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This service is located at the "CpaTeam.com" web site (this "Site"), which is owned and operated by CpaTeam.com's owner, and used by CpaTeam.com and its content licensees ("CTC"). The information on this site is intended to furnish Readers with general information and does not create a business or professional services relationship. The Reader of this Site accepts full responsibility for its use. This information is provided "as is" and "as available", with no guarantees of completeness, accuracy, or timeliness, and without warranties of any kind, express or implied, including, but not limited to, any warranties of fitness for a particular purpose, merchantability, and non-infringement. In exchange for access to this Site, Reader agrees that CTC is not responsible for any direct, indirect, special, incidental, consequential, or any other damage that may arise from Reader's use of this Site.

Nothing herein shall, to any extent, substitute for the independent investigations and the sound technical and business judgments of the Reader. The Reader should also consider obtaining appropirate professional advice from a suitably qualified professional who understands the Reader's particular factual situation.

While an attempt has been made to offer accurate information, errors probably will occur, and those errors may be material. Furthermore, this Site contains references to certain laws and regulations that will change over time. Laws and regulations should be interpreted only in light of a particular factual situation. CTC does not warrant that this Site will meet Reader's requirements, or that any information, services, software or other material obtained from this Site will be uninterrupted, timely, secure, error-free, accurate, and without viruses or other harmful components.

Certain links on this Site lead to servers maintained by individuals or organizations over whom CTC has no control. CTC makes no representations or warranties, express or implied, regarding the accuracy or any other aspect of the information or services obtained from such servers.

This Site may from time to time contain threaded discussion groups, bulletin boards and/or chat rooms ("Messages"). The responsibility for any opinions, advice, statements or other information contained in any Messages posted or transmitted to the Site by any third party resides solely with such third party.

CTC reserves the right to terminate Site access to any Reader without cause or notification at any time. CTC will not be liable to such Reader or any third party for termination of information or services.

Reader agrees to respect the copyright of all information provided by CTC, and not to reproduce any of the information without prior written consent from CpaTeam.com's owner.


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