TERMS AND CONDITIONS OF WEB SITE USE
(as revised October 2005)

PKF North America ("PKF NA") maintains this Web site (the "Site") as a service free of charge.

You may view, download and print the documents, graphics, and information (collectively, the "Content") available on this Site or make use of it for your personal information, education, and communication subject to the Terms and Conditions of Use set forth in this posting, providing you do not:

  • Modify or alter the Content in any way;
  • Distribute, transmit, reuse, repost, the Content by any means without prior, written permission from PKF NA;
  • Remove any copyright or other proprietary notices contained in the Content;
  • Use the Site for any purpose that is unlawful or prohibited by these Terms and Conditions of Use.

Unauthorized use of the Content or various services operated by PKF North America (collectively, the "Services") at this Site may violate Copyright and/or other intellectual property laws. PKF NA does not grant any express or implied right to you under any copyrights or trademarks with respect to the Content and Services. When in doubt, seek permission from PKF NA. Any rights granted to you under the Site Terms and Conditions of Use constitute a temporary and terminable license and not a transfer of title.

The rights specified above to view, download and print the documents and information available on this Site are not applicable to the design or layout of this Site. Elements of this Site are protected by law and may not be copied or imitated in whole or in part.

PKF NA reserves the right to change Content or Services at any time and without notice.

PKF NA reserves the right to deny any user access to the Site, or any portion thereof, without notice.

YOU AGREE TO BE BOUND BY ALL TERMS, CONDITIONS, GUIDELINES AND RULES
By accessing this Site (“Use”) you agree to comply with and be bound by the Terms and Conditions of Use set forth in this posting. In addition, the Use of certain Services or Content on this Site may be subject to separately posted guidelines or rules. All such guidelines or rules are hereby incorporated by reference into the Terms and Conditions of Use.

may at any time and without notice change the Terms and Conditions of Use by updating or replacing this posting. You are responsible for periodically reviewing the Site Terms and Conditions of Use. You are bound by the Terms and Conditions of Use posted on the Site at the time of Use.

YOU AGREE TO PROTECT SITE ACCESS CODES
You may be required to supply a User Name and Password (“Site Access Codes”) in order to gain access to certain Content or Services (“Secured Content or Services”) on the Site. When required, PKF NA will provide you with Site Access Codes. You are responsible for maintaining the confidentiality of your Site Access Codes. You are responsible for all uses of your Site Access Codes, whether or not actually or expressly authorized by you.

USE THE SITE AT YOUR OWN RISK
Except as expressly provided in a written agreement between you and PKF NA , all Content and Services on this Site are provided "AS IS" WITHOUT WARRANTY OF ANY KIND, EITHER EXPRESS OR IMPLIED, INCLUDING, BUT NOT LIMITED TO, THE IMPLIED WARRANTIES OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE, OR THE WARRANTY OF NON-INFRINGEMENT.
Without Limiting the Foregoing, PKF NA makes NO warranty that,

     (i)  The Services and Content will meet your requirements,
     (ii)  The Services and Content will be uninterrupted, timely, secure, computer virus-free, or error-free,
    (iii)  The results that may be obtained from the use of the Services or Content will be effective, accurate, or reliable,
    (iv)  The quality of any Services or Content obtained by you from the Site will meet your expectations.
While PKF NA makes reasonable efforts to include accurate and up-to-date Content on the Site, PKF NA makes no warranties or representations as to its accuracy. PKF NA assumes no liability or responsibility for technical or other mistakes, inaccuracies, typographical errors, other errors, omissions, or the timeliness of Content or Services.

Some states or jurisdictions do not allow the exclusion of implied warranties or limitations on how long an implied warrant may last, so the above limitations may not apply to you. To the extent allowed by law, any implied warranties are limited to Ninety (90) days.

Circular 230 Notice
The information on this website is distributed with the understanding that the author, editor and distributor are not rendering legal, accounting, tax or other professional advice or opinions on specific facts or matters and, accordingly, assume no liability whatsoever in connection with its use. The information on this website is not intended or written to be used, and cannot be used, by a taxpayer for the purpose of (i) avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions or (ii) promoting, marketing, or recommending to another party any transaction or matter addressed in website content, including E-mail list and Discussion Forum traffic and any document accessed through website resources.

LINKS TO THIRD-PARTY WEB SITES PROVIDED AS A CONVENIENCE
This Site contains links to third-party Web sites that are not under the control of PKF NA. PKF NA makes no representations whatsoever about any other Web site to which you may have access through this Site. When you access a non-PKF NA Web site, you do so at your own risk and PKF NA is not responsible for content or the accuracy or reliability of any information, data, opinions, advice, or statements made on these sites or for the quality of any products or services available on such sites, or for any errors or omissions contained in or excluded from such sites. PKF NA provides these links merely as a convenience and does not monitor such links on an ongoing basis. The inclusion of such links does not imply that PKF NA endorses or accepts any responsibility for the content or uses of such Web sites. PKF NA cannot and does not vouch for the financial viability of any third-party entity whose Web site is reached through a link contained on the PKF NA Site.

INFORMATION AND LINKS TO PRACTICE SPECIALISTS PROVIDED AS A CONVENIENCE
This Site may contain information and links to both member and non-member individuals who represent themselves as having specialized knowledge and are referred to on this Site as "Practice Specialists". PKF NA exercises no control over the activities of Practice Specialists. PKF NA makes no representations whatsoever about any information which you may obtain from Practice Specialists and any use thereof is at your own risk. PKF NA is not responsible for the accuracy or reliability of any information, data, opinions, advice, or statements made by Practice Specialists, or for the quality of any products or services which they may recommend, or for any errors or omissions contained in or excluded from information provided by them. PKF NA provides Practice Specialist information and links merely as a convenience and does not monitor their activities on an ongoing basis. Further, the inclusion of Practice Specialist information and links does not imply that PKF NA endorses or accepts any responsibility for any information they may provide.   cannot and does not vouch for the financial viability of any third-party person or entity who is reached through contact information or a link provided by this Site.

PERSONAL INFORMATION AND PRIVACY
To learn about how PKF NA protects your personal information, such as your name and address, refer to the PKF NA Online Privacy Policy. Please note that any non-personal information or material sent to PKF NA will be generally deemed NOT confidential.

DISCUSSION FORUM, E-MAIL LIST SERVICE, AND RESOURCE LIBRARY

CHILDREN
Pursuant to the Federal Children’s Online Privacy Act of 1998 (COPPA), persons under the age of 13 may not participate in any area of the Site that requires the submission of personally identifiable information without parental consent E-mailed to: webmaster@PKFNA.com .

GRANT OF LICENSE FOR USER CONTENT
Certain Services offered on this Site accommodate or require user-supplied information, documents, graphics, or communications (collectively, 'User Content'). Depending upon the nature of the Service, by submitting User Content to this Site you grant PKF NA one of the following two types of licenses:

  • For User Content that is the result of your creative efforts, you hereby grant PKF NA a worldwide, royalty-free, non-exclusive license to reproduce and modify (for purposes of formatting, maintenance or Site administration only) such User Content. You also grant PKF NA the right to distribute and publicly display and perform such User Content for the purpose for which such User Content was submitted to the Service. PKF NA will not be liable for any third-party who infringes the intellectual property rights of the person or entity submitting the User Content. This license will be in effect until such User Content is removed from the Site.
  • For User Content such as comments to the PKF NA Discussions Forums and E-mails transmitted using the E-mail List Service you grant PKF NA an unrestricted, worldwide, irrevocable license to use, reproduce, display, perform, modify, transmit and distribute such User Content, you also agree that PKF NA is free to use any ideas, concepts, know-how or techniques that you send us for any purpose. Generally, we will not release your name or otherwise publicize the fact that you submitted such User Content to us unless: (a) you grant us permission to do so; (b) we first notify you that the User Content you submit to a particular part of the Site will be published or otherwise used with your name on it; or (c) we are required to do so by law.  However, inclusion of personal identification in submitted User Content will constitute a grant of permission to publicize the fact that you submitted such User Content, which PKF NA may or may not exercise in its sole discretion. In addition, PKF NA may, in its sole discretion, associate your Site User Name with any User Content submitted to the Discussion Forums or E-mail List Service.
COMMUNICATION NOT PRIVATE
You acknowledge that participation in Discussion Forums, E-mails transmitted using the E-mail List Service, and submission of User Content to Library Resource areas is not private communication. Others may view, download and print User Content so you should use caution when supplying personal information about yourself or your children.

PROHIBITED COMMUNICATIONS
You may only submit to the Site, User Content that is (a) owned by you, (b) submitted with the express permission of the owner, or (c) in the public domain and by submitting such User Content you hereby warrant to PKF NA that such is the case. You are prohibited from posting or transmitting to or from this Site any unlawful, threatening, libelous, defamatory, obscene, pornographic, or other Content that would violate any law or the rights of others, including without limitation, laws against copyright infringement. Violation of these restrictions may result in limitations on access by you to this Site.

PKF NA's RIGHT TO MANAGE USER CONTENT AND COMMUNICATIONS
PKF NA reserves the right, in its sole discretion, to delete or remove your User Content from the Site and to restrict, suspend or terminate your access to all or part of this Site, at any time for any reason without prior notice or liability. PKF NA may establish general practices and limits on the use of any Service, including, but not limited to, limits on retention time, file size, and storage space for User Content. PKF NA shall have no liability or responsibility for the deletion or failure to store any information or User Content in connection with any Service. PKF NA may, but is not obligated to, monitor, review, or edit (i) any areas on the Site where users transmit or post User Content, including but not limited to areas where Services are available, or chat rooms, bulletin boards or other user forums, and (ii) the substance of any User Content.

USE DISCUSSION FORUM, E-MAIL LIST SERVICE, AND RESOURCE LIBRARY CONTENT AT YOUR OWN RISK
The use of the Services or User Content, or other acquisition of any Content or User Content through the Site is done at your own discretion and risk and with your agreement that you will be solely responsible for any damage to your computer system or loss of data that results from such activities. No advice or information, whether oral or written, obtained by you from PKF NA or through or from the Site shall create any warranty not expressly stated in the Terms and Conditions of Use. To the maximum extent permitted by law, PKF NA will have no liability related to User Content arising under the laws of copyright, libel, privacy, obscenity, or otherwise. PKF NA also disclaims all liability with respect to the misuse, loss, modification, or unavailability of any User Content.

INDEMNITY
You agree to indemnify and hold PKF NA, and its subsidiaries, affiliates, officers, agents, 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 submit, post to or transmit through the Site (including, without limitation, any User Content), your use of the Site, your connection to the Site, your violation of the Terms and Conditions of Use, or your violation of any rights of another person or entity.

NOTIFICATION OF COPYRIGHT INFRINGEMENT
PKF NA will, in appropriate circumstances, terminate the accounts of users who infringe the intellectual property rights of others. If you believe that your work has been used or copied in a way that constitutes copyright infringement and such infringement is occurring on this Site or on sites linked to from this Site, please provide PKF NA's Copyright Agent a Notice containing the following elements: a physical or electronic signature of the person authorized to act on behalf of the owner of the copyright interest that is alleged to have been infringed; a description of the copyrighted work or works that you claim have been infringed and identification of what material in such work(s) is claimed to be infringing and which you request to be removed or access to which is to be disabled; a description of where the material that you claim is infringing is located on the PKF NA site; information sufficient to permit PKF NA to contact you, such as your physical address, telephone number, and email address; a statement by you that you have a good faith belief that the use of the material identified in your Notice in the manner complained of is not authorized by the copyright owner, its agent, or the law; a statement by you that the information in your Notice is accurate and, under penalty of perjury, that you are the copyright owner or authorized to act on the copyright owner's behalf. PKF NA's Copyright Agent for Notice of claims of copyright infringement can be reached as follows:

By mail:
  Copyright Agent
  PKF North America
  3700 Crestwood Parkway, Suite 350
  Duluth, GA 30096
By telephone: (770) 279-4560
By fax: (770) 279-4566
By email: webmaster@pkfna.org

THE COPYRIGHT AGENT SHOULD ONLY BE CONTACTED IF YOU BELIEVE THAT YOUR WORK HAS BEEN USED OR COPIED IN A WAY THAT CONSTITUTES COPYRIGHT INFRINGEMENT AND SUCH INFRINGEMENT IS OCCURRING ON THIS SITE OR ON SITES LINKED TO FROM THIS SITE. ALL OTHER INQUIRIES DIRECTED TO THE COPYRIGHT AGENT WILL NOT BE RESPONDED TO. SUCH INQUIRIES SHOULD BE MADE THROUGH REQUEST FOR INFORMATION PROCEDURE LOCATED ON THE SITE.

GOVERNING LAW AND JURISDICTION
This Site (excluding linked sites) is controlled by PKF NA from its offices within the state of Georgia, United States of America. By accessing this Site, you and PKF NA agree that all matters relating to your access to, or use of, this Site shall be governed by the statutes and laws of the State of Georgia, without regard to the conflicts of law principles thereof. You and PKF NA also agree and hereby submit to the exclusive personal jurisdiction and venue of the Superior Court of Gwinnett County and the United States District Court for the Northern District of Georgia with respect to such matters. PKF NA makes no representation that Content or Services available on this Site are appropriate or available for use in other locations, and accessing them from territories where their contents are illegal is prohibited. Those who choose to access this Site from other locations do so on their own initiative and are responsible for compliance with local laws.

TRADEMARK INFORMATION
The trademarks, logos and service marks ("Marks") displayed on this Site are the property of PKF NA or other third parties. You are not permitted to use the Marks without the prior written consent of PKF NA or such third party which may own the Marks. PKF NA and the PKF NA logo are trademarks of PKF North America.

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