1. The Site’s content (e.g. text, graphics, objects, video, links (subject to Section 10 below), and functions available to users) (“Site Content”) is created by or for the Financial Accounting Foundation, Financial Accounting Standards Board, and the Governmental Accounting Standards Board (the “FAF/FASB/GASB”) or the FAF/FASB/GASB has made arrangements, under license or otherwise, with other entities (each a “Licensor”) to provide or permit certain content on the Site.
  2. You may create a link to the Site, however, you may not display the FAF, FASB or GASB logo as a link icon or represent those logos in any other form without written permission from FAF/FASB/GASB, nor imply or state any affiliation or endorsement by FAF/FASB/GASB.
  3. For your own protection, you should assume that all Site Content is copyrighted by the FAF/FASB/GASB or a Licensor, including all video on the Site. The Site Content may not be used except for personal, non-commercial use or as expressly provided in the related text on the Site, without obtaining prior written permission of the FAF/FASB/GASB. For information on how to obtain this permission, see Copyright Permission.
  4. When we provide third party content on our Site, we endeavor to ensure that we have obtained all necessary permissions to do so. However, neither the FAF/FASB/GASB nor those from whom we license Site Content makes any representation or warranty to you regarding licensing, intellectual property rights, or infringement of third party rights. Receiving permission from the FAF/FASB/GASB to use any portion of our Site Content will only protect you from infringing the intellectual property rights of the FAF/FASB/GASB.
  5. While the FAF/FASB/GASB uses reasonable efforts to provide accurate, up-to-date content on the Site, the FAF/FASB/GASB and each Licensor make no warranties or representations as to the content’s accuracy, timeliness, or fitness for any particular purpose. Neither the FAF/FASB/GASB nor any Licensor assumes any liability or responsibility for any errors or omissions in the content provided on the Site. The opinions, judgments, and comments expressed on the Site and in any articles, reports or other publications or content which may appear from time to time are not necessarily those of the FAF/FASB/GASB or any of its affiliates, unless so indicated.
  6. The Site Content is provided for informational purposes and should not be relied upon for accounting, auditing, consulting, or legal advice. You assume all risks when you access and use the Site. Neither the FAF/FASB/GASB, any Licensor, nor any entity who creates, produces or delivers the Site (including the Site Content) is liable to you or to any other entity for any direct, incidental, consequential, indirect or punitive damages as a result of your access to, or use of, the Site or any Site Content.


    Please note that some jurisdictions may not allow the exclusion of implied warranties, so some of the above exclusions may not apply. You are responsible for verifying and determining any restrictions or limitations regarding the exclusion of implied warranties within your relevant jurisdiciton(s).
  7. The FAF/FASB/GASB and each Licensor assume no responsibility, and are not liable for any damage to, or virus or other harmful code that may affect your computer equipment or other property based on your access to, or use of, the Site. This also applies to the downloading of any Site Content, software code, text, graphics, audio, video or other objects from the Site.
  8. Any information or material you transmit to the Site by filling in an on-line form, sending an email (whether editorial or technical in nature), through Site portals, or otherwise, including information such as personal data, comments and suggestions (whether in response to a specific query or otherwise) (the “User Submissions”) will be treated as non-confidential and non-proprietary. Unless we agree in writing in advance, any User Submissions, including anything you transmit, whether electronically or in hard copy may be used or displayed by the FAF/FASB/GASB and its affiliates for any purpose, including, but not limited to, reproduction, disclosure, transmission, publication, broadcast and posting. FAF/FASB/GASB may use the ideas, concepts, know-how or techniques you transmit to the Site. You should not send us information you deem confidential or proprietary unless that is your intent to permit the uses by FAF/FASB/GASB outlined above.
  9. The trademarks, logos and service marks (collectively, the “Trademarks”) displayed on the Site are registered and unregistered Trademarks of the FAF/FASB/GASB, Licensors and others. Nothing contained on the Site should be construed as granting, by implication, estoppel or otherwise, any license or right to use any Trademark displayed on the Site without the prior written permission of its owner. Any improper use of the Trademarks displayed on the Site, including to misidentify goods or services, or to incorrectly imply any relationship with the Trademark owner, is strictly prohibited.

    The FAF/FASB/GASB and the Licensors reserve the right to aggressively enforce their intellectual property rights to the fullest extent of the law, including the seeking criminal prosecution.
  10. You may find links on the Site that connect you to third party websites not under the control of the FAF/FASB/GASB (“Off-Site Pages”). The FAF/FASB/GASB has not reviewed these Off-Site Pages and is not responsible for their content. Access or use of any Off-Site Pages is at your own risk. In addition, some of these links to other Web Sites may permit you to download software that is not supplied by the FAF/FASB/GASB. Unless we specifically state otherwise, you should assume that any software you download as a result of a visit to the Off-Site Pages is not provided by the FAF/FASB/GASB, and may be subject to such third party terms and conditions The FAF/FASB/GASB has no responsibility for or control over either the terms of your relationship with the providers of such software or the use of the software itself.