Legal Disclaimer

NOTICE SPECIFIC TO DOCUMENTS AVAILABLE ON THIS WEBSITE 

Permission to use Documents (such as white papers, press releases, datasheets and FAQs) from this server ("Server") is granted, provided that (1) the below copyright notice appears in all copies and that both the copyright notice and this permission notice appear, (2) use of such Documents from this Server is for informational and non-commercial or personal use only and will not be copied or posted on any network computer or broadcast in any media, and (3) no modifications of any Documents are made. Use for any other purpose is expressly prohibited by law, and may result in severe civil and criminal penalties. Violators will be prosecuted to the maximum extent possible. 

Documents specified above do not include the design or layout of CPA Journal website or any other CPA Journal owned, operated, licensed or controlled site. Elements of CPA Journal's websites are protected by trade dress and other laws and may not be copied or imitated in whole or in part. No logo, graphic , sound or image from any CPA Journal's website may be copied or retransmitted unless expressly permitted by the CPA Journal. 

THE CPA Journal AND/OR ITS RESPECTIVE SUPPLIERS MAKE NO REPRESENTATIONS ABOUT THE SUITABILITY OF THE INFORMATION CONTAINED IN THE DOCUMENTS AND RELATED GRAPHICS PUBLISHED ON THIS SERVER FOR ANY PURPOSE. ALL SUCH DOCUMENTS AND RELATED GRAPHICS ARE PROVIDED "AS IS" WITHOUT WARRANTY OF ANY KIND. THE CPA Journal's AND/OR ITS RESPECTIVE SUPPLIERS HEREBY DISCLAIM ALL WARRANTIES AND CONDITIONS WITH REGARD TO THIS INFORMATION, INCLUDING ALL IMPLIED WARRANTIES AND CONDITIONS OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, TITLE AND NON-INFRINGEMENT. IN NO EVENT SHALL CPA Journal's AND/OR ITS RESPECTIVE SUPPLIERS BE LIABLE FOR ANY SPECIAL, INDIRECT OR CONSEQUENTIAL DAMAGES OR ANY DAMAGES WHATSOEVER RESULTING FROM LOSS OF USE, DATA OR PROFITS, WHETHER IN AN ACTION OF CONTRACT, NEGLIGENCE OR OTHER TORTIOUS ACTION, ARISING OUT OF OR IN CONNECTION WITH THE USE OR PERFORMANCE OF INFORMATION AVAILABLE FROM THIS SERVER. 

THE DOCUMENTS AND RELATED GRAPHICS PUBLISHED ON THIS SERVER COULD INCLUDE TECHNICAL INACCURACIES OR TYPOGRAPHICAL ERRORS. CHANGES ARE PERIODICALLY ADDED TO THE INFORMATION HEREIN. CPA Journal's AND/OR ITS RESPECTIVE SUPPLIERS MAY MAKE IMPROVEMENTS AND/OR CHANGES IN THE PRODUCT(S) AND/OR THE PROGRAM(S) DESCRIBED HEREIN AT ANY TIME. 

NOTICES REGARDING SOFTWARE, DOCUMENTS AND SERVICES AVAILABLE ON THIS WEBSITE. 

IN NO EVENT SHALL CPA Journal's AND/OR ITS RESPECTIVE SUPPLIERS BE LIABLE FOR ANY SPECIAL, INDIRECT OR CONSEQUENTIAL DAMAGES OR ANY DAMAGES WHATSOEVER RESULTING FROM LOSS OF USE, DATA OR PROFITS, WHETHER IN AN ACTION OF CONTRACT , NEGLIGENCE OR OTHER TORTIOUS ACTION, ARISING OUT OF OR IN CONNECTION WITH THE USE OR PERFORMANCE OF SOFTWARE, DOCUMENTS, PROVISION OF OR FAILURE TO PROVIDE SERVICES, OR INFORMATION AVAILABLE FROM THIS SERVER. 

LINKS TO THIRD PARTY SITES: 

THE LINKS IN THIS AREA WILL LET YOU LEAVE CPA Journal's SITE. THE LINKED SITES ARE NOT UNDER THE CONTROL OF THE CPA Journal's AND THE CPA Journal IS NOT RESPONSIBLE FOR THE CONTENTS OF ANY LINKED SITE OR ANY LINK CONTAINED IN A LINKED SITE. THE CPA Journal's PROVIDES THESE LINKS TO YOU ONLY AS A CONVENIENCE, AND THE INCLUSION OF ANY LINK DOES NOT IMPLY ENDORSEMENT BY THE CPA Journal's OF THE SITE. 

COPYRIGHT NOTICE. Copyright © 1997 CPA Journal's and/or its suppliers, 3 Park Avenue, 18th Floor, New York, NY 10016-5991 U.S.A. All rights reserved. 

TRADEMARKS. Microsoft, Windows, Windows NT, MSN, The Microsoft Network and/or other Microsoft products referenced herein are either trademarks or registered trademarks of Microsoft. Other product and company names mentioned herein may be the trademarks of their respective owners. 

The names of companies, products, people, characters and/or data mentioned herein are fictitious and are in no way intended to represent any real individual, company, product or event, unless otherwise noted. 

Any rights not expressly granted herein are reserved.

 


The CPA Journal is broadly recognized as an outstanding, technical-refereed publication aimed at practitioners, educators, regulators, and other financial professionals. Our goal is to provide the Journal’s readers with insight and analysis on developments in the areas of accounting, auditing, taxation, finance, management, technology, and professional ethics.

©2009 The New York State Society of CPAs. Legal Notices