Limitation of Liability and Terms Of Use
Michael P. Rudy, CPA & Associates, owner of MrCPA.net, reserves the right to change the terms, conditions and notices under which this Web site is offered.

The information ('Information" accessible by you ("User") using MrCPA.net, has many sources that are not controlled by Michael P. Rudy, CPA & Associates and/or its licensors (collectively "Michael P. Rudy, CPA & Associates"). This Web Site is offered to you conditioned on your acceptance without modification of the terms, conditions, and notices contained herein. Your use of this Web site constitutes your agreement to all such terms, conditions and notices.

User's Responsibilities and Duties:
USER shall 1) Determine whether the Information complies with USER's needs; 2) Determine whether the USER has adequate legal rights to store, reproduce or otherwise make use of Information in the manner contemplated by USER; 3) Comply with any legal obligations, including but not limited to, obligations imposed by copyright, secrecy, defamation, decency and export laws; and 4)Isolate Information, execute anti-contamination software and otherwise take steps to ensure that Information, if contaminated or infected, will not damage USER's information or system.

The Web site is for your personal and non-commercial use. You warrant as a condition of use of this Web site that you will not use this Web site for any purpose that is unlawful or prohibited by these terms, conditions and notices.

Governing Law & Jurisdiction
This Website (excluding linked websites) is controlled by Michael P. Rudy, CPA & Associates from its office within the State of Pennsylvania, USA. By accessing this website, you and Michael P. Rudy, CPA & Associates agree that all matters relating to access to, or use of, this website shall be governed by the State of Pennsylvania, USA, without regard to the conflicts of laws principals thereof. You and Michael P. Rudy, CPA & Associates also agree and hereby submit to the exclusive personal jurisdiction and venue of the courts of the State of Pennsylvania, USA with respect to such matters.

Information Not Warranted or Guaranteed In Any Way
Michael P. Rudy, CPA & Associates is provided on an "as is, as available" basis. Michael P. Rudy, CPA & Associates makes no warranties, express or implied, including, without limitation, those of merchantability and fitness for a particular purpose, and non-infringement or proprietary rights with respect to Michael P. Rudy, CPA & Associates or any information.

No Michael P. Rudy, CPA & Associates Liability
In no event shall Michael P. Rudy, CPA & Associates be liable to anyone for any delays, inaccuracies, errors or omissions with respect to the Information or the transmission or delivery of all or any part thereof, for any damage arising therefrom or occasioned thereby, or for the results obtained from the use of the 'Information'. Michael P. Rudy, CPA & Associates will not be responsible if any Information infects or contaminates a User's system or information. The entire risk as to the quality and performance of Michael P. Rudy, CPA & Associates and the accuracy, adequacy, completeness, currentness, validity and quality of any Information is with the User.

IN NO EVENT WILL Michael P. Rudy, CPA & Associates BE LIABLE TO ANY PARTY (I) FOR ANY DIRECT, INDIRECT, SPECIAL, PUNITIVE OR CONSEQUENTIAL DAMAGES ( INCLUDING, BUT NOT LIMITED TO, DAMAGES FOR LOSS OF BUSINESS PROFITS, BUSINESS INTERRUPTION, LOSS OF PROGRAMS OR INFORMATION, AND THE LIKE), OR ANY OTHER DAMAGES ARISING IN ANY WAY OUT OF THE AVAILABILITY, USE , RELIANCE ON, OR INABILITY TO USE Michael P. Rudy, CPA & Associates OR ANY 'INFORMATION', EVEN IF Michael P. Rudy, CPA & Associates SHALL HAVE BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES AND REGARDLESS OF THE FORM OF ACTION, WHETHER IN CONTRACT, TORT, OR OTHERWISE;OR (II) FOR ANY CLAIM ATTRIBUTABLE TO ERRORS, OMISSIONS, OR OTHER INACCURACIES IN, OR DESTRUCTIVE PROPERTIES OF ANY 'INFORMATION'.

Access Restriction
Michael P. Rudy, CPA & Associates. reserves the right to deny in its sole discretion any user access to this Web site or any portion thereof.

General
This agreement constitutes the entire agreement between the 'User' and Michael P. Rudy, CPA & Associates with respect to this Web site and it supersedes all prior or contemporaneous communications and proposals, whether electronic, oral or written between the 'User' and Michael P. Rudy, CPA & Associates with respect to this Web site. Any rights not expressly granted herein are reserved.

Michael P. Rudy, CPA & Associates reserves the right at all times to disclose any information as necessary to satisfy any applicable law, regulation, legal process or govenmental request or to edit, refuse to post or to remove any information or materials, in whole or in part, in Michael P. Rudy, CPA & Associates's sole discretion.

Always use caution when giving out any personally identifying information about yourself, family or others. By posting messages, inputting data, uploading files or engaging in any other form of communication through this Web site, you are granting Michael P. Rudy, CPA & Associates permission to:

1. Use, copy, distribute, modify, transmit, publicly perform and/or display, publish, reproduce, sublicense, transfer, create derivative works from or sell any such communication.

2. Sublicense to third parties the unrestricted right to exercise any of the foregoing rights granted with respect to the communication.

The foregoing grants shall include the right to exploit any proprietary rights in such communication, including but not limited to rights under copyright, trademark, service mark or patent laws under any relevant jurisdiction.

Advice received via this Web site should not be relied upon for personal, medical, legal or financial decisions and you should consult an appropriate professional for specific advice for your situation.