Before joining this listserve, you must agree to CalCPA's Listserve Terms and Conditions of Use.

This listserve, housed on Groups.io, is provided as a service of the California Society of CPAs (CalCPA). CalCPA has established the specific Terms and Conditions of Use (Terms of Use), which follow to facilitate quality communications on this site. For example, violating antitrust laws, libeling others, selling, and marketing are not permitted.

By using CalCPA's site, you agree that you understand and have agreed to all Terms of Use and will comply with them. CalCPA reserves the right to suspend or terminate membership on all lists for users who violate these Terms of Use. If you have questions, please contact the moderator of the listserve.

Rules of User Conduct

• Exercise care during all discussions. Information posted on the lists is available for all to see, and comments are subject to all federal and state laws, including those related to libel, slander, antitrust, trademark, copyright, patent and unfair competition.

• Do not use harsh criticism or attack others. The discussions on the lists are meant to stimulate conversation. Let others have their say.

• All defamatory, abusive, profane, threatening, offensive, or illegal materials are strictly prohibited. Do not post anything in a listserve message that you would not want the world to see or that you would not want anyone to know came from you.

• Do not post any information or other material protected by copyright without the permission of the copyright owner.

• Remember that CalCPA and other e-mail list participants may reproduce postings to this listserve. Do not post any materials which you do not want others to reproduce.

• Do not post commercial messages ("spamming"). Contact people directly with products and services that you believe would help them.

• Do not post any messages which facilitate users to arrive at any agreement that either expressly or impliedly leads to price fixing, a boycott of another's business, or other conduct intended to illegally restrict free trade.

• Do not post messages that encourage or facilitate an agreement among users about prices, discounts, or terms or conditions of sale; salaries; profits, profit margins, or cost data; market shares, sales territories, or markets; allocation of customers or territories; or selection, rejection, or termination of customers or suppliers.

User Warranties and Representations

By posting material, the posting party warrants and represents that he or she owns the copyright with respect to such material or has received permission from the copyright owner. In addition, the posting party grants CalCPA and users of this listserve the non-exclusive right and license to display, copy, publish, distribute, transmit, print, and use such information or material.

Listserve Etiquette

• Sign all messages with your first and last name, show your e-mail address if it does not appear in the header. It is also helpful to give the name of your firm or company and address.

• Concisely and clearly specify the topic of the comments in the subject line. This makes it easier for other users to respond to your posting and to search the archives by subject.

• Include only the relevant portions of the original message in your reply, delete any header information, and place your response before the original posting.

• Only send a message to the entire list when it contains information that all or most subscribers can benefit from.

• Send messages such as "thanks for the information" or "me, too" to individuals—not to the entire list. Do this by using your e-mail application's forwarding option and typing in or cutting and pasting in the e-mail address of the individual to whom you want to respond.

• Do not send administrative messages, such as remove me from the list, through the listserver. Instead, use the Web interface to change your settings or to remove yourself from a list. If you are changing e-mail addresses, you do not need to remove yourself from the list and rejoin under your new e-mail address. Simply change your settings.

• Notify other list subscribers of lengthy messages either in the subject line or at the beginning of the message body with a line that says "Long Message."

Disclaimer of Warranties and Other Disclaimers

• All materials, information, products and services included in or available through this site are provided to you "as is." CalCPA accepts no responsibility for the opinions and information posted on this site by others. The content, whether posted by CalCPA or any third party, is provided without warranties of any kind, either express or implied, including, but not limited to, for a particular purpose or non-infringement. CalCPA does not warrant that the content is accurate, reliable or correct, that this site will be available at any particular time or location, or that any defects or errors will be corrected. Your use of this site is solely at your risk. Because some jurisdictions do not permit the exclusion of certain warranties, these exclusions may not apply to you.

• CalCPA assumes no responsibility for computer system, hardware, software or program malfunctions, computer viruses, or other errors, failures, omissions, interruptions, deletions, delayed computer transactions or network connections that are human or technical in nature.

Limitation of Liability

Under no circumstances shall CalCPA be liable for any direct, indirect, punitive, incidental, special, consequential or any other damages whatsoever resulting from the content of this site or the use of, or inability to use, this site. This limitation applies to any alleged liability based on any legal theory including, but not limited to, contract, tort, negligence or strict liability, even if CalCPA has been advised of the possibility of such damage. Because some jurisdictions do not allow the exclusion or limitation of incidental or consequential damages, CalCPA's liability in such jurisdiction shall be limited to the extent permitted by law.

Prohibited Activities

Use of the listserve to conduct practice management surveys, to discuss fees or billing rates, etc., is strictly prohibited.

No Monitoring of Site

CalCPA does not actively monitor the site for inappropriate postings and does not on its own undertake editorial control of postings. However, if CalCPA becomes aware of inappropriate material, it will be removed at CalCPA's discretion.

Right to Terminate Access

CalCPA reserves the right, in its sole discretion, to terminate your access to all or part of this site, with or without notice, for any reason including, but not limited to, your failure to abide by these terms and conditions of use.

Amended: January 2005

If you agree to these Terms and Conditions of Use, you may join the Accountants in Industry listserve now.

If you do not agree to these Terms and Conditions, you may return to the CalCPA Listserves.