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Please read this Agreement carefully before accessing or using Kaplan CPA Review Online Program. By accessing or using Kaplan CPA Review Online Program, you agree to be bound by the terms and conditions set forth below. If you do not wish to be bound by these terms and conditions, you may not access or use Kaplan CPA Review Online Program. Kaplan CPA Review may modify this Agreement at any time and such modifications shall be effective immediately upon posting of the modified Agreement. You agree to review the Agreement periodically to be aware of such modifications and your continued access or use of Kaplan CPA Review Online Program shall be deemed your conclusive acceptance of the modified Agreement.

1. Copyright and Licenses. The entire contents of Kaplan CPA Review Online Program are copyrighted under the United States copyright laws. The owner of the copyright is DF Publishing, Inc. d/b/a Kaplan CPA Review. You may print and download portions of material from the different areas of Kaplan CPA Review Online Program solely for your own non-commercial use. Kaplan CPA Review Online Program is solely for your non-commercial use. Any other copying, redistribution, retransmission or publication of any downloaded material, is strictly prohibited without the express written consent of Kaplan CPA Review. You agree not to change or delete any proprietary notices from materials downloaded from Kaplan CPA Review Online Program. You agree that you shall have no recourse against Kaplan CPA Review for any alleged or actual infringement or misappropriation of any proprietary right in your communications to us.

2. Use of Kaplan CPA Review Online Program (Online Tools). You understand that Kaplan CPA Review does not warrant that Kaplan CPA Review Online Program will be uninterrupted or error-free. Kaplan CPA Review Online Program is provided on an "as is, as available" basis. You agree to meet the minimum system requirements set forth for Kaplan CPA Review's electronic products, including Kaplan CPA Review Online Program, and Video CDs.

   You understand that Kaplan CPA Review may revise the content of Kaplan CPA Review Online Program from time to time to meet its training objectives. It may add or remove materials that it considers as unnecessary or no longer relevant for CPA exam preparation. Once the material is removed it will not be accessible and will not be available upon request.

   You understand that your subscription to Kaplan CPA Review Online Program is a limited license to use the Online Program. Your subscription to the Online Access included in the Learning System will last 24 months from the date access is granted. The subscription is non-transferable and is to be used only by you. You will not share the username/user id and password with anyone, even if that person has his or her own subscription to Kaplan CPA Review Online Program. Such sharing of usernames/user ids and passwords is a violation of this Agreement and will result in immediate suspension of your privileges to Kaplan CPA Review Online Program without refund. Kaplan CPA Review monitors its web site, including the use of Kaplan CPA Review Online Program, for visitors and enforces its one subscriber-one user policy diligently.

   Kaplan CPA Review will provide you feedback about your performance on the exams in Kaplan CPA Review Online Program. This is intended to highlight areas of your strengths and weaknesses. You understand that the performance feedback is meant to assist you in your preparation for the CPA exam and is in no way intended to act as a projection or a forecast of your actual CPA exam score. The feedback is intended only as a diagnostic tool of your knowledge as you prepare for the CPA exam, and your practice scores may be affected by factors beyond Kaplan CPA Review's control. The content created my candidates will remain the sole property of the author.

   In no event will Kaplan CPA Review be liable for (I) any incidental, consequential, or indirect damages (including, but not limited to, damages for loss of profits, business interruption, loss of programs or information, and the like) arising out of the use of or inability to use Kaplan CPA Review Online Program, or any information, or transactions provided on Kaplan CPA Review Online Program or downloaded or hyperlinked from Kaplan CPA Review Online Program, even if Kaplan CPA Review or its authorized representatives have been advised of the possibility of such damages; or (II) any claim attributable to errors, omissions, or other inaccuracies in Kaplan CPA Review Online Program and/or materials or information downloaded through, or hyperlinked from, Kaplan CPA Review Online Program. Because some states do not allow the exclusion or limitation of liability for consequential or incidental damages, the above limitation may not apply to you. In such states, Kaplan CPA Review's liability is limited to the greatest extent permitted by law.

3. Online Cancellation/Refund Policy. Cancellation of Kaplan CPA Review Online Access (Learning System) will be accepted for 10 days after online access is granted. Cancellations will be subject to a $20 administrative fee. After the expiration of this 10 day period, no refunds will be granted. NO cancellations will be accepted less than 28 days prior to your exam sitting, regardless of when online access was granted.

   Terms and Conditions are subject to change without notice, please review periodically.

4. Choice of On-Demand (Online) Lecture and Problem-Solving Videos or physical Video CDs. You have a choice of either On-demand Lecture and Problem-Solving Videos or physical Video CDs when you place your order for the Learning System. You are subject to a minimum $20 administrative fee if you request a change to your order once it has been processed. All requests must be received within 14 days of Online Access being granted.

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6. Miscellaneous. This Agreement shall be governed and construed in accordance with the laws of the State of New York applicable to agreements made and to be performed in New York. You agree that any legal action or proceeding between Kaplan CPA Review and you for any purpose concerning this Agreement or the parties' obligations hereunder shall be brought exclusively in a federal or state court of competent jurisdiction sitting in New York. Any cause of action or claim you may have with respect to Kaplan CPA Review Online Program must be commenced within one (1) year after the claim or cause of action arises or such claim or cause of action is barred. Kaplan CPA Review's failure to insist upon or enforce strict performance of any provision of this Agreement shall not be construed as a waiver of any provision or right. Neither the course of conduct between the parties nor trade practice shall act to modify any provision of this Agreement. Kaplan CPA Review may assign its rights and duties under this Agreement to any party at any time without notice to you.