AICPA Firm Global Connection Site Terms and Conditions

2 May 2016

Version 1.0

The Site administrator maintains the AICPA Firm Global Connection website (the "Site") for your personal information, education and communication. Your access to and use of the Site is subject to the following terms and conditions ("Terms and Conditions") and all applicable laws. As a user, it is required that you review and accept the Terms and Conditions. You also should review the Site Privacy Policy. By accessing and using the Site, you accept, without limitation or qualification, the Terms and Conditions and Privacy Policy, and agree to be bound by them. If you do not accept and agree to the Terms and Conditions and Privacy Policy, refrain from accessing our Site.

With the Site 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 Site and will be effective at that time. With each change, a new version number will be displayed at the top of the page. Consequently, each time you access or use the Site, you accept and agree to the most current set of Terms and Conditions and Privacy Policy. It is your responsibility to be aware of any such changes.

Terms and Conditions
  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 written permission. For information on how to obtain permission, scroll down or click on "Copyright Permission.”
  2. You may download material displayed on the Site for non-commercial, personal use provided you also retain all copyright and other proprietary notices contained on the materials. You may not distribute, modify, transmit, reuse, repost or use the content of the Site for public or commercial purposes, including the text and images, without written permission. For information on how to obtain permission, scroll down or click on "Copyright Permission.”
  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 on the Site, we make no warranties or representations as to its accuracy. We assume 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 indicated.
  5. Your use of and browsing in the Site are at your 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 on 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 is, and will be treated as, non-confidential 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.
  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”. As a reminder, 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 of AICPA 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 its intellectual property rights to the fullest extent of the law, including the seeking of criminal prosecution.
  10. You may find links on the Site that connect you to other Web Sites not under the control of the Site administrator (Off-Site Pages). We have not reviewed these Off-Site Pages and are not responsible for its content. Access or use of any Off-Site Pages 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. We will fully cooperate with any law enforcement authorities or court order requesting or directing us 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.
Copyright Notice

© 2006-2016 American Institute of Certified Public Accountants, Inc.

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, without the prior written permission of the American Institute of Certified Public Accountants.

Copyright Permission

Permission requests may be addressed to Permissions Department, AICPA, 220 Leigh Farm Road, Durham, NC 27707. Or, e-mailed to