Please review the following information prior to using this website.
Terms and Conditions of Use
This website (“Site”) is provided by the Chartered Professional Accountants of Ontario (registered name of The Institute of Chartered Accountants of Ontario) (“CPA Ontario”, “we”, “our”) conditional on your acceptance of the terms and conditions of use as set out here (“Terms and Conditions”). By accessing, reading and making use of this Site, you agree, on your own behalf and on behalf of any entity on whose behalf you may be acting, to be bound by these Terms and Conditions. These Terms and Conditions may change at our discretion from time to time without notice and are effective when they are posted on this Site. All orders, data and fee submissions made through this Site are also governed by these Terms and Conditions.
We have the right, but not the duty, to correct any errors or inaccuracies and change or update information on this Site at any time without notice. We may terminate, change, suspend or discontinue any aspect of this Site at any time without notice. Without limiting the generality of the foregoing, we may change the availability of any feature, institute new, or change existing, fees or charges for the use of the Site or any feature thereof, add, remove, modify or otherwise change any contents of the Site, impose limits on certain features or restrict access to parts or all of the Site.
Intellectual Property and Usage
Copyright © Chartered Professional Accountants of Ontario (unless otherwise indicated). All rights reserved.
The Chartered Professional Accountants of Ontario logo (“Logo”) is an official mark owned by CPA Ontario.
The Logo, as well as all textual and graphic content on this Site, its organization and presentation, and the organization and domain name are the copyrighted property of CPA Ontario. Images of people used on this Site are used with permission or in accordance with applicable law. Reuse of them without permission may violate the privacy and publication rights of those persons.
The contents of this Site may not be transmitted, transcribed, reproduced, stored or translated into any other form without the prior written permission of CPA Ontario, unless specifically provided for as follows. In particular, CPA Ontario permits you to display the content of this Site on your computer and to print, download and use the underlying HTML, text, audio clips, video clips and other content available to you on this Site provided that,
- this is for your personal education or your own professional business with respect to the practice of accounting or the provision of accounting services;
- you do not modify the content of this material; and
- you include with and display on each copy the copyright notice.
No other use of this Site is permitted. Without restricting the generality of the foregoing, you may not make commercial use of the content of this Site, include the content of this Site in or with any product that you create, or distribute or copy the content of this Site onto your own or another's website.
Some of the content on this Site may be subject to the copyright of another source. There may be additional restrictions on the reproduction of such content.
If you want to link to this Site, you may do so, provided you agree to the link conditions described below (“Link Conditions”):
- A link may be established to the following page of this Site: www.cpaontario.ca. Links may not be established to any other pages on this Site without the prior written permission of CPA Ontario.
- If you link to this Site, your website,
- may not imply that CPA Ontario is endorsing you or your products or services;
- may not imply an affiliation between you or any entity on whose behalf you may be acting without the prior written consent of CPA Ontario;
- may not misrepresent your relationship with CPA Ontario or present false or misleading impressions about CPA Ontario or its services; and
- may not contain content that may be interpreted as distasteful or offensive.
- CPA Ontario shall have no responsibility or liability for any content appearing on your website.
- CPA Ontario may at any time, in its sole discretion, immediately terminate your right to link to this Site, with or without cause. If CPA Ontario exercises this right, you will immediately remove all links to this Site.
- CPA Ontario may amend these Link Conditions at any time. You agree to abide by these Link Conditions and the other Terms and Conditions on this Site, as amended from time to time.
By establishing a link to this Site, you will be deemed to have agreed to these Link Conditions.
Websites Linked to this Site
Certain websites may be linked to this Site. Not all of these links may have been permitted by CPA Ontario. Regardless of whether a link has been permitted by CPA Ontario, CPA Ontario is not responsible for the contents of any website that is linked to this Site. CPA Ontario makes no representations or warranties, and does not endorse, any website that is linked to this Site, the contents of any such website, the information appearing on any such website or any of the products or services described on any such website. The fact that a website is linked to this Site does not imply that CPA Ontario sponsors, endorses or is affiliated or associated with the entity that owns or is responsible for the website.
Certain links on this Site take you to other websites. CPA Ontario provides these links only as a convenience and is not responsible for the contents of any linked website. CPA Ontario makes no representations or warranties regarding, and does not endorse, any linked website, the contents thereof, the information appearing thereon or any of the products or services described thereon. Links do not imply that CPA Ontario sponsors, endorses or is affiliated or associated with the entity that owns or is responsible for any linked website. If you decide to visit any linked websites, you will do so at your own risk.
By submitting content, users warrant that they have full right and authority to submit that content. Users may not contribute, post or transmit unlawful, defamatory, or threatening material, that which would constitute or encourage criminal offenses, or violate any law. We reserve the right not to publish, or to remove, any content we deem inappropriate for any reason whatsoever.
Without the use of secure encryption, the Internet is not a secure medium and privacy cannot be ensured. Internet email is vulnerable to interception and forging. CPA Ontario cannot ensure the privacy and authenticity of any information. CPA Ontario will not be responsible for any damages you may incur if you communicate confidential information to us over the Internet or if we communicate such information to you at your request.
Limitation of Liability
Although CPA Ontario will use commercially reasonable efforts to ensure this Site is current and contains no inaccuracies or errors, no guarantees are made that the Site's content will be error-free, accurate, complete or current at all times. When an error is discovered, CPA Ontario will endeavour to correct it.
In no circumstances shall CPA Ontario, its council members, members, officers or employees be responsible or liable for any loss or damages whatsoever, including (without limiting the generality of the foregoing) any direct, indirect, incidental, special, punitive or consequential damages, arising from or in connection with your use of, access to or your reliance on, or your inability to use or access, this Site, any contents of this Site, any information provided through this Site, any external links on this Site, any website linked to this Site, or any contents thereof, any website linking to this Site, or any contents thereof, or any delivery, hosting or ancillary services or facilities of third party suppliers utilized by CPA Ontario.
CPA Ontario is not responsible for lost, incomplete, illegible, misdirected or stolen messages or mail, unavailable connections, failed, incomplete, garbled or delayed transmissions, online failures, hardware, software or other technical malfunctions or disturbances.
Any use of or reliance on this Site, the contents of this Site or the information provided through this Site shall be at your sole risk. CPA Ontario makes no representation or warranty of any kind regarding this Site, the contents of this Site or the information provided through this Site, all of which are provided on an “AS IS” and “AS AVAILABLE” basis. CPA Ontario expressly disclaims all representations, warranties, conditions and endorsements as to the operation of this Site, the contents of this Site or the information provided through this Site. Without limiting the generality of the foregoing, CPA Ontario makes no warranty as to the accuracy, quality or completeness of the contents of this Site or information provided through this Site, nor to merchantability or fitness for a particular purpose, nor to title or non-infringement, nor to the absence of any software virus or other harmful component. CPA Ontario does not warrant that this Site or the delivery, hosting and ancillary services or facilities of third party suppliers utilized by CPA Ontario will continue to operate, will operate without interruptions or will be error-free.
If you breach any provision of these Terms and Conditions, you may no longer use this Site. CPA Ontario may, at any time, for any reason, and without any prior notice or liability, change, suspend or terminate this Site or part of it, or withdraw your permission to use this Site. If the Terms and Conditions or your permission to use this Site is terminated for any reason, the Terms and Conditions will nevertheless continue to apply and be binding upon you indefinitely in respect of your prior use of this Site.
Use of this Site is governed by the laws and the courts of the Province of Ontario and by the federal laws of Canada applicable therein. You are also responsible for complying with these laws.