TERMS AND CONDITIONS OF USE

Welcome to www.cpa-moms.com a website owned and operated by CPA MOMS, LLP, a Professional California Limited Partnership (“CPA MOMS”). By using this website, you agree to comply with and be bound by the following terms and conditions of use whether you have read them or not. Please review these terms and conditions carefully. Your continued use of the website and its services constitutes acceptance of any modified terms and conditions. Therefore you should review these terms of use from time to time. If you do not agree to these terms and conditions, you should not use this website.

1. Agreement. This Agreement (''the ''Agreement'') specifies the terms and conditions for access to and use of www.cpa-moms.com (the ''Site''). This Agreement may be modified at any time by CPA MOMS upon posting of the modified agreement. Any such modifications shall be effective immediately. You can view the most recent version of these terms at any time at www.cpa-moms.com/terms.php. Each use by you shall constitute and be deemed your unconditional acceptance of this Agreement.

2. Privacy. Our Privacy Policy governs visits to our Site. Please review our Privacy Policy at www.cpa-moms.com/privacypolicy.php.

3. Ownership. All content included on this Site, including but not limited to information, documents, logos, graphics, sounds, podcasts, and images (the "Materials") are owned either by CPA MOMS or by third party authors, developers, or vendors ("Third Party Providers") under license. All Materials included on this Site are and shall continue to be the property of CPA MOMS, or its content suppliers and is protected under applicable copyright, patent, trademark, and other proprietary rights. Any copying, redistribution, use or publication by you of any such content or any part of the Site is prohibited, except as expressly permitted in this Agreement. Under no circumstances will you acquire any ownership rights or other interest in any content by or through your use of this.

4. Intended Audience. This Site is intended for adults only. This website is not intended for any children under the age of 13.

5. Trademarks. CPA MOMS and others are either trademarks or registered trademarks of CPA MOMS. Other product and company names mentioned on this Site may be trademarks of their respective owners.

6. Site Use. CPA MOMS grants you a limited, revocable, nonexclusive license to use this Site solely for your own personal use and not for republication, distribution, assignment, sublicense, sale, preparation of derivative works, or other use. Any use not authorized hereunder, must be separately authorized in writing. You agree not to copy materials on the site, reverse engineer or break into the Site, or use Materials, products or services in violation of any law.

7. Links to Third Party Sites. This Site may contain links to websites controlled by parties other than CPA MOMS (the "Third Party Sites"). CPA MOMS is not responsible for and does not endorse or accept any responsibility for the availability, the contents or use of the Third Party Sites or any website accessed from a Third Party Site, or any changes or updates to such websites. CPA MOMS is not responsible for webcasting or any other form of transmission received from any Third Party Site. CPA MOMS is providing these links to you only as a convenience, and the inclusion of any link does not imply endorsement by CPA MOMS of the Third Party Site. You acknowledge that you bear all risks associated with access to and use of content provided on Third Party Sites and agree that CPA MOMS is not responsible for any loss or damage of any sort you may incur from dealing with a third party. You should contact the website administrator for the applicable Third Party Site if you have any concerns regarding such links or the content located on a Third Party Site.

8. Unsolicited Submissions. Except for the information requested in the request for consultation process, which will be handled in accordance with CPA MOMS’ Privacy Policy, CPA MOMS does not want you to submit confidential or proprietary information to it through this Site, without first contacting CPA MOMS. All comments, feedback, information or material submitted to CPA MOMS through or in association with this Site shall be considered non-confidential and CPA MOMS property, unless otherwise set forth herein or agreed to by CPA MOMS in writing. By providing any unsolicited submissions to CPA MOMS you hereby grant to CPA MOMS at no charge, a worldwide, royalty-free, perpetual license to republish anything you post or submit to the Site. CPA MOMS shall be free to use and/or disseminate such submissions on an unrestricted basis for any purpose. You acknowledge that you are responsible for the submissions that you provide, or that are provided through the use of your password and username, including their legality, reliability, appropriateness, originality and content.

9. Compliance with Laws. You agree to comply with all applicable laws regarding your use of the Site. You further agree that information provided by you is truthful and accurate to the best of your knowledge.

10. Indemnification. You agree to indemnify, defend and hold CPA MOMS and our partners, employees, and affiliates, harmless from any liability, loss, claim and expense, including reasonable attorney's fees, related to your violation of this Agreement or use of the Site.

11. Disclaimer.

DISCLAIMER- THIS SITE DOES NOT PROVIDE FINANCIAL OR ACCOUNTING ADVICE. The contents of www.cpa-moms.com (the “Site”), including, but not limited to, text, graphics, images, audio and other information, is a public resource of general information that is intended, but not promised or guaranteed, to be correct, complete and up-to-date. Further, this Site is not intended to be, and is not, a substitute for, financial, accounting or legal advice. You should not rely on any information provided herein, and should always seek the advice of your financial, tax or legal provider for any questions you may have regarding your individual situation. Any reliance on the information appearing on this Site is solely at your own risk. Never delay, avoid seeking or disregard any professional advice due to anything you have read on this Site. The links on the Site are not intended to be referrals or endorsements of the linked entities. Do not send confidential or sensitive information through this Site or any links contained on the Site.

To the extent that this publication contains contributions from tax professionals, if any, who are subject to the rules of professional conduct set forth in Circular 230, as promulgated by the United States Department of the Treasury, any U.S. federal tax advice that is contained in such contributions was not intended or written to be used by any taxpayer for the purpose of avoiding penalties that may be imposed on the taxpayer by the Internal Revenue Service, and it cannot be used by any taxpayer for such purpose.

THE INFORMATION ON THIS SITE IS PROVIDED ON AN ''AS IS,'' ''AS AVAILABLE'' BASIS. YOU AGREE THAT USE OF THIS SITE IS AT YOUR SOLE RISK. CPA MOMS DISCLAIMS ALL WARRANTIES OF ANY KIND, INCLUDING BUT NOT LIMITED TO ANY EXPRESS WARRANTIES, STATUTORY WARRANTIES, AND ANY IMPLIED WARRANTIES OF: MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, AND NON-INFRINGEMENT. TO THE EXTENT YOUR JURISDICTION DOES NOT ALLOW LIMITATIONS ON WARRANTIES, THIS LIMITATION MAY NOT APPLY TO YOU. YOUR SOLE AND EXCLUSIVE REMEDY RELATING TO YOUR USE OF THE SITE SHALL BE TO DISCONTINUE USING THE SITE.

12. Limitation of Liability.

UNDER NO CIRCUMSTANCES WILL CPA MOMS BE LIABLE OR RESPONSIBLE FOR ANY DIRECT, INDIRECT, INCIDENTAL, CONSEQUENTIAL (INCLUDING DAMAGES FROM LOSS OF BUSINESS, LOST PROFITS, LITIGATION, OR THE LIKE), SPECIAL, EXEMPLARY, PUNITIVE, OR OTHER DAMAGES, UNDER ANY LEGAL THEORY, ARISING OUT OF OR IN ANY WAY RELATING TO THE SITE, YOUR SITE USE, OR THE CONTENT, EVEN IF ADVISED OF THE POSSIBILITY OF SUCH DAMAGES. YOUR SOLE REMEDY FOR DISSATISFACTION WITH THE SITE AND/OR CONTENT IS TO CEASE ALL OF YOUR SITE USE.

You may have additional rights under certain laws (including consumer laws) that do not allow the exclusion of implied warranties, or the exclusion or limitation of certain damages. If these laws apply to you, the exclusions or limitations in this Agreement that directly conflict with such laws may not apply to you.

13. Use of Information. CPA MOMS reserves the right, and you authorize us, to use and assign all information regarding Site uses by you and all information provided by you in any manner consistent with our Privacy Policy www.cpa-moms.com/privacypolicy.php.

14. Copyrights and Copyright Agent. If you believe your work has been copied in a way that constitutes copyright infringement, please provide a notice containing all of the following information to our Copyright Agent:

(a) An electronic or physical signature of the person authorized to act on behalf of the owner of the copyright interest;

(b) A description of the copyrighted work that you claim has been infringed;

(c) A description of where the material that you claim is infringing is located on the Site;

(d) Your address, telephone number, and e-mail address;

(e) A statement by you that you have a good faith belief that the disputed use is not authorized by the copyright owner, its agent, or the law; and

(f) A statement by you, made under penalty of perjury, that the above information in your notice is accurate and that you are the copyright owner or authorized to act on the copyright owner's behalf.

Our Copyright Agent for Notice of claims of copyright infringement on the Site can be reached as follows:

877-CPA-MOMS
http://www.cpa-moms.com/contact

15. Applicable Law. You agree that the laws of the State of California, without regard to conflicts of laws provisions will govern these Terms and Condition of Use and any dispute that may arise between you and CPA MOMS or its affiliates. Any legal action or proceeding relating to your access to or use of the Site shall be instituted in a state or federal court in California, and in the County of San Diego. You and CPA MOMS agree to submit to the jurisdiction of, and agree that venue is proper in, these courts in any such legal action or proceeding.

16. Severability. If any provision of this Agreement shall be adjudged by any court of competent jurisdiction to be unenforceable or invalid, that provision shall be limited or eliminated to the minimum extent necessary so that this Agreement will otherwise remain in full force and effect.

17. Termination. CPA MOMS may terminate this Agreement at any time, with or without notice, for any reason.

18. Contact Information.

CPA MOMS, LLP
877-CPA-MOMS
http://www.cpa-moms.com/contact/