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    Terms of Service 

    Last updated on February 28, 2014.

    These Terms of Service (the “Terms”) apply to AICPA’s Center for Plain English Accounting subscription service and all related services (the “Service”) provided to you by the AICPA’s Center for Plain English Accounting. Your access to and use of the Service is subject to these Terms, as well as all applicable U.S. laws and regulations.

    Please read these Terms carefully. By subscribing to and using the Service, you are accepting and agreeing to these Terms provided by AICPA and/or any of its subsidiaries and affiliates (“AICPA”). If you are not willing to be bound by these Terms, do not use the Service. Your access to and use of the Service constitutes your acceptance of and agreement to abide by each of these Terms. These Terms may be changed, modified, supplemented or updated by AICPA from time to time without advance notice by posting here and you will be bound by any such changed, modified, supplemented or updated Terms if you continue to use the Service after such changes are posted.

    1. Registration.
      In order to use the Service you are required to be a registered user. By becoming a registered user (each a “Registered User”) you represent, warrant and covenant that during the registration process you provided accurate, truthful, and complete information. We may require you to sign additional agreements or forms in order to become a Registered User. We have no obligation to accept applications to become a Registered User. Upon acceptance of your application you will be assigned a user name and password (respectively the “User Name” and “Password”, and together, your “Registration Information”) that will allow you to access the Service. As a Registered User, AICPA will set up for you an account (the “Account”). It is your obligation to keep your Registration Information accurate and up-to-date, and failure to do so shall constitute a breach of these Terms which may result in immediate termination of your Account. You may not share your Registration Information with any third party, or permit any third party to use your Account, except as otherwise set forth in these Terms.
    2. Registration on Behalf of a Company.
      If you are registering on behalf of your Company, you represent that you are authorized to enter into, and bind the entity to, these Terms and register for use of the Service. You are solely responsible for ensuring that your adherence to these Terms are in compliance with all laws, rules, and regulations applicable to you. We reserve the right to revoke access to the Service where these Terms or use of the Service is prohibited.
    3. Account Set Up.
      Your Account shall only be used for legitimate services. If you add other users to your account (i) such users shall only be authorized users on behalf of your Company, and (ii) you shall be solely liable for the activity in the Account, and shall ensure such activity is in compliance with these Terms.
    4. Accountability.
      You are solely responsible and liable for activity that occurs by using your User Name and/or Account and shall be responsible for maintaining the confidentiality of your Password. You will immediately notify AICPA in writing of any change in authorization, any unauthorized use of your Account or User Name, or other account related security breach of which you are aware.
    5. Limited Rights.
      Upon becoming a Registered User, AICPA grants you, and you accept, a non-exclusive, non-transferable (except as expressly provided herein) and limited right to access and use the Service for the sole purpose of using the Service. Except as expressly permitted by these Terms, you may not, directly or indirectly or through any other person or entity, use, rent, lease, sell, transfer (by sublicense, assignment or otherwise), time share, modify, reproduce, copy, make derivative works from, distribute, publish, or publicly display the Service. You may not reverse engineer, decompile, or otherwise attempt to discover the source code for the Service. You may use the Service only for the purposes contemplated hereunder. All rights not specifically granted hereunder are reserved to AICPA.
    6. Ownership of Service.
      Except as expressly provided herein, AICPA shall have the sole and exclusive ownership of all right, title and interest in and to the Service, any enhancements thereto, any documentary or other materials regarding its use, and any data provided to you by AICPA in whatever form or media. As between AICPA and you, AICPA or its licensors shall remain the sole and exclusive owner of all right, title, and interest in and to the Service.
    7. Payment Terms; Refund Policy.
      You agree to pay any fees and taxes that may accrue in relation to your use of the Service, if any. All sales on the Service are non-refundable and non-transferable except as expressly provided in these Terms. We reserve the right, but have no obligation, to confirm the credibility of all payment transactions, including confirming the validity of credit card transactions, and you acknowledge that such process may delay or preclude receipt of payments. We are not obligated to process payments (i) that have been made by fraudulent, illegal, or unauthorized means, as determined by us in our sole discretion or (ii) to any account located in a country or territory where there is high-risk for fraudulent activity, as reasonably determined by us in our sole discretion.

      All prices, fees, and other amounts referred to on the Service are in U.S. dollars and do not include any taxes. You will be responsible for the payment of any taxes applicable to the provision of services through the Service. We will issue any governmental forms we are required to issue to applicable government agencies with jurisdiction over any Service transaction. We reserve the right to introduce fees for other services (such as Extended Services (as defined below)). Refund requests will be processed at our sole discretion.

    8. Privacy. Use of the Service is governed by our Privacy Policy, which is incorporated into these Terms by reference. The Privacy Policy is available for review at http://www.aicpa.org/PrivacyandTerms/Pages/privacy.aspx.
    9. Disclaimer. The Service, other content provided through the Service including Extended Services, and all technology, software, materials, data, or images provided or used by or on behalf of AICPA or its licensors in connection with the Service (collectively the “Service Offerings”) are provided “as is” and on an “as available” basis. Except as expressly set forth herein, AICPA makes no other representation or warranty of any kind, whether express, implied, statutory, or otherwise with respect to the platform offerings. Except to the extent prohibited by applicable law, AICPA disclaims all implied warranties with respect to the Service Offerings, including any implied warranties of merchantability, satisfactory quality, fitness for a particular purpose, non-infringement, and quiet enjoyment, and any warranties arising out of any course of dealing, performance, or trade usage. AICPA will not be held responsible for (a) any errors, inaccuracies, or service interruptions, including power outages or system failures; or (b) any unauthorized access to, use of, or alteration of, or deletion, destruction, damage, or loss of, any data, images, text, or other information or content. AICPA may discontinue any aspect of the Service or any Service Offering, or may change the nature, features, functions, scope, or operation of the Service at any time. AICPA also does not warrant in any way that the Service or the Service Offerings will be provided in an uninterrupted manner or that the related content will be error-free or free of harmful components.
    10. Limitation of Liability.
      TO THE EXTENT PERMITTED BY LAW, IN NO EVENT SHALL AICPA BE LIABLE FOR ANY INDIRECT, INCIDENTAL, CONSEQUENTIAL, SPECIAL OR EXEMPLARY DAMAGES, INCLUDING, WITHOUT LIMITATION ANY LOST OPPORTUNITY OR PROFITS, COSTS OF PROCUREMENT OF SUBSTITUTE GOODS OR SERVICES, LOSS OF GOODWILL OR ANY OTHER INTANGIBLE BENEFIT, EVEN IF SUCH DAMAGES ARE FORESEEABLE AND WHETHER OR NOT AICPA HAS BEEN ADVISED OF THE POSSIBILITY THEREOF. IN NO EVENT SHALL AICPA’S LIABILITY EXCEED THE TOTAL AMOUNT PAID TO AICPA BY YOU FOR SERVICES DURING THE PRECEDING SIX (6) MONTHS. SOME STATES DO NOT ALLOW THE LIMITATION OR EXCLUSION OF LIABILITY FOR INCIDENTAL OR CONSEQUENTIAL DAMAGES, SO THE ABOVE LIMITATION OR EXCLUSION MAY NOT APPLY TO YOU.
    11. Severability.
      Should any term of these Terms be declared void or unenforceable by any court of competent jurisdiction, such declaration shall have no effect on the remaining terms hereof.
    12. Governing Law; Venue; Arbitration; Class Action Waiver.
      You agree that any dispute or claim arising out of the Service or these Terms shall be settled by binding arbitration in the State of North Carolina under the American Arbitration Association Rules. The proceedings shall be conducted and all evidence shall be offered in the English language. Regardless of any law to the contrary, any claim against us must be filed within one year of the time such claim arose, otherwise such claim will be barred forever. We agree that regardless of any law to the contrary, that the arbitrator shall have no authority to award, punitive or exemplary damages against any party to this agreement. Notwithstanding the above, we may apply to any court of competent jurisdiction for a temporary restraining order or other interim relief, as necessary without breach of this agreement and without abridgment of the powers of the arbitrator.

      These Terms and the Service shall be governed by the laws of the State of North Carolina, without regard to conflicts of laws provisions and such law shall be applied by the arbitrator to the merits of any dispute or claim.

      The Service is and remains a U.S. offering and all use of the information collected is and shall remain subject to U.S. law and practice.

      By using the Service, you irrevocably waive any rights to seek and/or obtain injunctive or other equitable relief and any defense of forum non conveniens. Any and all disputes, claims and causes of action arising out of or connected with the Service will be resolved individually, without resort to any form of class action.

    13. Additional Terms and Conditions; Extended Services
      The services offered through the Service are subject to the additional terms and conditions specified by AICPA on its Site Terms and Conditions (the “AICPA Terms”), which is available for review at http://www.aicpa.org/PrivacyandTerms/Pages/privacy.aspx. In the event of a conflict between the AICPA Terms and these Terms, these Terms shall govern. Some Services offered through the Service ("Extended Services") may also be subject to additional terms and conditions specified by AICPA from time to time, including but not limited to additional fees to be agreed upon by the parties.

    Questions & Contact Information
    Please contact us if you have questions about our Terms at: American Institute of CPAs, 220 Leigh Farm Road, Durham, NC 27707 or by phone at 1-877-777-7077.
    Copyright © 2006-2014 American Institute of CPAs.