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Terms of Use

Terms of Use

The following terms and conditions govern the use by you of Cupersmith, Wilensky, Steiger, Stempler & Company, LLP's website currently located at www.cwsscpas.com (the "Website"), and all subsidiary websites or subcomponents of the website maintained by Cupersmith, Wilensky, Steiger, Stempler & Company, LLP. The terms and conditions set forth herein apply to all materials, online communications and other information and materials that are or become available on this Website (collectively, the "Information"). Please read these terms and conditions carefully before accessing this Website.

Users of this website should not act upon the information presented without individual professional consultation.

BY SIGNING ON AND USING THIS WEBSITE, YOU SPECIFICALLY AGREE TO EACH OF THE PROVISIONS OF THE FOLLOWING AGREEMENT.

Downloading

You may download textual material from this Website for your own personal, non-commercial use only, provided you do not modify the materials and keep intact all copyright and other proprietary notices. You may not further distribute or display such materials for any purpose.

External Links

This Website may contain links to other websites. Cupersmith, Wilensky, Steiger, Stempler & Company, LLP is not responsible for the availability of these external websites nor does it endorse or is it responsible for any of the contents, advertising, products or other materials on such external websites. Under no circumstances shall Cupersmith, Wilensky, Steiger, Stempler & Company, LLP be held responsible or liable, directly or indirectly, for any loss or damage caused or alleged to have been caused in connection with the use of or reliance on any content, goods or services available on any such external website. Any concerns regarding any external link should be directed to the respective website, rather than to Cupersmith, Wilensky, Steiger, Stempler & Company, LLP. By including a link to an external site in the Website, Cupersmith, Wilensky, Steiger, Stempler & Company, LLP does not expressly state or imply that it has authorization from the owner of such site to link to it. Should you visit an external site from a link found on the Website, you do so at your own discretion and at your own risk.

Disclaimer of Warranties

THIS WEBSITE AND THE INFORMATION IS PROVIDED ON AN "AS IS" BASIS. TO THE FULLEST EXTENT PERMITTED BY LAW, CUPERSMITH, WILENSKY, STEIGER, STEMPLER & COMPANY, LLP DISCLAIMS ALL WARRANTIES OF ANY KIND, EITHER EXPRESS OR IMPLIED, INCLUDING WITHOUT LIMITATION, WARRANTIES OF TITLE, NONINFRINGEMENT, OR IMPLIED WARRANTIES OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE. CUPERSMITH, WILENSKY, STEIGER, STEMPLER & COMPANY, LLP DOES NOT WARRANT THAT THE INFORMATION IS COMPLETE OR ACCURATE, THAT USE OF THIS WEBSITE WILL BE UNINTERRUPTED OR ERROR FREE OR THAT ANY INFORMATION IS FREE OF DISABLING DEVICES (AS HEREINAFTER DEFINED). A "Disabling Device" is defined as any software, document, message or other material which contains a computer virus, worm, trojan horse, timebomb or other device which may erase, scramble, lock or disable computer software or equipment or may prevent users from using a website or any other item of hardware or software.

Limitation of Damages

UNDER NO CIRCUMSTANCES SHALL CUPERSMITH, WILENSKY, STEIGER, STEMPLER & COMPANY, LLP BE LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL, SPECIAL, PUNITIVE OR CONSEQUENTIAL DAMAGES THAT MAY RESULT FROM THE USE OR INABILITY TO USE THIS WEBSITE OR THE INFORMATION, INCLUDING WITHOUT LIMITATION, USE OF OR RELIANCE ON THE INFORMATION, INTERRUPTIONS, ERRORS, DEFECTS, MISTAKES, OMISSIONS, DELETION OF FILES, DISABLING DEVICES, DELAYS IN OPERATION OR TRANSMISSION, NONDELIVERY OF INFORMATION, DISCLOSURE OF COMMUNICATIONS, OR ANY OTHER FAILURE OF PERFORMANCE. USERS OF THIS WEBSITE SHOULD NOT ACT UPON THE INFORMATION PRESENTED WITHOUT INDIVIDUAL PROFESSIONAL CONSULTATION.

Third Party Content and Trademarks

Cupersmith, Wilensky, Steiger, Stempler & Company, LLP may distribute content supplied by third parties on the Website. Any opinions, advice, statement, services, offers, or other information or content expressed or made available by third parties, including information providers or any other user of the Website, are those of the respective author(s) or distributor(s) and not of Cupersmith, Wilensky, Steiger, Stempler & Company, LLP. Other product and company names mentioned herein may be the trademarks of their respective owners.

Permitted Materials

You may use the area of this site which invites your comments for lawful purposes only. You may not post or transmit material which violates or infringes in any way upon any copyrights, trademarks, or intellectual property rights of another, which is unlawful, threatening, abusive, defamatory, invasive of privacy or publicity rights, vulgar, obscene, pornographic, profane, indecent, or otherwise objectionable, which encourages criminal conduct, or which gives rise to civil liability of any party or otherwise violates any law. Cupersmith, Wilensky, Steiger, Stempler & Company, LLP reserves the right, however, to delete, move or edit messages for any reason, and you shall remain solely responsible for the content of such messages.

General

Cupersmith, Wilensky, Steiger, Stempler & Company, LLP shall have the right at any time to change or discontinue any aspect or feature of the Website, including, but not limited to, content, hours of availability and equipment and/or software required for access or use of the Website or any portion of the Website. Cupersmith, Wilensky, Steiger, Stempler & Company, LLP may also change the terms and conditions set forth in this Agreement and any subsequent use of the Website by you constitutes your agreement to such changed terms and conditions.

Termination

Either you or Cupersmith, Wilensky, Steiger, Stempler & Company, LLP may terminate this Agreement at any time. You may terminate this agreement at any time by destroying all materials obtained from the Website and all related documentation and copies thereof. This agreement will terminate immediately without notice from Cupersmith, Wilensky, Steiger, Stempler & Company, LLP if in Cupersmith, Wilensky, Steiger, Stempler & Company, LLP's sole discretion you fail to comply with any term or provision of this agreement.

ATTENTION:   To the extent that tax advice is contained in our web site or attachments, Cupersmith, Wilensky, Steiger, Stempler & Company, LLP is informing you that you, or any person, may not rely on such tax advice in order to avoid any penalty. Cupersmith, Wilensky, Steiger, Stempler & Company, LLP prohibits any person visiting our web site, to the extent it contains tax advice, from further promoting, marketing or recommending the tax advice to any other person or legal entity. Any qualification to the foregoing restrictions on reliance for penalty protection and further use of tax advice may only be obtained by the written consent of Cupersmith, Wilensky, Steiger, Stempler & Company, LLP.