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International Institute of Certified Public Accountants

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TERMS OF USE & LEGAL NOTICES

    International Institute of Certified Public Accountants ("IICPA") is currently operated by Michael Schemmann PhD CPA IFC as a free unincorporated unregulated membership organization for the advancement of the profession created on the worldwide web this

    The IICPA does not engage in trade or business, and has no presence, in Canada and/or the United States of America.

    The following rules and regulations apply to all users of this Web Site. By accessing this Web Site you acknowledge acceptance of these terms and conditions. IICPA reserves the right to change these rules and regulations from time to time at its sole discretion. In the case of any violation of these rules and regulations, IICPA reserves the right to seek all remedies available by law and in equity for such violations. These rules and regulations apply to all visits to the IICPA Web Site, both now and in the future.

    General Disclaimer
    Although IICPA has attempted to provide accurate information on the Web Site, IICPA assumes no responsibility for the accuracy of the information. IICPA may change the programs or products mentioned at any time without notice. Mention of non-IICPA products or services is for information purposes only and constitutes neither an endorsement nor a recommendation.

    PLEASE READ -- NOTICE TO ALL IICPA MESSAGE BOARD USERS

    ANY NAME AND EMAIL ADDRESS THAT YOU USE TO REGISTER OR INCLUDE WITH YOUR MESSAGE WILL BE VISIBLE WITH YOUR MESSAGE. Anyone with internet access may view these message boards, they are not private, and messages you post are not confidential. Please use discretion when posting. IICPA recommends using a "handle" or alias, and an email address that doesn't include your name. If you are involved in a court case, administrative proceeding, or other type of dispute, please be aware that anything you post under your name may be used against your interests in your case, proceeding, or dispute.

    ALL INFORMATION PROVIDED ON THIS WEB SITE IS PROVIDED "AS IS" WITHOUT WARRANTY OF ANY KIND, EITHER EXPRESSED OR IMPLIED. IICPA AND ITS SUPPLIERS DISCLAIM ALL WARRANTIES, EXPRESSED OR IMPLIED, INCLUDING, WITHOUT LIMITATION, THOSE OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT OR ARISING FROM A COURSE OF DEALING, USAGE, OR TRADE PRACTICE.

    IICPA SHALL NOT BE LIABLE FOR ANY INDIRECT, SPECIAL, CONSEQUENTIAL, OR INCIDENTAL DAMAGES INCLUDING, WITHOUT LIMITATION, LOST PROFITS OR REVENUES, COSTS OF REPLACEMENT GOODS, LOSS OR DAMAGE TO DATA ARISING OUT OF THE USE OR INABILITY TO USE THIS WEB SITE, ANY OTHER HYPERLINKED WEB SITE OR ANY IICPA PRODUCT, DAMAGES RESULTING FROM USE OF OR RELIANCE ON THE INFORMATION PRESENTED, EVEN IF IICPA HAS BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES.

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    Limited License
    IICPA hereby authorizes you to copy materials published by IICPA on this Web Site solely for non-commercial use within your organization in support of IICPA products and services. No other use of the information is authorized. In consideration of this authorization, you agree that any copy of these materials which you make shall retain all copyright and other proprietary notices in the same form and manner as on the original. Except as specified above, nothing contained herein shall be construed as conferring by implication, estoppel or otherwise any license or right under any patent, trademark or copyright of IICPA or any third party.

    ALL CONTENTS ON THIS SITE ARE PROTECTED BY COPYRIGHT. EXCEPT AS SPECIFICALLY PERMITTED HEREIN, NO PORTION OF THE INFORMATION ON THIS WEB SITE MAY BE REPRODUCED IN ANY FORM, OR BY ANY MEANS, WITHOUT PRIOR WRITTEN (EMAIL) PERMISSION FROM IICPA. USERS ARE NOT PERMITTED TO MODIFY, DISTRIBUTE, PUBLISH, TRANSMIT OR CREATE DERIVATIVE WORKS OF ANY MATERIAL FOUND ON THIS SITE FOR ANY PUBLIC OR COMMERCIAL PURPOSES.

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    Trademarks
    The trademarks, logos, and service marks ("Marks") displayed on this Web Site are the property of IICPA or other third parties. Users are not permitted to use these Marks without the prior written consent of IICPA by email or such third party which may own the Mark. The logo "IICPA" is IICPA's service mark.

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    Disclosure; Foward Looking Statements
    Some of the information on this Web Site may or may not contain projections or other forward-looking statements regarding future events or the future financial performance of IICPA. We wish to caution you that these statements are only predictions and that actual events or results may differ materially. We refer you to the documents IICPA may file from time to time with regulatory authorities. These documents may or may not contain and identify important factors that could cause the actual results to differ materially from those contained in our projections or forward-looking statements, including, among others, potential fluctuations in results per time period, dependence on new product development; rapid technological and market change, acquisition strategy, manufacturing risks, risks associated with Internet infrastructure, volatility of stock price, financial risk management, and future growth subject to risks.

    IICPA promotes the development and use of Forward-Looking Dynamic Superimposed Generally Accepted Accounting Principles (SuperGAAP). If and when SuperGAAP has been developed and approved by regulatory authorities, the above notice may no longer be required.

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    Transmission of Data/User Communications
    Any information or feedback you provide at this Web Site shall be deemed to be non-confidential and IICPA will have no obligation to protect such information and may use such information in any way it chooses.

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    Links to Third Party Sites
    This Web Site may contain links to third party sites. Access to any other Internet site linked to this Web Site is at the user's own risk and IICPA is not responsible for the accuracy or reliability of any information, data, opinions, advice or statements made on these sites. IICPA provides these links merely as a convenience and the inclusion of such links does not imply an endorsement.

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    Notification of Copyright Infringement Claim.
    The IICPA forum shall respect the intellectual property ownership rights of others. If you believe that any copyrighted work in which you own an exclusive right is accessible on or through this website in a way that infringes your right, you may notify the forum by providing the following information:

    • An electronic signature of the owner, or a person authorized to act on behalf of the owner, of an exclusive right that is allegedly infringed;

    • Identification of the copyrighted work, or a representative listing of the copyrighted works, that you claim have been infringed;
    • Identification of the material that you claim to be infringing or to be the subject of infringing activity and information that is reasonably sufficient to locate the material;
    • Information for contacting you, including your address, telephone number, and, e-mail address;
    • A statement that you have a good-faith belief that the claimed infringement is not authorized by the copyright owner, its agent, or the law; and
    • A statement that the information in your notice is accurate, and under penalty of perjury, that you are the owner, or are authorized to act on behalf of the owner, of an exclusive right that is allegedly infringed.
    • You may contact the forum to give notice of claims of copyright infringement by Email.

    TRADEMARK NOTICE TO THE PUBLIC: The word mark and design "IICPA SuperGAAP" and "IICPA" are owned since 2003 and registered in 2009 by Michael Schemmann PhD CPA ICPA, as operator of the INTERNATIONAL INSTITUTE OF CERTIFIED PUBLIC ACCOUNANTS and used herein, but the aforementioned marks are separate and distinct from the word mark and/or design "AICPA" not used herein, which is registered by AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS referred to immediately below.

    FURTHER TRADEMARK NOTICE TO THE PUBLIC: The INTERNATIONAL INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS is not associated, affiliated or otherwise connected in any way with AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CORPORATION D.C., 1211 AVENUE OF THE AMERICAS, NEW YORK, NEW YORK 10036 (United States of America).

    Trademark Notices added 2016-05-08