IMPORTANT – PLEASE READ THIS PAGE CAREFULLY
CPACANADA.CA (“CPA CANADA WEBSITE”) IS OWNED AND OPERATED BY THE CHARTERED PROFESSIONAL ACCOUNTANTS OF CANADA (“CPA CANADA”). PLEASE READ THESE TERMS OF USE AND DISCLAIMER (THE "TERMS AND CONDITIONS") CAREFULLY BEFORE USING THE CPA CANADA WEBSITE.
Acceptance of the Website Terms and Conditions
The Terms and Conditions contained herein apply to all users or visitors of the CPA Canada Website for (a) accessing or viewing materials online, for example, editorial articles, text, sound, graphics, newsletters, and any other content made available through the CPA Canada Website (collectively, the “CPA Canada Website”; and (b) accessing and participating in online courses, as applicable; and (c) any services delivered via the CPA Canada Website (collectively, the “Services”), where permitted by law.
By using or accessing the CPA Canada Website, you agree to comply with and be bound by all the Terms and Conditions. CPA Canada, in its sole discretion, may revise these Terms and Conditions at any time by updating this posting and any such modifications are effective immediately upon posting. You should review the Terms and Conditions periodically to be aware of such modifications because they are binding on you. If you do not agree to the Terms and Conditions, do not use the CPA Canada Website.
Registered Users
Certain sections and features of the CPA Canada Website or Services may be available only to those who register for an account (“Registered User”).
As a Registered User, you are not allowed to sell, transfer, license, or assign your account, credentials, or any account rights. You may only have one active Registered User account and only you may use your credentials to access the applicable content or Services. To the extent permitted by law, you agree that you are responsible for all activities that occur under your Registered User account.
As a Registered User, you are required to keep your password secret and secure. CPA Canada may suspend or terminate your access to your account if CPA Canada has reasonable grounds to believe that unauthorized third parties have access to your password or otherwise have access to your account. You are also required to promptly notify us if you become aware of any unauthorized use of your credentials, or any other breach of security involving or relating to the Services or your account by emailing us at [email protected]. Without prejudice to our rights, CPA Canada may suspend or terminate some or all of your access to the Services if you fail to comply with this section.
Copyright
The CPA Canada Website and its contents are protected by copyright, trademark, and other applicable intellectual property and proprietary rights laws, and are owned, controlled, and/or licensed by CPA Canada. Nothing contained on the CPA Canada Website should be considered as granting any license or right to copy or reproduce any content, or use any trademarks, logos, or other names, without the express written consent of CPA Canada or such third party that may own such trademarks, logos, and other names displayed on the CPA Canada Website.
Use of the CPA Canada Website and the Services
No information or material from the CPA Canada Website may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way except for your personal, non-commercial use only, provided you keep intact all copyright and proprietary notices. You agree that you do not acquire any ownership rights in any downloaded content or any other content on the CPA Canada Website.
You will use the CPA Canada Website and its Services solely for lawful purposes. You will be solely responsible for the content of any material or information that you make available through the CPA Canada Website and warrant that you have full right and authority to submit that content. You will also be liable for any loss or damage resulting, directly or indirectly, from your making any material or information available through the CPA Canada Website. Any materials you post or transmit must not be defamatory, threatening, libelous, obscene, pornographic, abusive, violate any law or infringe or violate any rights of any other person or entity or contain a solicitation of funds, advertising, or a solicitation for goods or services.
You may not attempt to circumvent, reverse engineer, decrypt, alter, interfere with, or make unauthorized use of the CPA Canada Website or its Services.
You may not use robots, spiders, scripts, services, software, or any manual or automatic device, tool, or process designed to mine or scrape content, data, or information from the CPA Canada Website or its Services.
It is prohibited to use any content of the CPA Canada Website or its Services to develop any software program, model, algorithm, or generative AI tool, for example training or using such content in connection with the development or operation of a machine learning or artificial intelligence (“AI”) system.
You may not use services, software, or any manual or automatic device, tool, or process designed to bypass any restriction, condition, or technological measure that controls access to the CPA Canada Website or its Services in any way, including overriding security features or bypassing access controls.
CPA Canada reserves the right at any time and from time to time, to disable or terminate your account, any username, password, or other identifier, whether chosen by you or provided by us, in our sole discretion, for any reason including, but not limited to, any violation of any provision of these Terms and Conditions.
Computer Viruses
While CPA Canada makes reasonable efforts to ensure that all content provided on the CPA Canada Website do not contain computer viruses, you are responsible to take the appropriate precautions to scan for computer viruses and to ensure that you have a complete and current back up of the applicable items contained on your computer system.
Management of CPA Canada Website
CPA Canada reserves the right to monitor, delete and/or refuse to transmit, move, or edit any material or information, in whole or in part, without notice to you, that it deems in its sole discretion, unacceptable, undesirable, or in violation of any law.
Privacy
By accessing the CPA Canada Website or its Services, you consent to the collection, use, disclosure and retention of your personal information by CPA Canada and/or third parties in accordance with the terms of and for the purposes set forth in the Privacy Policy, available here: Privacy policy | CPA Canada.
By using the CPA Canada Website you are consenting to the use of cookies. You can set your cookie preferences by engaging with the cookie banner at the bottom of the CPA Canada Website page. Depending on the preferences you set, some areas of the Website may not function adequately. For more information on cookies, see CPA Canada’s Cookie Policy.
Disclaimer of Warranties and Limitation of Liability
The CPA Canada Website and its Services are provided for educational or informational purposes only and are not intended to provide accounting, tax, or legal advice and should not be relied upon in that respect. You should not act or rely on any information on this CPA Canada Website without seeking the advice of a professional. Any opinion, advice, article, publication, statement, service, offer, or other information or content expressed or made available on the CPA Canada Website or on any site linked to the CPA Canada Website, is that of the respective author or distributor and not of CPA Canada.
THE CPA CANADA WEBSITE AND ITS SERVICES ARE PROVIDED ON AN "AS IS" BASIS. CPA CANADA AND ITS AFFILIATES, SUCCESSORS AND ASSIGNS, AND EACH OF THEIR RESPECTIVE DIRECTORS, OFFICERS, EMPLOYEES, CONSULTANTS, AND AGENTS EXPRESSLY DISCLAIM ANY AND ALL REPRESENTATIONS, WARRANTIES AND CONDITIONS, EXPRESS AND IMPLIED, INCLUDING, WITHOUT LIMITATION, ANY AND ALL REPRESENTATIONS AND WARRANTIES OF TITLE AND NON-INFRINGEMENT, AND ALL IMPLIED WARRANTIES AND CONDITIONS OF MERCHANTABLE QUALITY, FITNESS FOR ANY PARTICULAR PURPOSE, SUITABILITY FOR ANY PARTICULAR PURPOSE, AND ANY REPRESENTATIONS, WARRANTIES OR CONDITIONS ARISING FROM ANY COURSE OF DEALING OR USAGE OF TRADE, WITH RESPECT TO THE CPA CANADA WEBSITE AND ITS SERVICES OR THE CONTENT CONTAINED IN OR ACCESSED THROUGH THE CPA CANADA WEBSITE AND ITS SERVICES. THE FOREGOING DOES NOT AFFECT ANY WARRANTIES THAT CANNOT BE EXCLUDED OR LIMITED UNDER APPLICABLE LAW.
NEITHER CPA CANADA NOR ITS RESPECTIVE DIRECTORS, OFFICERS, EMPLOYEES, CONSULTANTS, AND AGENTS MAKE ANY REPRESENTATIONS OR WARRANTIES OR CONDITIONS AS TO THE ACCURACY, TIMELINESS, RELIABILITY, TRUTHFULNESS OR COMPLETENESS OF THE CPA CANADA WEBSITE AND ITS SERVICES OR THE CONTENT CONTAINED IN OR ACCESSED THROUGH THE CPA CANADA WEBSITE AND ITS SERVICES, INCLUDING, BUT NOT LIMITED TO, THE CONTENTS OF ANY INFORMATION, MATERIAL, OR POSTING FOUND ON THE CPA CANADA WEBSITE AND ITS SERVICES (INCLUDING, BUT NOT LIMITED TO, ANY PRESS RELEASES OR FINANCIAL INFORMATION), ANY SERVICES PROVIDED THROUGH THE CPA CANADA WEBSITE AND ITS SERVICES, OR ANY LINKS TO OTHER SITES MADE AVAILABLE ON THE CPA CANADA WEBSITE AND ITS SERVICES OR THE CONTENT CONTAINED ON SUCH SITE(S), THE CONTINUOUS OR ERROR-FREE USE AND OPERATION OF THE INTERNET OR THE CPA CANADA WEBSITE AND ITS SERVICES, OR THAT THE CPA CANADA WEBSITE OR THE SERVER THAT MAKES IT AVAILABLE ARE FREE OF VIRUSES OR OTHER HARMFUL COMPONENTS.
YOU EXPRESSLY AGREE THAT USE OF THE CPA CANADA WEBSITE IS AT YOUR SOLE RISK. UNDER NO CIRCUMSTANCES, INCLUDING, BUT NOT LIMITED TO, NEGLIGENCE, GROSS NEGLIGENCE, NEGLIGENT MISREPRESENTATION, AND FUNDAMENTAL BREACH SHALL CPA CANADA, AND EACH OF ITS RESPECTIVE DIRECTORS, OFFICERS, EMPLOYEES, CONSULTANTS, AND AGENTS, BE LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL, SPECIAL, OR CONSEQUENTIAL DAMAGES OR ANY LOSS THAT RESULTS FROM THE USE OF, OR THE INABILITY TO USE, ANY CONTENT, INFORMATION, MATERIAL, OR POSTINGS ON THE CPA CANADA WEBSITE AND ITS SERVICES, DIRECTLY OR INDIRECTLY, OR THE TRANSMISSION OF CONFIDENTIAL OR SENSITIVE INFORMATION OVER THE INTERNET.
Third-Party Links
The CPA Canada Website may contain hyperlinks to sites, services or platforms owned or operated by third parties. These links are provided for your convenience only. Your use of third-party links is subject to the terms of use and privacy policies applicable to those sites, services, or platforms.
Applicable Law
Use of the CPA Canada Website is governed by the laws and the courts of the province of Ontario and by the federal laws of Canada applicable therein. Regarding any actions or disputes relating to use of the CPA Canada Website, you expressly agree to be subject to such laws.
Date last revised: December 2,2024.