL CPA Plus Network, ITS AFFILIATES OR ANY OF THEIR RESPECTIVE DIRECTORS, OFFICERS, EMPLOYEES, OR AGENTS, BE LIABLE FOR ANY DIRECT OR INDIRECT LOSSES OR DAMAGES ARISING OUT OF OR IN CONNECTION WITH YOUR USE OF OR INABILITY TO USE THIS WEB SITE OR YOUR RELIANCE ON ANY INFORMATION PROVIDED ON THIS WEB SITE. THIS IS A COMPREHENSIVE LIMITATION OF LIABILITY THAT APPLIES TO ALL LOSSES AND DAMAGES OF ANY KIND WHATSOEVER, WHETHER DIRECT OR INDIRECT, GENERAL, SPECIAL, INCIDENTAL, CONSEQUENTIAL, EXEMPLARY OR OTHERWISE, INCLUDING WITHOUT LIMITATION, LOSS OF DATA, REVENUE OR PROFITS. THIS LIMITATION OF LIABILITY APPLIES WHETHER THE ALLEGED LIABILITY IS BASED ON CONTRACT, NEGLIGENCE, TORT, STRICT LIABILITY OR ANY OTHER BASIS AND EVEN IF AN AUTHORIZED REPRESENTATIVE OF CPA Plus Network OR ITS AFFILIATES HAS BEEN ADVISED OF OR SHOULD HAVE KNOWN OF THE POSSIBILITY OF SUCH DAMAGES.
 
SOME STATES DO NOT ALLOW THE LIMITATION OF LIABILITY SET FORTH ABOVE, SO THIS LIMITATION OF LIABILITY MAY NOT APPLY TO YOU. IF ANY PART OF THIS LIMITATION OF LIABILITY IS FOUND TO BE INVALID OR UNENFORCEABLE FOR ANY REASON, THEN THE AGGREGATE LIABILITY OF CPA Plus Network AND/OR ITS AFFILIATES UNDER SUCH CIRCUMSTANCES FOR LIABILITIES THAT OTHERWISE WOULD HAVE BEEN LIMITED SHALL NOT EXCEED ONE HUNDRED ($100.00) DOLLARS.
 
Governing Law and Jurisdiction
This web site is controlled and operated by CPAPlus Network from its offices within the United States. Any claim relating to, and the use of, this web site are governed by the laws of the State of South Carolina, United States of America. By using this web site, you consent to personal jurisdiction in the federal and state courts of South Carolina for any action arising out of or relating to this web site or your use of this web site. The federal and state courts of South Carolina shall have exclusive jurisdiction over all such actions.

Copyright Notice
© 2007 - CPAPlus Network. ALL RIGHTS ARE RESERVED. You may not reproduce or transmit in any form or by any means, electronic or mechanical, including photocopying, recording, and storage in an information retrieval system, nor may you modify or create derivative works based on the text of any file, or any part thereof, except as otherwise specifically authorized by the Terms and Conditions of this Site.

Copyright Permission
Permission requests may be addressed to:

Entire Agreement
This Agreement constitutes the entire agreement between you and CPAPlus Network with respect to your access to and/or use of this web site.