These Terms of Use were last updated August 21, 2025.

The following Terms of Use (“Terms of Use”) apply to your use of our web sites (including nasba.org, thecpt.org, and aequointernational.com as well as our applicant portal) (the “Sites”), our mobile application, and any other NASBA services that link to these Terms (together with the mobile application “Services”) and form a legal agreement between you (“you” or “your”) and the National Association of State Boards of Accountancy (“NASBA”, “we”, or “our”) governing your use of the Sites and Services. NASBA reserves the right to change or update these Terms of Use at any time. All changes are effective immediately when posted and apply to all access to and use of the Sites and Services thereafter. By using the Sites or Services after NASBA posts revised Terms of Use, you accept and agree to the changes.  We ask that you visit these Terms of Use periodically to review the current terms and information.

YOU SHOULD READ THESE TERMS OF USE CAREFULLY AS THEY GOVERN YOUR ACCESS TO AND USE OF THE SITES, SERVICES AND ANY ASSOCIATED FUNCTIONALITY, CONTENT, OR RESOURCES, INCLUDING ANY BLOGS, FORUMS, OR SOCIAL MEDIA PAGES OPERATED BY NASBA. THESE TERMS SHALL REMAIN IN EFFECT UNTIL YOU CEASE USING THE SITES OR SERVICES. YOU MUST BE AT LEAST 16 YEARS OLD TO ACCESS AND USE THE SITES. USE OF THE SITE REQUIRES ACCEPTANCE OF THESE TERMS. IF YOU DO NOT AGREE WITH THESE TERMS, YOU ARE NOT GRANTED PERMISSION BY NASBA TO ACCESS OR OTHERWISE USE THE SITE AND ARE INSTRUCTED TO EXIT THE SITE IMMEDIATELY.

IF YOU ARE ACCESSING OUR SITES OR SERVICES FROM A JURISDICTION OUTSIDE THE UNITED STATES, ADDITIONAL TERMS AND CONDITIONS MAY APPLY, AS SET FORTH IN ANY INFORMED CONSENT YOU AGREE TO WITH NASBA.

THESE TERMS OF USE CONTAIN A BINDING ARBITRATION CLAUSE AND CLASS ACTION WAIVER THAT AFFECT YOUR RIGHTS TO RESOLVE A DISPUTE WITH US, AS WELL AS DISCLAIMERS OF WARRANTIES, AND DISCLAIMERS OF LIABILITY. THIS MEANS YOU CANNOT BRING CLAIMS AGAINST NASBA OR ITS AFFILIATES IN COURT AND CONFIRMS YOUR AGREEMENT TO A CLASS ACTION WAIVER IN ARBITRATION. IT AFFECTS YOUR LEGAL RIGHTS. PLEASE READ IT CAREFULLY.

Privacy

We have developed a Privacy Policy to inform you of our practices with respect to the collection, use, disclosure, and protection of personal information, and we will treat any information we collect or receive from you through the Sites in accordance with our Privacy Policy which is incorporated into these Terms of Use by reference. You can find the Privacy Policy here or a link to it on our home page. By using this Sites or Services you acknowledge you have read and understood Our Privacy Policy and you consent to all actions taken by us with respect to your information in compliance with the Privacy Policy. If you are unwilling to accept the terms and conditions of our Privacy Policy, please do not use the Site or Services.

Eligibility

You represent and warrant that you (a) are above the legal age of majority in your jurisdiction of residence, (b) have not previously been suspended or removed from the Site, (c) do not have more than one (1) account at any given time for the Site; (d) you will only provide us with true, accurate, current, and complete information if you register for an account. If we believe or suspect that your information is not true, accurate, current or complete, or suspect fraudulent use of the site via any automated tools or otherwise, we may deny or terminate your access to the Site or Services (or any portion thereof) and (e) that you have full power and authority to enter into the Terms of Use and in doing so will not violate any other agreement to which you are a party.

Sites’ Content, Trademarks and Logos

All contents of our Sites and Services are owned by NASBA. All rights reserved. Our Sites and Services contain copyrighted material, trademarks, service marks, logos, trade dress and other proprietary content, including but not limited to text, photographs, images, graphics, displays, video and audio, (collectively, the “Content”), and the Content and the entire selection, coordination, arrangement and “look and feel” of the Sites and Services are copyrighted as a collective work under United States copyright laws. All Content is property of NASBA. Except as expressly provided in these Terms of Use, you may not use, modify, republish, frame, license, transfer, post, transmit, create derivative works from, or otherwise exploit any Content from our Sites, in whole or in part, without the express permission of NASBA. You may not sell, modify, distribute, republish, display, copy, reproduce, download, transmit, license, create derivative works from, transfer, or otherwise exploit any Content or information from the Site or Services, in whole or in part, without our express written permission. You may not “mirror” any Content or information from the Site or Services on any other server without NASBA’s express prior written permission. You also agree not to permit or to encourage any third party to do any of the same. Nothing contained in these Terms of Use shall be construed as conferring any other license or right, express or implied, under any of NASBA’s intellectual property rights. The NASBA trademark and logo are the intellectual property of NASBA and may not be used in any manner that is likely to confuse our users, or in any way disparage or discredit NASBA. Any rights not expressly granted are reserved.

The Sites and Services may not be continuously available due to maintenance or repairs or due to computer problems or crashes, disruption in Internet service or other unforeseen circumstances. Content is intended for use and display only where its use and display are permissible in accordance with applicable laws and regulations.

Specific Prohibitions on Use

You may use the Site and Services only for lawful purposes and in accordance with these Terms of Use. NASBA specifically prohibits use of our Sites and Services, and all users agree not to use our Sites or servings, for any of the following:

  • Deleting, modifying, hacking, or attempting to change or alter any of the Content on the Sites or Services.
  • Using any device, software or routine to interfere or attempt to interfere with the proper working of our Sites or Services or any activity being conducted on our Sites or Services.
  • Using any robot, scraper, spider, crawler, indexing agent or other automatic or manual device or process, except for a generally available search engine.
  • Removing, deleting, altering, or obscuring any trademarks, or otherwise removing or modifying any copyright or other intellectual property or proprietary rights notices from the Sites, Services, or any Content.
  • Reverse engineering, disassembling, decompiling, or decoding the Sites, Services, or any Content therein, in whole or in part.
  • Using any NASBA name, service mark, or trademark without our prior written consent, including without limitation as metatags, search engine keywords, or hidden text, or remove any copyright notice or trademark legend, attribution or other notice placed on or contained within any of the Content.
  • Using any material or information, including images or photographs, which are made available through the Sites or Services in any manner that infringes any copyright, trademark, patent, trade secret or other proprietary right of any party.
  • Uploading files that contain viruses, Trojan horses, worms, time bombs, cancelbots, corrupted files, or any other similar software or programs that may damage the operation of another’s computer or property of another.
  • Creating a false identity for the purpose of misleading others, or publishing, posting, uploading, distributing or disseminating any inappropriate, profane, obscene, indecent or unlawful topic, name, material or information.
  • If you have a password, disclosing or sharing your password with any third parties or using your password for any unauthorized purpose.
  • Aggregating, copying or duplicating in any manner any of the Content available from our Sites or Services.
  • Posting on or transmitting through the Sites or Services any material or content that is unlawful, harmful, threatening, abusive, harassing, defamatory, vulgar, obscene, profane, hateful, or otherwise objectionable.
  • Engaging in any other activity deemed by NASBA to be in conflict with the spirit or intent of these Terms of Use.

If you violate these Terms of Use, NASBA reserves the right to (i) terminate, suspend or limit your access to or use of the Site or Services; (ii) notify law enforcement, regulatory authorities, impacted third parties, and others as we deem appropriate; or (iii) refuse to provide our services to you in the future; and/or take legal action against you. 

Access and Registration

Subject to the terms and conditions of these Terms of Use, we grant to you, for your personal, non-commercial use only, a non-exclusive, limited, non-transferable, and revocable license to access and use the Site and Content (except with respect to the Registered Services, as defined below), solely for your personal use.

To gain access to some parts of the Sites and Services, you must sign an informed consent and register with us (“Registered Services”). Upon completion of such registration, and subject to the terms and conditions of these Terms of Use, we hereby grant you a limited, revocable, personal, non-exclusive, non-transferable right during the term of these Terms of Use to access and use the Registered Services for your personal use. You may also be asked to provide us with a method of payment if you are using certain Services. You may be asked to provide your email address and other personally identifiable information if you are using certain Services. If you provide your email address to NASBA, you consent to the receipt of emails from NASBA. Please review our Privacy Policy for more information on our security measures to protect your personal information provided to us.

Responsibilities of the User

You are solely responsible for the information that you enter into the system. You are responsible for using a secure password. You must always keep your password confidential. If you should lose it, please notify us immediately. You may not use the account, user name or password of any other individual or company at any time without the express written permission and consent of the holder of the account, user name or password. NASBA will not be liable for any loss or damage arising from your failure to comply with this section. You will be solely responsible for any damages or losses that may be incurred or suffered as a result of your failure to maintain strict confidentiality of your username and password. For so long as you use the Sites or Services you agree to provide accurate, true, and correct information, including by logging in and making changes to your account to update information as needed. You agree to comply with all applicable domestic and foreign laws regarding your use of our Sites and Services. NASBA reserves the right to report instances of suspected non-compliance by you or others to the relevant authorities, including reporting your personal data to the relevant authorities as necessary to comply with relevant laws and data privacy best practices.

Refund Policy

Regarding Sites and Services that accept payment from you, please note that refunds will not be given. Exceptions may be granted on a case by case basis as determined by NASBA.

Social Media Non-Endorsement 

NASBA provides opportunities for user interaction within its Sites and on social media profiles on sites such as Facebook, Twitter, LinkedIn, Instagram, and various blogging sites. On those social media accounts, content and links to other Internet sites should not be construed as an endorsement of the organizations, entities, views, or content contained therein. NASBA is not responsible for content or links posted by others.

Mobile Services

The Sites may offer certain tools or online functionality that are available to you via your mobile phone or other mobile device (collectively, “Mobile Services”). Please note that your mobile carrier’s normal messaging, data, and other rates and fees will apply to your use of the Mobile Services. In addition, downloading, installing, or using certain Mobile Services may be prohibited or restricted by your mobile carrier, and not all Mobile Services may work with all carriers or devices. Therefore, you are responsible for checking with your mobile carrier to determine if the Mobile Services are available for your mobile device(s), what restrictions, if any, may be applicable to your use of the Mobile Services, and how much they will cost you. Nevertheless, all use of these Sites and its Mobile Services shall be governed by these Terms of Use.

Wireless Features and Communications

The Sites and Services may offer features that are available to you via your mobile device including the ability to access the Sites features, upload content to the Sites, and receive messages from the Sites and Services (including email notifications, calls, and/or SMS messages) (collectively, “Wireless Features”). By using the Sites and Services, you agree that NASBA may change, alter, or modify the settings or configurations on your Device in order to allow for or optimize your use of the Sites. You agree that as to the Wireless Features for which you are registered for, we may send communications via such features or apps to your wireless Device regarding us or other parties. Further, we may collect information related to your use of the Wireless Features. If you have registered for Wireless Features, then you agree to notify NASBA of any changes to your wireless contact information (including phone number) and update your accounts on the Sites to reflect the changes. If the Sites includes push notifications or other mobile communication capability, you hereby approve our delivery of electronic communications directly to your mobile Device. These notifications, including badge, alert or pop-up messages, may be delivered to your Device even when it is running in the background. You may have the ability, and it is your responsibility, to control the notifications you do, or do not, receive via your Device through your Device settings. Standard message, data and other fees may be charged by your carrier, and carriers may deduct charges from pre-paid amounts or data allowances, for which you are responsible. Your carrier may prohibit or restrict certain Wireless Features, and certain Wireless Features may be incompatible with your carrier or wireless Device. Contact your carrier with questions regarding these issues.

Location-Based Features

If you have enabled GPS, geo-location or other location-based features on any NASBA mobile application or website, you acknowledge that your Device location will be tracked and may be shared with others consistent with the Privacy Policy. Some mobile applications or websites allow for you to disable location-based features or manage preferences related to them. You can also uninstall any NASBA mobile application.

Certain features and areas of the Sites and Services are available only with registration or login. If you are required to register and select a unique login and password (“Personal Login Information”), you must keep your Personal Login Information confidential, including taking appropriate measures to maintain the confidentiality, such as logging off and closing the Internet browser, especially when you are connected to the Internet through an unsecured network or when using a public computer. Your Personal Login Information is personal to you, and you may not allow any third party to use it under any circumstances. NASBA is not liable for any harm caused by or related to the theft, misappropriation, disclosure, or unauthorized use of your Personal Login Information. You must contact NASBA immediately if you become aware of or believe there is or may have been any unauthorized use of your Personal Login Information or otherwise wish to deactivate your Personal Login Information due to security concerns.

Access to Sites and Services, Including Meetings and Events

We reserve the right to modify, cancel or discontinue service or access to the Sites or Services to anyone, at any time, for any reason. NASBA may also impose limits on certain features, certain Services or all of our Sites without notice or liability. You acknowledge and agree that NASBA will not be liable to you or any third party in the event that we exercise our right to modify, cancel or discontinue any Sites or Services.

By registering for or attending NASBA meetings and events, you acknowledge that NASBA meetings and events are designated for NASBA Members and invited affiliated organizations and guests only.  By attending these meetings and events as an attendee or guest of an attendee, you consent to being photographed and/or videoed, with your photograph and/or video shared publicly by NASBA. You agree to maintain professional and respectful conduct at all NASBA meetings and events, including refraining from threatening or harmful behavior. NASBA reserves the right to deny entry at its discretion or restrict access in the event of a violation of the terms and conditions. This includes violating any rules and regulations of a meeting or event venue. In the event of damage to a meeting or event venue, you agree that you will be bound by these Terms of Use, including the Terms of Use Provisions below regarding limitations on liability, indemnification, and limitation on actions brought against NASBA. Your participation at any NASBA meetings and events is at your own risk.

You agree that if you object to any modifications to the Sites, your only recourse is to discontinue use of the Sites or not attend a meeting or event.

Export Compliance

NASBA and you will comply with all relevant United States export control laws and regulations. Without limiting the foregoing, (a) you acknowledge that the Sites may be subject to the United States Export Administration Regulations; (b) you affirm that you are not, and you will not access or use the Sites in a United States embargoed country and (c) you are not on the U.S. Commerce Department’s Denied Persons, Entity, or Unverified Lists, or the U.S. Treasury Department’s list of Specially Designated Nationals and Consolidated Sanctions list, and (d) you are responsible for complying with all applicable foreign and U.S. laws and regulations regarding import, export, access, or use of the Site. NASBA is restricted from providing access to its Sites and Services from certain countries and by certain individuals subject to U.S. sanctions laws and restrictions.

No Warranties; Limitation of Liability

TO THE FULLEST EXTENT PERMISSIBLE UNDER APPLICABLE LAW, NASBA MAKES NO REPRESENTATION OF ANY KIND REGARDING OUR MEETINGS, GUEST EVENTS, SITES, OR SERVICES, CONTENT OR ANY PORTION THEREOF, WHICH ARE PROVIDED ON AN “AS IS” AND “AS AVAILABLE” BASIS, “WITH ALL FAULTS.” THE MATERIAL AND CONTENT OF OUR SITES MAY CONTAIN INACCURACIES OR TYPOGRAPHICAL ERRORS. NASBA MAKES NO REPRESENTATIONS ABOUT THE ACCURACY, RELIABILITY, COMPLETENESS, OR TIMELINESS OF THE MATERIAL OR CONTENT. THE USE OF OUR SITES, THE MATERIAL AND CONTENT IS AT YOUR OWN RISK. CHANGES ARE PERIODICALLY MADE TO OUR SITES AND MAY BE MADE AT ANY TIME. NASBA EXPRESSLY DISCLAIMS ALL WARRANTIES OF ANY KIND, WHETHER EXPRESS, IMPLIED, OR STATUTORY, INCLUDING BUT NOT LIMITED TO, THE IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, AND NON-INFRINGEMENT, AS WELL AS ALL WARRANTIES ARISING BY USAGE OF TRADE, COURSE OF DEALING, OR COURSE OF PERFORMANCE. NASBA EXPRESSLY DISCLAIMS ANY AND ALL WARRANTIES AND REPRESENTATIONS (A) REGARDING THE USE OR THE RESULTS OF THE USE OF THE INFORMATION, SERVICES OR MATERIALS FROM THE SITES IN TERMS OF THEIR CORRECTNESS, ACCURACY, RELIABILITY OR OTHERWISE; (B) THAT THE SITES WILL MEET YOUR REQUIREMENTS OR WILL BE AVAILABLE ON AN UNINTERRUPTED, TIMELY, SECURE, OR ERROR-FREE BASIS; (C) THAT THE CONTENT AND MATERIALS MADE AVAILABLE THROUGH THE SITES WILL BE UP-TO-DATE, COMPLETE, COMPREHENSIVE OR ACCURATE; OR (D) THAT DEFECTS, IF ANY, WILL BE CORRECTED. FURTHER, PLEASE NOTE THAT NO ADVICE OR INFORMATION OBTAINED BY YOU FROM THE SITES SHALL CREATE ANY WARRANTY NOT EXPRESSLY PROVIDED FOR IN THESE TERMS OF USE. YOU AGREE THAT YOUR USE OF THE SITES AND SERVICES SHALL BE AT YOUR SOLE RISK. YOU UNDERSTAND AND AGREE THAT ANY CONTENT AND/OR DATA ACCESSED, DOWNLOADED, OR OTHERWISE OBTAINED THROUGH THE USE OF THE SITES AND SERVICES IS USED AT YOUR OWN RISK AND THAT YOU WILL BE SOLELY RESPONSIBLE FOR ANY DAMAGE TO YOUR COMPUTER SYSTEM OR LOSS OF DATA THAT RESULTS FROM THE DOWNLOAD OF SUCH CONTENT, MATERIAL AND/OR DATA. NASBA DOES NOT WARRANT THAT THE SITES, SERVICES, OR ANY CONTENT ARE FREE OF VIRUSES OR OTHER HARMFUL COMPONENTS THAT MANIFEST CONTAMINATING OR DESTRUCTIVE PROPERTIES. IN NO EVENT SHALL NASBA BE LIABLE FOR ANY INDIRECT, INCIDENTAL, SPECIAL, PUNITIVE, EXEMPLARY, INCREASED OR CONSEQUENTIAL DAMAGES, LOSS OF PROFITS, DATA, GOODWILL OR USE, INCURRED BY YOU OR ANY THIRD PARTY, WHETHER IN AN ACTION IN CONTRACT OR TORT (INCLUDING NEGLIGENCE AND STRICT LIABILITY), ARISING FROM YOUR ACCESS TO OR INABILITY TO ACCESS, OR USE OF, OUR SITES OR SERVICES OR ATTENDANCE AT MEETINGS A/OR NASBA EVENTS, EVEN IF NASBA HAS BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES. AS SOME STATES DO NOT ALLOW THE EXCLUSION OR LIMITATION OF LIABILITY FOR CONSEQUENTIAL OR INCIDENTAL DAMAGES, THE ABOVE LIMITATION MAY NOT APPLY TO YOU. IN SUCH STATES, NASBA’S LIABILITY IS LIMITED TO THE GREATEST EXTENT PERMITTED BY LAW. NASBA’S TOTAL AGGREGATE LIABILITY FOR ALL CLAIMS ARISING OUT OF OR RELATING TO OUR SERVICES AND SITES AND THE CONTENT SHALL BE LIMITED TO ACTUAL DIRECT DAMAGES THAT CAN BE PROVEN UP TO THE GREATER OF ONE HUNDRED DOLLARS ($100.00) OR THE AMOUNT OF ANY FEES PAID BY YOU TO NASBA FOR USE OF OUR SITES DURING THE PAST TWELVE (12) MONTHS.

SOME JURISDICTIONS DO NOT ALLOW CERTAIN LIMITATIONS OR EXCLUSIONS OF LIABILITY IN SOME CIRCUMSTANCES. CONSEQUENTLY, SOME OF THE FOREGOING LIMITATIONS MAY NOT APPLY TO YOU. IF YOU ARE A RESIDENT OF NEW JERSEY, TO THE EXTENT NEW JERSEY LAW PROHIBITS THE LIMITATIONS AND/OR EXCLUSIONS OF LIABILITY SET FORTH IN THESE TERMS, SUCH LIMITATIONS AND/OR EXCLUSIONS SHALL NOT APPLY TO YOU. FURTHERMORE, NASBA IS NOT CONSIDERED TO BE (1) A LICENSING JURISDICTION, REGULATOR, LICENSING AUTHORITY, CERTIFYING ORGANIZATION OR THE LIKE WITH AUTHORITY TO GOVERN, ADVISE, OR MAKE ANY OFFICIAL DECISIONS OF ANY NATURE REGARDING ANY OFFICIAL RULES CONCERNING LICENSING; (2) AN ENTITY AUTHORIZED BY ANY LICENSING JURISDICTION, LICENSING AUTHORITY, CERTIFYING ORGANIZATION OR THE LIKE TO MAINTAIN OFFICIAL RECORDS REGARDING LICENSURE OTHER THAN PROVIDED THROUGH CERTAIN NASBA SERVICES; OR (3) AN AUTHORITY PROVIDING LEGAL OR FINANCIAL ADVICE ON ANY MATTER REGARDING LICENSURE, AND NASBA SHALL NOT BE RESPONSIBLE FOR ANY DECISIONS OR INDECISIONS, FOR WHATEVER REASON MADE, MADE BY ANY USER OF OUR SITES. THE MATERIAL CONTAINED ON OUR SITES HAS BEEN PREPARED BY NASBA AS A SERVICE TO ITS USERS AND IS NOT INTENDED TO CONSTITUTE LEGAL OR FINANCIAL ADVICE. THE COMPANY HAS USED REASONABLE EFFORTS IN COLLECTING, PREPARING, AND PROVIDING QUALITY INFORMATION, BUT DOES NOT WARRANT OR GUARANTEE THE ACCURACY, COMPLETENESS, ADEQUACY OR CURRENCY OF THE INFORMATION CONTAINED IN OR LINKED TO OUR SITES. USERS OF INFORMATION FROM OUR SITES, INCLUDING E-MAIL MESSAGES AND LINKS, DO SO AT THEIR OWN RISK.

Limitation on Actions Brought Against NASBA

You agree that any claim or cause of action arising out of your use of our Services (including meetings and events), Sites, or these Terms of Use must be filed within one (1) year after such claim or cause of action arose or it shall forever be barred, notwithstanding any statute of limitations or other law to the contrary. Within this period, any failure by NASBA to enforce or exercise any provision of these Terms of Use or related right shall not constitute a waiver of that right or provision.

Indemnification

You agree to defend, indemnify and hold harmless NASBA, its affiliates, licensors, and service providers, and NASBA’s and their respective officers, directors, employees and agents, from and against any claims, liabilities, damages, judgments, awards, losses, cost, expenses,  fees, actions and demands, including without limitation reasonable legal and accounting fees, alleging or resulting from your use of our Sites or Services, including meetings and events, or your breach of these Terms of Use.

Copyright Infringement

In accordance with the Digital Millennium Copyright Act (“DMCA”) http://lcweb.loc.gov/copyright/, NASBA has designated an agent to receive notifications of alleged copyright infringement associated with our Sites or Services. NASBA will, upon receiving proper notice as set forth below, use commercially reasonable efforts to investigate notices of copyright infringement and take appropriate action under the DMCA. If you believe that your copyrighted work or the copyrighted work of another party is being infringed, please notify NASBA through the address set forth at the end of this page. When notifying NASBA of the alleged copyright infringement, please include all of the following information:

1. A physical or electronic signature of a person authorized to act on behalf of the owner of the copyright interest that is claimed to have been infringed;

2. Identification of the copyrighted work alleged to have been infringed;

3. A description of the material that is claimed to be infringing and information sufficient to locate the material on this Site;

4. Information sufficient to contact the complaining party, such as a physical address, telephone number, and, if available, an electronic mail address;

5. A statement that the complaining party has a good faith belief that the use of the material in the manner complained of is not authorized by the copyright owner, its agent, or the law; and

6. A statement that the information in the notification is accurate and, under penalty of perjury, that the complaining party is authorized to act on the copyright owner’s behalf.

If material is believed in good faith by NASBA to infringe a copyright or otherwise violate any intellectual property rights, NASBA will remove or disable access to any such material.

Third Party Websites and Links

You may be able to link to third party websites, services or resources on the Internet from the Sites or Services, and third-party websites, services or resources may contain links to the Site (collectively, “Linked Sites”). We are not responsible for the content, availability, advertising, products, services or other materials of any such Linked Sites, or any additional links contained therein, and our inclusion of links to the Linked Sites on the Sites does not imply that we endorse or approve of any materials contained on, or accessible through, the Linked Sites. In no event shall we be liable, directly or indirectly, to you or any other person or entity for any loss or damage arising from or occasioned by the creation or use of the Linked Sites or the information or material accessed through these Linked Sites. You bear all risk associated with the use of the Linked Sites, third party services, and your correspondence or business dealings with advertisers other than us found on or through the Sites or Services. We reserve the right to terminate or alter such links at any time.

Governing Law & Arbitration

We control and operate the Sites and Services from our offices in the State of Tennessee, United States of America. While we invite visitors from all parts of the world to visit the Site, visitors acknowledge that the Sites and Services, and all activities available on and through the Site and Services, are governed by the laws of the United States of America and the laws of the State of Tennessee. Persons who choose to access the Sites or Services from other locations do so on their own initiative and are responsible for compliance with local laws.

YOU AGREE THAT ANY DISPUTE ARISING OUT OF OR RELATING IN ANY WAY TO YOUR USE OF OUR SITES OR SERVICES REQUIRES THAT SUCH CLAIM BE RESOLVED EXCLUSIVELY BY CONFIDENTIAL BINDING ARBITRATION, EXCEPT FOR CLAIMS BY NASBA THAT YOU HAVE VIOLATED OR THREATENED TO VIOLATE NASBA’S INTELLECTUAL PROPERTY RIGHTS. BECAUSE THE USE OF OUR SITES REQUIRE THE ARBITRATION OF ANY CLAIMS OR DISPUTES EXISTING BETWEEN THE PARTIES, NEITHER PARTY WILL HAVE THE RIGHT TO PURSUE THAT CLAIM IN COURT OR BEFORE A JUDGE OR JURY OR TO PARTICIPATE IN A CLASS ACTION OR ANY OTHER COLLECTIVE OR REPRESENTATIVE PROCEEDING. THE ARBITRATORS’ DECISION WILL BE FINAL AND BINDING. OTHER RIGHTS THAT EITHER PARTY WOULD HAVE IF SUCH PARTY WENT TO COURT, INCLUDING WITHOUT LIMITATION THE RIGHT TO CONDUCT DISCOVERY OR TO APPEAL, MAY BE LIMITED OR UNAVAILABLE IN ARBITRATION.

For all disputes, you agree to first give NASBA the opportunity to resolve the issue, by contacting NASBA with your name, address, and a written description of your claim. You must then provide NASBA with 60 business days to resolve the issue before resorting to arbitration.

You agree that any such arbitration shall be conducted before three neutral arbitrators in the City of Nashville, Tennessee, U.S.A., in accordance with the rules of the American Arbitration Association (“AAA”), as then in effect. No claims of any other parties may be joined or otherwise combined in the arbitration proceeding. Unless otherwise expressly required by applicable law, each party shall bear its own attorneys’ fees without regard to which party is deemed the prevailing party in the arbitration proceeding. Except for punitive and consequential damages (which may not be awarded), and subject to these Terms of Use, the arbitrators shall be authorized to award either party any provisional or equitable remedy permitted by applicable law. The parties shall equally share all AAA charges and fees associated with the arbitration.

The award of the arbitrators may be enforced in any court having jurisdiction thereof. Each party hereby consents (a) to the non-exclusive jurisdiction of the courts of the State of Tennessee or to any Federal Court located within the State of Tennessee for any action (i) to compel arbitration, (ii) to enforce any award of the arbitrators, or (iii) at any time prior to the qualification and appointment of the arbitrators, for temporary, interim or provisional equitable remedies, and (b) to service of process in any such action by registered mail or any other means provided by law. Should this Section be deemed invalid or otherwise unenforceable for any reason, it shall be severed and the parties agree that exclusive jurisdiction and venue for any claims will be in state or federal courts in Nashville, Tennessee and each party hereby irrevocably and unconditionally waives any defense related to personal jurisdiction, process or venue.

In no event will the arbitration be commenced as a class arbitration. Under no circumstances will class action procedures or rules apply to the arbitration. The arbitrator may not consolidate more than one person’s claims and may not otherwise preside over any form of a class or representative proceeding or claims unless both you and NASBA specifically agree to do so following initiation of the arbitration.

Severability

To the maximum extent possible, these Terms of Use shall be interpreted in such a manner as to be valid and enforceable under applicable law. If any provision hereunder is held to be invalid or unenforceable under applicable law, such provision shall be deemed modified so as to be rendered valid and enforceable while implementing, to the greatest extent possible, the original intent of such provision. If such reformation is not possible or permitted, the invalidity or unenforceability of such a provision shall not otherwise impact the validity or enforceability of the remaining provisions hereunder.

General

NASBA may assign its rights and duties under these Terms of Use without notice to you. You may not assign these Terms of Use without the prior written consent of NASBA. NASBA’s failure to act with respect to a breach by any visitor using the Sites or Services does not constitute a waiver of its right to act with respect to subsequent or similar breaches. These Terms of Use will be governed by and construed in accordance with the laws of the State of Tennessee without regard to its choice of law provisions. In the event of any conflict between foreign laws, rules and regulations and those of the United States, the laws, rules and regulations of the United States will govern. The United Nations Convention on Contracts for the International Sale of Goods will not apply to these Terms of Use. These Terms of Use and the Privacy Policy as posted from time to time by NASBA on the Sites, and any modifications to the foregoing, constitute the entire agreement between the parties with regard to the subject matter in these Terms of Use and supersede all prior understandings and agreements, whether written or oral, as to such subject matter.

Additional Terms and Conditions Specific to Use of CPAverify.org

The information contained in the database at this web site is collected from various public and private sources, including the National Association of State Boards of Accountancy (“NASBA”) and various government databases including those operated by NASBA’s member boards. It is not intended as nor is it a comprehensive listing of all accounting practitioners. NASBA does not guarantee that the information found in this database is complete, accurate or reliable. Access to this database is provided as a public service and shall not be construed as an endorsement or recommendation of the persons or businesses included in the database, nor is it necessarily to be construed as adverse information about persons not included in the database. Disciplinary actions are reported based solely upon information provided by public agencies. Because of the potential for similar or identical names and because of the potential use of non-standard terms, you should independently confirm any indication of licensure or a lack of licensure or of a disciplinary record with the state board before taking any action based upon information provided through this database.

The data used at this web site is collected from many different sources and each of those sources updates their data at different intervals. The official licensing agencies that supply data to this web site may not have provided a current set of data to this web site at the time of your search. Accordingly, you shall not rely solely upon this web site to indicate whether at any particular moment in time an individual is or is not licensed/registered and you shall contact the appropriate state board(s) of accountancy directly to confirm that an individual is or is not licensed/registered in that jurisdiction or in the jurisdictions for which you are making inquiry.

NEITHER NASBA NOR ANY OF ITS MEMBER BOARDS INVOLVED IN PROVIDING THE SITES OR SERVICES MAKE ANY WARRANTIES, EXPRESS OR IMPLIED, AS TO THE COMPLETENESS OF THE INFORMATION CONTAINED ON THE WEB SITE OR THE RESULTS TO BE OBTAINED FROM THE USE OF THE SITES AND SERVICES PROVIDED AND MAKE NO WARRANTIES OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE OR USE. IN NO EVENT SHALL NASBA OR ITS MEMBER BOARDS HAVE ANY LIABILITY FOR ANY DIRECT, INDIRECT, SPECIAL, PUNITIVE OR CONSEQUENTIAL DAMAGES OR ANY LIABILITY TO ANY THIRD PARTY ARISING OUT OF THE USE OF THIS WEB SITE, INCLUDING BUT NOT LIMITED TO LOST PROFITS AND LOSS OF REVENUE, EVEN IF ADVISED OF THE POSSIBILITY OF SUCH DAMAGES OR LIABILITY. Any questions or concerns regarding the terms of use may be directed to [email protected].

Additional Terms and Conditions Specific to Use of the Accountancy Licensing Library

The Accountancy Licensing Library Site may be used only for lawful purposes by individuals and companies seeking to obtain licensure information for certified public accountants and certified public accounting companies.

NASBA IS NOT CONSIDERED TO BE (1) A LICENSING JURISDICTION, REGULATOR, LICENSING AUTHORITY, CERTIFYING ORGANIZATION OR THE LIKE WITH AUTHORITY TO GOVERN, ADVISE, OR MAKE ANY OFFICIAL DECISIONS OF ANY NATURE REGARDING ANY OFFICIAL RULES CONCERNING LICENSING; (2) AN ENTITY AUTHORIZED BY ANY LICENSING JURISDICTION, LICENSING AUTHORITY, CERTIFYING ORGANIZATION OR THE LIKE TO MAINTAIN OFFICIAL RECORDS REGARDING LICENSURE OTHER THAN PROVIDED THROUGH CREDENTIALNET SERVICES; OR (3) AN AUTHORITY PROVIDING LEGAL ADVICE ON ANY MATTER REGARDING LICENSURE, AND NASBA SHALL NOT BE RESPONSIBLE FOR ANY DECISIONS OR INDECISIONS, FOR WHATEVER REASON MADE, MADE BY ANY USER OF THE SITE.

THE MATERIAL CONTAINED ON THIS SITE HAS BEEN PREPARED BY NASBA AS A SERVICE TO ITS USERS AND IS NOT INTENDED TO CONSTITUTE LEGAL ADVICE. THE COMPANY HAS USED REASONABLE EFFORTS IN COLLECTING, PREPARING, AND PROVIDING QUALITY INFORMATION, BUT DOES NOT WARRANT OR GUARANTEE THE ACCURACY, COMPLETENESS, ADEQUACY OR CURRENCY OF THE INFORMATION CONTAINED IN OR LINKED TO THIS SITE. USERS OF INFORMATION FROM THIS SITE, INCLUDING E-MAIL MESSAGES AND LINKS, DO SO AT THEIR OWN RISK.

Additional Terms for Users Who Download the App Through the Apple App Store

The terms and conditions set forth in this section apply to you if you download our mobile application (the “App”) through the Apple App Store.

These Terms of Use are applicable between User and NASBA, but not Apple, Inc. (“Apple”). NASBA, not Apple, offers the App to you, and Apple has no responsibility to you for any use of, or information related to, the App and these Terms of Use. User You only use the App on an Apple-branded product that you own or control and as permitted by the Apple App Store Terms of Service, or as otherwise permitted by the Usage Rules set forth in the Apple Media Services Terms and Conditions. Apple has no obligation to provide maintenance and support services with respect to the App. In the event of any failure of the App to conform with any applicable warranty, you may notify Apple regarding a refund of your purchase price (if any) of the App through the Apple App Store. Apple will not be responsible for any other claims, losses, liabilities, damages, costs, or expenses with respect to the App, including any third-party product liability claims, claims that the App fails to conform to any applicable legal or regulatory requirement, claims arising under consumer protection, privacy, or similar legislation including in connection with the App’s use of the HealthKit and HomeKit frameworks, and claims with respect to intellectual property infringement. You must comply with the terms of any third-party agreement applicable to you when using the App, such as any wireless data service agreements. You and NASBA hereby acknowledge and agree that Apple and its subsidiaries are third-party beneficiaries of these Terms of Use. Upon your acceptance of these Terms of Use, Apple, as a third-party beneficiary, will receive (and otherwise shall be deemed to have received) the right to enforce these Terms of Use against you.

Additional Terms for Users Who Download the App Through Google Play

The terms and conditions set forth in this section apply to you if you download the App through Google Store.

These Terms of Use are applicable between you and NASBA, but not Google, LLC (“Google”). NASBA, not Google, offers the App to you, and Google has no responsibility to you for any use of, or information related to, the App and these Terms of Use. Google shall not be responsible to you for maintenance of the App. Google shall not be responsible to you for any complaints you have regarding the App.