Terms and Conditions

Terms and Conditions for the CPA.com Web Sites

Last Updated: May 22, 2023

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 the web sites located at http://www.cpa.com and http://portal.cpa.com (collectively referred to as the “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 from time to time. 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 "Last Updated" date displayed at the top of the page will also change. Consequently, each time you access or use the Site, you accept and agree to the most current set of Terms and Conditions. If you do not wish to accept and agree to the modified Terms and Conditions, you should refrain from accessing our Site.

We hope that you visit and benefit from the Site often. Where download of materials is permitted, 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 request permission, please contact us through this link.
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 request permission, please contact us through this link.
When we obtain and provide content, we attempt to ensure that such content and all related material on the Site do 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 the Licensor of such content or information warrants or represents that your use of it will not infringe upon the rights of third parties, unless otherwise expressly agreed in writing by such party.
While CPA.com and each Licensor uses reasonable efforts to include accurate, up-to-date content and information on the Site, unless otherwise expressly agreed in writing by such party: neither CPA.com nor the Licensor of such content or information makes any warranties or representations as to the content's accuracy or fitness for any particular purpose, or 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.
You assume all risks when you access and use the Site. Except as otherwise expressly agreed in writing by such party, neither CPA.com nor any Licensor or any other 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.
Except as otherwise expressly agreed in writing by such party, CPA.com and each Licensor assumes no responsibility for, 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.
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.
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 request permission, please contact us 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 other applicable regulations or statutes.
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, which may include seeking criminal prosecution.
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 their content. Access or use of any Off-Site Pages is at your own risk.
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 the Licensors assume no responsibility for, and accept no liability arising from, your use of these Site functions. Furthermore, CPA.com and the Licensors 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.
Posting or transmitting any unlawful, threatening, libelous, defamatory, obscene, scandalous, inflammatory, pornographic or profane material, or any material that could give rise to civil liability or otherwise violate any law, or could constitute or encourage conduct that would be considered a criminal offense, 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.
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) any country to which the U.S. has embargoed goods, which currently includes Cuba, North Korea, Iran, Syria, and the Crimea region of Ukraine; or (ii) anyone on the U.S. Treasury Department's list of Specially Designated Nationals or the U.S. Commerce Department's Denied Persons List. 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.
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 be required to agree to pay a subscription fee or per-use access charge.
If any area of the Site requires you to open an account, you must comply with the applicable registration requirements. You are solely responsible for maintaining the confidentiality of your account and password, and for all your account's activities. You agree to notify us and all relevant Licensors of any unauthorized use of your account, and you may be held liable for any losses incurred by CPA.com and/or any Licensors as a result of such unauthorized use. However, neither CPA.com nor any Licensors will be liable for any loss that you incur as a result of a third party's using your password or account.

Contact Information

Customer Service - service@hq.cpa.com

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.

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.