Terms and Conditions


Version 1, March 20, 2019

Through professional development, education and communications, we are dedicated to making sure you have a successful, pleasant and productive user experience.

As with all web sites, access to and use of this web site (CPA.com - referred to as “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 wish to accept and agree to the Terms and Conditions, you should refrain from accessing our Site. Your access to and use of the Site is also subject to any applicable laws and regulations.

As CPA.com, Inc. (hereafter referred to as “CPA.com”) is 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 the Site and will be effective at that time. Each time they change, the Version No. 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.

  1. We hope that you visit and benefit from the Site often. Where download of materials is permitted, any materials you download must be used for non-commercial, personal use only, and you must retain all copyright and other proprietary notices contained on the materials. We do not permit your distributing, modifying, transmitting, reusing, reposting or using the content of the Site for public or commercial purposes without obtaining prior written permission from CPA.com. To obtain permission, please submit a request through this link.
  2. The Site's content (text, graphics and objects) was either created by or for CPA.com, or CPA.com has made arrangements, usually under license, with other entities (each a "Licensor") to provide the content on the Site. You should assume that everything you see or read on the Site is copyrighted by CPA.com or a Licensor. Unless otherwise noted, this material may not be used except as provided in the "Terms and Conditions," or in the related text on the Site, without obtaining prior written permission of CPA.com. To obtain permission, please submit a request through this link.
  3. When we obtain and provide content, we attempt to ensure all material does not infringe the rights of third parties. However, with respect to content and other information made available or displayed on the Site, neither CPA.com nor those from whom we license such content or information warrants or represents that your use of it will not infringe upon the rights of third parties.
  4. While CPA.com and each Licensor uses reasonable efforts to include accurate, up-to-date content and information on the Site, CPA.com and each Licensor makes no warranties or representations as to the content's accuracy or fitness for any particular purpose. Neither CPA.com nor any Licensor assumes any liability or responsibility for any errors or omissions in the content provided or information displayed on the Site. The opinions, judgments, and comments expressed on the Site and in the newsletters are not necessarily those of AICPA or CPA.com, unless indicated.
  5. You assume all risks when you access and use the Site. Neither CPA.com, any Licensor, nor any entity that creates, produces or delivers the Site (including the content and information) shall be liable to you or to any other entity for any direct, incidental, consequential, indirect or punitive damages as a result of your access to, or use of, the Site or any content provided or information displayed on the Site. Without limiting the foregoing, everything on the Site is provided to you "AS IS" AND WITHOUT WARRANTY OF ANY KIND, EITHER EXPRESSED OR IMPLIED, INCLUDING BUT NOT LIMITED TO THE IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE AND NON-INFRINGEMENT.

    Please note that some jurisdictions may not allow the exclusion of implied warranties, so some of the above exclusions may not apply. Check your local laws for any restrictions or limitations regarding the exclusion of implied warranties.
  6. CPA.com and each Licensor assumes no responsibility, and shall not be liable for any damage to, or virus or other harmful code that may affect, your computer equipment or other property based on your access to, or use of, the Site. This also applies to the downloading of any software code, text, graphics, audio, video or other objects from the Site.
  7. Except as specified by the Privacy Policy (see the opting out provisions), any information or material you transmit to the Site by filling in an on-line form, sending an e-mail, submitting letters to the newsletter editors, or other activity, including information such as personal data, comments and suggestions (whether in response to a specific query or otherwise) will be treated as non-confidential and non-proprietary. Anything you post or transmit, whether directly to the Site or through our newsletters, may be used by CPA.com and its affiliates for any purpose, including but not limited to reproduction, disclosure, transmission, publication, broadcast and posting. This means that CPA.com may use the ideas, concepts, know-how and/or techniques you transmit to the Site. We advise that you do not send us confidential or proprietary information unless that is your intent.
  8. Images of people or places displayed on the Site are either the property of, or are used with permission obtained by, CPA.com. Except as provided in these Terms and Conditions, or in related text on the site, prior written permission from CPA.com must be obtained in order for you or anyone else to use these images. To obtain permission, please submit a request through this link. We also remind you that unauthorized use of the images displayed on the Site may violate copyright and trademark laws, the rights of privacy and publicity, and any applicable regulations or statutes.
  9. The trademarks, logos and service marks displayed on the Site (collectively, the "Trademarks") are registered and unregistered Trademarks of CPA.com, the AICPA, Licensors 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 prior written permission of CPA.com, the AICPA, Licensors or such other entity that may own the Trademarks displayed on the Site. Any improper use of the Trademarks, such as to misidentify goods or services, or to incorrectly imply any relationship with the Trademark owner, is strictly prohibited. CPA.com, the AICPA and the Licensors aggressively enforce their 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 CPA.com (Off-Site Pages). CPA.com has not reviewed these Off-Site Pages and is not responsible for its content. Access or use of any Off-Site Pages is at your own risk.
  11. Although CPA.com or a Licensor may occasionally monitor or review discussions, chats, postings, transmissions, bulletin boards and other activities on the Site, CPA.com and each Licensor is under no obligation to do so. Accordingly, CPA.com and each Licensor assume no responsibility for, and accept no liability arising from, your use of these Site functions. Furthermore, CPA.com and each Licensor assume no responsibility for, and accept no liability arising from, 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. [CPA.com is registered under the Digital Millennium Copyright Act as an On-Line Service Provider.]
  12. 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.

    CPA.com and Licensors will fully cooperate with any law enforcement authorities or court order requesting or directing CPA.com or the Licensors to disclose the identity of anyone posting any such information or materials. For more information, please see our Privacy Policy.
  13. Software from this Site is subject to U.S. 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 U.S. has embargoed goods; or (ii) 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.
  14. Certain areas of the Site are provided by, or made available from Licensors; access or use of these areas may be subject to additional terms and conditions. Any additional terms and conditions will be readily available for your review within the relevant area. For example, in certain areas of the Site, you may have to agree to pay a subscription fee or per-use access charge.
  15. CPA.com 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 set forth below. We also encourage you to read the full text of the CPA.com Terms and Conditions and Privacy Policy.


Code of Conduct

Users' conduct in the Forums 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 CPA.com) 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, and/or obtaining or soliciting another person's password or other personal information under false pretenses;
  • Impersonate any person or entity or otherwise misrepresent yourself to CPA.com, 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;
  • 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; or
  • Post a link to another web site that violates any of the above guidelines.

Forum Moderation

CPA.com is under no obligation to monitor the Forums and assumes no responsibility or liability arising from any the content on the Forums.

CPA.com May Modify or Delete Content in the Forums

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

CPA.com May Terminate Your Use of a Forum

CPA.com 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 that CPA.com, in its sole discretion, considers to be unacceptable, or in the event of any breach by such user of these Guidelines or the CPA.com Terms of Service. Such termination may occur without notice to the user.

License Grant to CPA.com

By posting, disclosing or transmitting any content in, on, through or in relation to any CPA.com Forum, you shall be deemed to grant to CPA.com the royalty-free, perpetual, irrevocable, non-exclusive and fully sublicensable 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, and CPA.com shall bear no liability with respect thereto.

Anything contained herein to the contrary notwithstanding, by submitting content to any Forum, you hereby expressly permit CPA.com to identify, publicly or privately, you as the contributor of such content, unless you otherwise notify CPA.com 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 CPA.com Forum, you agree and understand that CPA.com will provide other users of the Forum access to your email address for purposes of participating in the Forum only.

Taking 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 CPA.com Forums, or the use of such content, in whole or in part, by CPA.com. You agree to indemnify and hold harmless CPA.com and its subsidiaries, affiliates, officers, agents, co-branders or other partners, and employees, 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 CPA.com Forums, your use of the CPA.com Forums, your connection to the CPA.com Forums, your violation of these Guidelines or the CPA.com 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. CPA.com shall bear no liability.

Reliability of Content

The advice or viewpoints expressed in any CPA.com Forum are not necessarily endorsed by CPA.com. 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.

Contact Information

Customer Service - service@hq.cpa.com

1345 Avenue of the Americas
New York, NY 10019
(646) 233-5000 telephone
(646) 233-5090 FAX

Suggestions for Improvement - suggestions@hq.cpa.com.


Copyright Notice
© 2014 - present CPA.com

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 Permissions Department, CPA.com, 1345 Avenue of the Americas, New York, NY 10019, or emailed to service@hq.cpa.com.