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AUDITNET^® COPYRIGHT NOTICE AND DISCLAIMER

1. License 

1. Unless otherwise stated, the copyright and other intellectual property rights in all material on this site, including photographs and graphical images, is owned by AuditNet^®.

2. You are permitted to print and download extracts from this site on the following basis: 
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2. use of documents and related graphics on this site is for internal information and non-commercial or personal use only; any copies of these pages saved to disk or to any other storage medium may only be used for subsequent viewing purposes or to print extracts for personal use; 
3. no graphics on this site are used separate from accompanying text; and  
4. the AuditNet^® copyright notice and this permission notice appear in all copies.
5. Consultant and commercial use of the resources on this site is strictly prohibited without the express permission of the site owner. Licensing fees will apply for any commercial use of material on this site.

3. Users may not publish, license, sell, transfer, modify, copy, display or distribute any portion of the material, except as expressly provided in this Agreement, or change, delete or obscure any copyright notice, disclaimer, warning or other notice. Data, files, software or tools downloaded or otherwise obtained or available through access to or use of AuditNet^® may not be reverse engineered or otherwise tampered with.
   
4. No part of this site may be reproduced or stored in any other web site or included in any public or private electronic retrieval system or service without the prior written permission of AuditNet^®.

4. Any rights not expressly granted in these terms are reserved.

2. Service Access

1. While AuditNet^® does it’s best to ensure that this site is available 24 hours a day, AuditNet^® will not be liable if for any reason the site is unavailable at any time or for any period. We are not warranting that access to or usage of the services and the material will be uninterrupted or error free. We do not and cannot control the flow of data to or from our networks and other portions of the Internet. Such flow depends in large part on the performance of Internet services provided or controlled by third parties. at times, actions or inactions of such third parties can impair or disrupt your connections to the internet (or portions thereof). Although we will use commercially reasonable efforts to take all actions we deem appropriate to remedy and avoid such events, we cannot guarantee that such events will not occur. Accordingly, we disclaim any and all liability resulting from or related to such events.

2. Access to this site may be suspended temporarily and without notice in circumstances of system failure, maintenance or repair or for reasons beyond the control of AuditNet^®.

3. Contributed Material 

1. All Materials (documents) that you contribute to this site must either be your own original work or based upon Material from this site, or you must otherwise have the legal right to contribute the Materials.
   

2. Use of Contributor Content: Each Contributor hereby grants AuditNet^® permission to, on a perpetual and worldwide basis, distribute, display, adapt, modify or use any communication or other content that he/she may contribute to AuditNet®. 
   

3. Part of this site may contain material including audit work programs and other documents submitted to AuditNet^® by third parties. Third parties are responsible for ensuring that material submitted for inclusion on this site comply with organizational policy, copyright as well as national and international law. AuditNet^® will not be responsible for any error, omission or inaccuracy in the material and reserves the right to omit, suspend or change the position of any material submitted.
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4. Liability 

1. The information contained on this site is for general guidance only. You should neither act, nor refrain from action, on the basis of any such information. You should seek appropriate professional advice on your particular circumstances because the application of laws and regulations will vary depending on particular circumstances and because laws and regulations undergo frequent change.

2. While AuditNet^® attempts to ensure that the information on this site is correct, AuditNet^® shall not be liable for any damages (including, without limitation, damages for loss of business or loss of profits) arising in contract, tort or otherwise from the use of or inability to use this site, or any information contained in it, or from any action or decision taken as a result of using this site or any such information.
   
3. AuditNet^® makes no claims as to the accuracy of the information contained in any of the resources and accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided "as is" with no warranty, express or implied, for the information provided within them. AuditNet^® is also not responsible for any costs associated with connecting to those resources. The appearance of a resource here should not be construed as an endorsement.

4. The services and the materials are made available on an as is and as available basis, without express or implied warranties of any sort, including, without limitation, any express or implied warranties or duties of merchantability, fitness for a particular purpose, title, performance or freedom from errors or uninterrupted use. This applies to any and all copies of the material, including all versions or updates thereof, and to any related data, services, advice or materials. The services provided by AuditNet^® do not substitute for professional advice. You understand that some laws, regulations, guidelines and other matters addressed in the database are subject to interpretation and that you shall be solely responsible for, and waive any claim against us and grantor(s) for, any and all loss, damage and expense (or claim thereof) resulting from your use of the services. You understand that your business or reporting situation(s) may not be suited to the contents of the database, that independent professional judgment, analysis and advice must be applied to any use of the services, and that you are encouraged to seek professional advice with respect to any application of the services to actual business or reporting matters or situations. You agree that the availability of the services shall not be construed as a rendering of any tax, legal, attest, accounting, auditing or other professional services or advice.

   We shall not be liable for any consequential, incidental, indirect, special or punitive damage, loss, or expense, including damage, loss or expense for lost profits, business interruption or lost revenue or business opportunity, related to the Services, the Database, or this Agreement, even if We have been advised of the possibility or likelihood of such damages. These limitations shall apply in full regardless of the theory of relief asserted (including all forms of negligence) and regardless of any assertion that a remedy has failed of its essential purpose.

5. General

1. By accessing any part of this site, you shall be deemed to have accepted these terms in full.

2. These terms shall be governed by and construed in accordance with U.S. Law.

3. [Information for webmasters linking to this site]. - in some cases it may be desirable to enter into a hosting agreement with third parties who provide material at your site, to whose site you provide a link or who provide a link to your site.