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Terms and Conditions

PLEASE READ THESE TERMS OF USE CAREFULLY BEFORE USING THE WEBSITE. By accessing or using any page of this website, you signify your assent to these terms of use. If you do not agree to these terms of use, please do not access or use any page of the website. We reserve the right, at our discretion, to change, modify, add, or remove portions of these terms at any time. Please check these terms periodically for changes. Your continued use of the website following the posting of changes to these terms will mean you accept those changes.

COMPANY. This website is owned and operated by MBE CPAs, LLP (MBE CPAs), a Wisconsin accounting firm with offices throughout Wisconsin (click here for list of locations and addresses). References to MBE CPAs,” “We,” “Us” and “Our” may be construed as references to MBE CPAs and its parents, subsidiaries, or divisions.

TRADEMARKS. All MBE CPAs brands and trademarks (whether registered or unregistered) and graphics, logos, designs, page headers and button icons are subject to the intellectual property rights of MBE CPAs and neither they nor any confusingly similar versions may be used by you including (but not limited to) as part of any trademarks and/or domain names without Our prior written consent.

OWNERSHIP OF CONTENT. Unless otherwise noted, all materials, including, but not limited to, articles, images, illustrations, designs, icons, photographs, video clips and audio clips that are part of the website (collectively, the “Content”) are protected by copyright and owned, controlled or licensed by Us or the party credited as the provider of the Content. You shall abide by all additional copyright notices, information or restrictions contained in any Content accessed through the website.

PERMITTED USE OF CONTENT. Unless We have agreed in writing to the contrary when you use the website and/or the Content you shall only view it on a computer screen or print out a single copy of it (and not make or permit any further copying of it) and not permit anyone else to view the Content from your computer screen or print-out. For the avoidance of doubt, you agree not to distribute, reproduce, modify, store, transfer or in any other way use any of the Content (including as part of any database, library, news, information, archive, website or similar service) other than as permitted in these terms of use.

PROHIBITED USE OF CONTENT. Unless We have agreed in writing to the contrary you agree that you will not use the website, any Forum (defined below) and/or any of the Content:

  • in conjunction with any robot, spider, other automatic device, or manual process that enables you to monitor or copy the Web pages or the Content;
  • on any other website or networked computer environment;
  • to create a database (electronic or otherwise);
  • to promote or encourage the sale of your goods/services or those of any third party;
  • to solicit other guests or users of the website to join or become members of any commercial online or offline service or other organization;
  • by transmitting or re-circulating it to any third party (otherwise than by use of a hyperlink in accordance with the “Linking” paragraph below);
  • in any way that involves removing copyright or trademark notice(s)
  • to disseminate any unsolicited or unauthorized advertising, promotional materials, “junk mail,” “spam,” “chain letters,” “pyramid schemes,” or any other form of solicitation;
  • to disseminate any material which is or may infringe the rights (including intellectual property rights) of any third party or which is unlawful, threatening, defamatory, obscene, indecent, offensive, pornographic, abusive, liable to incite racial hatred, discriminatory, menacing, scandalous, inflammatory, in breach of confidence, in breach of privacy, or which may restrict or inhibit the use of the website and/or any of the Content by any person or which constitutes or encourages conduct that may be considered a criminal offence or give rise to civil liability;
  • to disseminate any material which does or may bring MBE CPAs or any of its brands into dispute or in any way damage their reputation;
  • to disseminate any material that may interrupt, damage, destroy or limit the functionality of any computer software or hardware or telecommunications equipment, including, without limitation, computer viruses, logic bombs, Trojan horses, worms, harmful components, corrupted data or other malicious software or harmful data; or
  • to post link(s) that take users to material that contravenes any of the above restrictions.

The following provision applies to all visitors (which shall include persons and representatives of legal entities, whether such representatives are persons or digital engines of a kind that crawls, indexes, scrapes, copies, stores or transmits digital content). By accessing this website or digital service, you specifically acknowledge and agree that (i) Associated Press text, photo, graphic, audio and/or video material shall not be published, broadcast, rewritten for broadcast or publication or redistributed directly or indirectly in any medium, and shall be subject to all terms and conditions made available at the AP Terms and Conditions web page available here; (ii) No Associated Press materials nor any portion thereof may be stored in a computer except for personal and non-commercial use; (iii) The Associated Press will not be held liable for any delays, inaccuracies, errors or omissions therefrom or in the transmission or delivery of all or any part thereof or for any damages arising from any of the foregoing; (iv) The Associated Press is an intended third party beneficiary of these terms and conditions and it may exercise all rights and remedies available to it; and (v) The Associated Press reserves the right to audit possible unauthorized commercial use of AP materials or any portion thereof at any time.

DIGITAL MILLENNIUM COPYRIGHT ACT (“DMCA”) NOTICE. Materials may be made available via the Web Service by third parties not within our control. We are under no obligation to, and do not, scan content used in connection with the Web Service for the inclusion of illegal or impermissible content. However, We respect the copyright interests of others. It is Our policy not to permit materials known by us to infringe another party’s copyright to remain on the Web Service. If you believe any materials on the Web Service infringe a copyright, you should provide us with written notice that at a minimum contains:

  1. A physical or electronic signature of a person authorized to act on behalf of the owner of an exclusive right that is allegedly infringed;
  2. Identification of the copyrighted work claimed to have been infringed, or, if multiple copyrighted works at a single online site are covered by a single notification, a representative list of such works at that site;
  3.  Identification of the material that is claimed to be infringing or to be the subject of infringing activity and that is to be removed or access to which is to be disabled, and information reasonably sufficient to permit us to locate the material;
  4. Information reasonably sufficient to permit Us to contact the complaining party, such as an address, telephone number, and, if available, an electronic mail address at which the complaining party may be contacted;
  5. A statement that the complaining party has a good faith belief that use of the material in the manner complained of is not authorized by the copyright owner, its agent, or the law; and
  6. A statement that the information in the notification is accurate, and under penalty of perjury, that the complaining party is authorized to act on behalf of the owner of an exclusive right that is allegedly infringed.

All DMCA notices should be sent to our designated agent as follows:
MBE CPAs
E10890 Penny Lane
Baraboo, WI 53913
(608) 356-7733
[email protected]

It is Our policy to terminate relationships regarding content with third parties who repeatedly infringe the copyrights of others.

USAGE BY CHILDREN UNDER 13. The website is directed to adults and is not directed to children under the age of 13. We cannot prohibit minors from visiting the website so We must rely on parents, guardians and those responsible for supervising children under 13 to decide which materials are appropriate for such children to view and/or purchase. We comply with the Children’s Online Privacy Protection Act and do not permit registration by and will not knowingly collect personally identifiable information from anyone under 13. This requirement will be posted wherever We collect data within the website, such as during the registration process.

MEMBER ACCOUNT. If we provide the ability to register as a user of this website, you will be assigned a username and password that is unique to you. Such registration may be subject to specific terms of registration with which you must comply. You are responsible for maintaining the confidentiality of the username and password, and responsible for all activities that occur under your username and password. Your username and passwords must be used solely by you and sharing your username and password with any other person or making it available to multiple users on a network is strictly prohibited. Where you register with Us you also agree to:

• provide true, accurate, current and complete information about yourself as prompted by the relevant registration form (such information being the “Registration Data”); and
• maintain and promptly update the Registration Data (by sending an appropriately worded email to [email protected] to keep it fully up to date;
• ensure that you exit from your member account at the end of each session; and
• notify Us of any unauthorized use of your username and password or any other breach of security at [email protected].

PRIVACY. Registration Data and certain other demographic information about you are subject to Our privacy policy. For more information, see our privacy policy at PRIVACY POLICY, which is incorporated in full herein by reference.

SOFTWARE. Copyright in any software that is made available for download from the website and/or the Content belongs to Us or Our suppliers. Your use of the software is governed by the terms of any license agreement that may accompany or be included with it. Do not install or use any software unless you agree to such license agreement.

SUBSCRIPTION SERVICES. Certain Content and services are available only by securing a subscription (“Subscription Services”). Subscription Services may be subject to additional terms and conditions (in additions to those set out in these terms of use and/or in our Privacy Policy) which could include information about the duration for which those Subscription Services will be provided and other important information. If you wish to enjoy any Subscription Services you must accept those additional terms and conditions.

ORDERING SUBSCRIPTION SERVICES. Specifications and descriptions of the Subscription Services and products to be supplied by Us on this website are not intended to be binding and are intended only to give a general description of the Subscription Services and products to be supplied by Us. We warrant that we have the right to supply all Subscription Services and products offered by Us on the website and that they will substantially comply with their description. All Subscription Services and products are provided on an “as is” and “as available” basis. To the maximum extent permissible, We make no other warranties or promises about the Subscription Services and products and any implied warranties are excluded. We do not promise that Subscription Services and products are necessarily available, and all Subscription Services and products are offered subject to availability. Once you click on the “Confirm Order/Proceed” button We will treat the order as an offer by you to avail yourself of Subscription Service/product subject to these terms and conditions of sale. You are responsible for ensuring the accuracy of your order. If We accept your offer, We shall confirm each order on-line via the internet and/or by email and Our confirmation of the order in writing (in the form of an email) shall be Our acceptance of the contract between the parties. The terms of your order will not be filed electronically and will not be made available to you on request so you should print off and retain Our confirmation of the order for your records.

FEE BASED SUBSCRIPTIONS. Certain Subscription Services and/or products are only available if you purchase them for a fee (“Fee-Based Subscription Services”). You agree to pay for Fee-Based Subscription Services, using a valid credit card which We accept or other form of accepted payment and the monthly or annual subscription charges for Fee-Based Subscription Services (“the Fees”) will be set forth on the relevant page of the website. You must also pay all applicable taxes and other charges (such as delivery charges) incurred on your account in order to access Fee-Based Subscription Services. All Fees are quoted in US Dollars and must be paid in full, including all applicable taxes and other charges, except where discounts are offered as detailed on the website. If you are placing an order from outside of the United States, your card issuer may convert the charge into your local currency. We reserve the right to change the Fees or applicable charges and to institute new Fees and charges at any time, upon thirty (30) days prior notice to you (which may be sent by email). In the event you cancel the Fee-Based Subscription Service, We will not refund any fees already paid by you for the then current term. If you believe we have billed you incorrectly, you must contact Us no later than 60 days after the closing date on the first billing statement in which the error or problem appeared, in order to receive an adjustment or credit. Inquiries and cancellation requests should be directed to Our Customer Support department [email protected] or by phone at (608) 356-7733.

DELIVERY AND CANCELLATIONS. Where your Subscription or product order involves the delivery of a physical item or items they will be delivered to the address that you indicate when you place an order through the website and risk of damage to or loss of them shall pass to you at the time of delivery even if they have not been received by you in person. Any times quoted for delivery are approximate only and We shall not be liable for any delay in delivery howsoever caused. We shall confirm each order of a physical item in writing by sending you a receipt along with your products. Requests for returns or cancellations can be made to info@mbecpa and refunds for unused portions may be granted in MBE CPAs’ sole discretion.

FORUMS, CHAT PAGES AND COMMUNICATIONS. For the purposes of these terms of use “Forum” means letters, emails or other types of communications to the editors, Webmaster(s) or employees of MBE CPAs, and messages posted to them or to other users in connection with online seminar discussions, forums, blogs or chat-pages on the website.

Forums are provided for your exchange of lawful, relevant, fair and appropriate information, opinions and comment. Use of the Forums that is inconsistent with those stated purposes or which is prohibited under these terms of use is prohibited. We have the right, but not the obligation to monitor or edit Forum content or Forum materials, and may do so at any time, including but not limited to the course of normal maintenance of the website and its systems or in the good-faith belief that such action is necessary to: (1) comply with the law or comply with legal process served on Us; (2) protect and defend the legitimate business interests, rights or property of Us, Our users, advertisers, customers, sponsors, advertisers or affiliates; or (3) act in an emergency to protect the personal safety of Our guests or the public. You shall remain solely responsible for the content of your communications.

By uploading materials to any Forum or submitting any materials to Us, you automatically:

• grant (or warrant that the owner of such rights has expressly granted) Us a perpetual, royalty-free, irrevocable, non-exclusive right and license to use, reproduce, modify, adapt, publish, translate, create derivative works from, disclose, post, remove and/or distribute such materials or incorporate such materials into any form, medium, or technology now known or later developed throughout the universe;
• warrant that all so-called “moral rights” in those materials have been waived; and
• warrant to Us that all such content complies in all ways with the provisions of these terms of use.

If you object to the publication of any material placed on the website please contact Us by sending an appropriately worded email to [email protected] and we will take whatever action we deem appropriate.
We accept no responsibility for any statements, material or other submissions placed on Forums by users.

INDEMNIFICATION. You agree to indemnify, defend and hold Us harmless from any liability, loss, claim and expense, including reasonable attorneys fees, related to your violation or alleged violation of these terms of use or your use of the website.

NON-TRANSFERABILITY. Your right to use this website is not transferable. Any password or right given to you to obtain information is not transferable.

JURISDICTION. Unless otherwise specified, the Content on the website is presented solely for the purpose of promoting publications and other products available in the United States its territories, possessions, and protectorates. MBE CPAs makes no representation that Content on the website is appropriate or available for use in other locations. Those who choose to access the website from other locations do so on their own initiative and are responsible for establishing the usability or correctness of any information or Content under any or all jurisdictions and the compliance of that information or Content with local laws, if and to the extent local laws are applicable.

All users, including those users who access the website from a country other than the United States, agree that the federal and state laws of Wisconsin shall govern any dispute, including those arising from Our use of personal information or otherwise relating to privacy, as specified in the Your Privacy policy.

TERMINATION. These terms are effective until terminated by either party. You may terminate these terms at any time by destroying all Content obtained from any and all website(s) and all related documentation and all copies and installations thereof, whether made under these terms or otherwise, and thereafter refraining from making any use of the website or the Content. The privileges granted to you by these terms, including the maintenance of a member account, will terminate immediately without notice from Us if, in Our sole discretion, you fail to comply with any provision of these terms. Upon termination, you must destroy all Content obtained from the website and all copies thereof, whether made under these terms or otherwise and thereafter refrain from making any use of the website or the Content. We may take such further action as We determine to be appropriate under the circumstances to eliminate or preclude repeat violations, and We shall not be liable for any damages of any nature suffered by any customer, user, or any third party resulting in whole or in part from Our exercise of Our rights under these terms of use.

DISCLAIMER. THE CONTENT IN THE WEBSITE IS PROVIDED “AS IS” AND WITHOUT WARRANTIES OF ANY KIND EITHER EXPRESS OR IMPLIED. TO THE FULLEST EXTENT PERMISSIBLE PURSUANT TO APPLICABLE LAW, MBE CPAS, LLP DISCLAIMS ALL WARRANTIES, EXPRESS OR IMPLIED, INCLUDING, BUT NOT LIMITED TO, IMPLIED WARRANTIES OF MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE. MBE CPAS, LLP DOES NOT WARRANT THAT THE FUNCTIONS CONTAINED IN THE CONTENT WILL BE UNINTERRUPTED OR ERROR-FREE, THAT DEFECTS WILL BE CORRECTED, OR THAT THE WEBSITE OR THE SERVER(S) THAT MAKES THE WEBSITE AVAILABLE ARE FREE OF VIRUSES OR OTHER HARMFUL COMPONENTS. WHILST MBE CPAS, LLP ENDEAVOURS TO ENSURE THAT THE WEBSITE IS NORMALLY AVAILABLE 24 HOURS A DAY, IT SHALL NOT BE LIABLE IF FOR ANY REASON THE WEBSITE IS UNAVAILABLE AT ANY TIME OR FOR ANY PERIOD. ACCESS TO THE WEBSITE MAY BE SUSPENDED TEMPORARILY AND WITHOUT NOTICE IN THE CASE OF SYSTEM FAILURE, MAINTENANCE OR REPAIR OR FOR ANY OTHER REASONABLE CAUSE. MBE CPAS, LLP DOES NOT WARRANT OR MAKE ANY REPRESENTATIONS REGARDING THE USE OR THE RESULTS OF THE USE OF THE CONTENT ON THE WEBSITE IN TERMS OF ITS CORRECTNESS, ACCURACY, RELIABILITY, OR OTHERWISE. YOU (AND NOT MBE CPAS, LLP ASSUME THE ENTIRE COST OF ALL NECESSARY SERVICING, REPAIR, OR CORRECTION. APPLICABLE LAW MAY NOT ALLOW THE EXCLUSION OF IMPLIED WARRANTIES, SO THE ABOVE EXCLUSION MAY NOT APPLY TO YOU.

LIMITATION OF LIABILITY. UNDER NO CIRCUMSTANCES, INCLUDING, BUT NOT LIMITED TO, NEGLIGENCE, SHALL MBE CPAS, LLP, ACCOUNTING FIRM BE LIABLE FOR ANY SPECIAL OR CONSEQUENTIAL DAMAGES THAT RESULT FROM THE USE OF, OR THE INABILITY TO USE, THE CONTENT ON THE WEBSITE, EVEN IF MBE CPAS, LLP OR AN MBE CPAS, LLP AUTHORIZED REPRESENTATIVE HAS BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES. APPLICABLE LAW MAY NOT ALLOW THE LIMITATION OR EXCLUSION OF LIABILITY OR INCIDENTAL OR CONSEQUENTIAL DAMAGES, SO THE ABOVE LIMITATION OR EXCLUSION MAY NOT APPLY TO YOU. IN NO EVENT SHALL MBE CPAS, LLP’S TOTAL LIABILITY TO YOU FOR ALL DAMAGES, LOSSES, AND CAUSES OF ACTION (WHETHER IN CONTRACT, TORT (INCLUDING, BUT NOT LIMITED TO, NEGLIGENCE), OR OTHERWISE EXCEED THE AMOUNT PAID BY YOU, IF ANY, FOR ACCESSING THE WEBSITE.

NOT LEGAL ADVICE. The Content contained on the website has been prepared by Us as a service to Our readers and the Internet community. It is provided only for general information and is not intended to address your particular requirements or to constitute any form of advice or recommendation (including legal advice). We have used reasonable efforts in collecting, preparing and providing quality information and material, but do not warrant or guarantee the accuracy, completeness, adequacy or currency of the information contained on or linked to the website. Users of information from the website or links do so at their own risk and acknowledge that this information should not be relied upon in making (or refraining from making) any specific investment or other business or personal decisions (professional advice should always be obtained before making any such decision).

OTHER PRODUCTS. Any reference made by the website to any specific commercial product, process, or service (or provider of such product, process or service) by trade name, trademark, hyperlink, or otherwise, does not constitute or imply an endorsement, recommendation, or favouring by Us. Content on the website may be provided by third parties and users. Any opinions, advice, statements, services, offers or other information expressed or made available by third parties, including information providers, users or others, are those of the respective author(s) or distributor(s) and do not necessarily state or reflect those of MBE CPAs.

LINKS TO OTHER WEBSITES AND SERVICES. To the extent that the website contains links to outside services and resources, We do not control the availability and content of those outside services and resources. These links are provided solely for your convenience. If you use these links, you leave the website. MBE CPAs does not endorse or make any representations about these third party sites, or any material found on them, or any results that may be obtained from using them. If you decide to access any of these third party webs Sites you do so entirely at your own risk. Any concerns regarding any such service or resource, or any link thereto, should be directed to the particular service or resource.

LINKS FROM OTHER WEBSITES. You may link to any page of the website subject to the following conditions:

• you do not replicate the home page of the website;
• you do not create a frame or any other browser or border environment around the website;
• you only link to freely available Content (and not link to any Content that is only made to users with a username and password);
• you do not in any way imply any endorsement by MBE CPAs other than with its written consent or misrepresent your relationship with MBE CPAs.
• you do not use any logos or trademarks displayed on the website without the express written permission of MBE CPAs;
• the linking website does not contain content that is distasteful, offensive or controversial, that infringes any intellectual property rights or other rights of any other person or otherwise does not comply with all applicable laws and regulations.

OTHER. These terms shall be governed by and construed in accordance with the laws of Wisconsin. You agree that any action at law or in equity arising out of or relating to these terms shall be filed only in the federal or state courts located in Sauk County, Wisconsin and you hereby consent and submit to the personal jurisdiction of such courts for the purposes of litigating any such action. If any provision of these terms shall be unlawful, void, or for any reason unenforceable, then that provision shall be deemed severable from these terms and shall not affect the validity and enforceability of any remaining provisions. This is the entire agreement between us relating to the subject matter herein and shall not be modified except as provided herein or in writing, signed by Us. To the extent that anything in or associated with the website is in conflict or inconsistent with these terms of use, these terms of use shall take precedence. Our failure to enforce any provision of these terms of use shall not be deemed a waiver of such provision nor of the right to enforce such provision.

LAST UPDATED: 02/22/2022