Terms of services and Termination

Dual GAAP Website Terms of Services and Termination

1. The following Terms of Service ("TOS") are in English and may be updated by us from time to time without notice to you. By accessing and using Dual GAAP (defined in section 26 below), you accept and agree to be bound by the terms and provision of the TOS. In addition, when using particular Dual GAAP owned or operated services, you and Dual GAAP shall be subject to any posted guidelines or rules applicable to such services, which may be posted and modified from time to time, including prices. All such guidelines or rules are hereby incorporated by reference into the TOS.

2. You represent that you are of legal age to form a binding contract. You also agree to: (a) provide true, accurate, current and complete information about yourself as prompted by Dual GAAP Products and Service's registration form (the "Registration Data") and (b) maintain and promptly update the Registration Data to keep it true, accurate, current and complete. If you provide any information that is untrue, inaccurate, not current or incomplete, or Dual GAAP has reasonable grounds to suspect that such information is untrue, inaccurate, not current or incomplete, Dual GAAP has the right to suspend or terminate your account and refuse any and all current or future use of Dual GAAP Products and Services (or any portion thereof).

3. The Site’s content (text, graphics, objects and functions available to users) was created by or for Dual GAAP or Dual GAAP may have made arrangements, usually under license, with other entities (each a “Licensor”) to provide the content on the Site. You may create a link at your website to the Site, however, you may not display the Dual GAAP logo as a link icon or represent those logos in any other form, without Dual GAAP’s written consent. For your own protection, you should assume that everything you see or read on the Site is copyrighted by Dual GAAP, its independent professionals, related parties, partners or a Licensor. Unless otherwise noted, this material may not be used except for personal non-commercial use or as provided in the related text on the Site, without obtaining prior written permission of Dual GAAP. For information on how to obtain this permission, see Copyright. You agree that all of Dual GAAP’s trademarks, trade names, service marks and other Dual GAAP logos and brand features, and product and service names are trademarks and the property of Dual GAAP (the " Dual GAAP Marks"). Without Dual GAAP 's prior permission, you agree not to display or use in any manner the Dual GAAP Marks.

4. You acknowledge and agree that the Dual GAAP Products and Services contain proprietary and confidential information that is protected by applicable intellectual property and other laws. You further acknowledge and agree that Content contained in advertisements or information presented to you through the Dual GAAP Products and Services or by advertisers is protected by copyrights, trademarks, service marks, patents or other proprietary rights and laws. Except as expressly permitted by applicable law or as authorized by Dual GAAP or the applicable licensor (such as an advertiser), you agree not to reproduce, duplicate, copy, modify, rent, lease, loan, sell, trade, resell or exploit for any commercial purposes, distribute, transmit, broadcast, publicly perform any portion or use of, or access to, the Dual GAAP Products and Services or create derivative works based on the Dual GAAP Products and Services and such Content, in whole or in part.

5. You agree not to copy, modify, create a derivative work from, reverse engineer, reverse assemble or otherwise attempt to discover any source code, sell, assign, sublicense, grant a security interest in or otherwise transfer any right in the Dual GAAP Products and Services and Dual GAAP Website. You agree not to modify them in any manner or form, nor to use modified versions of them, including (without limitation) for the purpose of obtaining unauthorized access to the Dual GAAP Products and Services. You agree not to access the Dual GAAP Products and Services by any means other than through the procedures that are provided by Dual GAAP for use in accessing the Dual GAAP Products and Services.

6. When Dual GAAP obtains and provides content, Dual GAAP attempts to ensure that Dual GAAP has not infringed the rights of third parties. However, neither Dual GAAP nor those from whom it licenses content makes any representation or warranty to you regarding infringement of third party rights. Receiving permission from Dual GAAP to use any portion of our content will only protect you from infringing the intellectual property rights of Dual GAAP, its independent professionals, related parties, partners and its Licensor’s.

7. While Dual GAAP and each Licensor use reasonable efforts to provide accurate, up-to-date content on the Site, Dual GAAP and each Licensor make no warranties or representations as to the content’s accuracy or fitness for any particular purpose. Neither Dual GAAP, its independent professionals, related parties, partners, nor any Licensor assumes any liability or responsibility for any errors or omissions in the content provided on the Site.

8. You assume all risks when you access and use the Site. Neither Dual GAAP, its independent professionals, related parties, partners, any Licensor, nor any entity who creates, produces or delivers the Site (including the 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 content provided, or information displayed on the Site.

9. YOU EXPRESSLY UNDERSTAND AND AGREE THAT:

a. Everything on the Site is provided to you “AS IS” AND "AS AVAILABLE" BASIS. DUAL GAAP, ITS INDIVIDUAL PROFESSIONALS, RELATED PARTIES, PARTNERS AND LICENSORS EXPRESSLY DISCLAIM ALL WARRANTIES OF ANY KIND, EITHER EXPRESSED OR IMPLIED, INCLUDING BUT NOT LIMITED TO, THE IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE AND NON-INFRINGEMENT.
b. DUAL GAAP ITS INDIVIDUAL PROFESSIONALS, RELATED PARTIES, PARTNERS AND LICENSORS MAKE NO WARRANTY THAT (i) THE DUAL GAAP PRODUCTS AND SERVICES WILL MEET YOUR REQUIREMENTS; (ii) THE DUAL GAAP PRODUCTS AND SERVICES WILL BE UNINTERRUPTED, TIMELY, SECURE OR ERROR-FREE; (iii) THE RESULTS THAT MAY BE OBTAINED FROM THE USE OF THE DUAL GAAP PRODUCTS AND SERVICES WILL BE ACCURATE OR RELIABLE; (iv) THE QUALITY OF ANY PRODUCTS, SERVICES, INFORMATION OR OTHER MATERIAL PURCHASED OR OBTAINED BY YOU THROUGH THE DUAL GAAP PRODUCTS AND SERVICES WILL MEET YOUR EXPECTATIONS; AND (v) ANY ERRORS WILL BE CORRECTED.
c. ANY MATERIAL DOWNLOADED OR OTHERWISE OBTAINED THROUGH THE USE OF THE DUAL GAAP PRODUCTS AND SERVICES IS ACCESSED AT YOUR OWN DISCRETION AND RISK, AND YOU WILL BE SOLELY RESPONSIBLE FOR AND HEREBY WAIVE ANY AND ALL CLAIMS AND CAUSES OF ACTION WITH RESPECT TO ANY DAMAGE TO YOUR COMPUTER SYSTEM, INTERNET ACCESS, DOWNLOAD OR DISPLAY DEVICE, OR LOSS OF DATA THAT RESULTS FROM THE DOWNLOAD OF ANY SUCH MATERIAL.
d. NO ADVICE OR INFORMATION, WHETHER ORAL OR WRITTEN, OBTAINED BY YOU FROM DUAL GAAP OR THROUGH OR FROM THE DUAL GAAP PRODUCTS AND SERVICES SHALL CREATE ANY WARRANTY NOT EXPRESSLY STATED IN THE TOS.
e. YOU EXPRESSLY UNDERSTAND AND AGREE THAT DUAL GAAP ITS INDIVIDUAL PROFESSIONALS, RELATED PARTIES, PARTNERS AND LICENSORS SHALL NOT BE LIABLE TO YOU FOR ANY PUNITIVE, INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL OR EXEMPLARY DAMAGES, INCLUDING, BUT NOT LIMITED TO, DAMAGES FOR LOSS OF PROFITS, GOODWILL, USE, DATA OR OTHER INTANGIBLE LOSSES (EVEN IF DUAL GAAP HAS BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES), RESULTING FROM: (a) THE USE OR THE INABILITY TO USE THE DUAL GAAP PRODUCTS AND SERVICES; (b) THE COST OF PROCUREMENT OF SUBSTITUTE GOODS AND SERVICES; (c) UNAUTHORIZED ACCESS TO OR ALTERATION OF YOUR TRANSMISSIONS OR DATA; (d) STATEMENTS OR CONDUCT OF ANY THIRD PARTY ON THE DUAL GAAP PRODUCTS AND SERVICES; OR (e) ANY OTHER MATTER RELATING TO THE DUAL GAAP PRODUCTS AND SERVICES.

10. No Content included in the Dual GAAP Products and Services is intended for trading or investing purposes.

11. Dual GAAP, independent professionals, related parties, partners and licensors assumes no responsibility for the timeliness, deletion, mis-delivery or failure to store any user communications or personalization settings. You are responsible for obtaining access to , and access may involve third-party fees (such as Internet service provider or airtime charges). You are responsible for those fees. In addition, you must provide and are responsible for all equipment necessary to access Dual GAAP Products and Services.

12. Dual GAAP 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 software code, text, graphics, audio, video or other objects from the Site.

13. Any information or material you transmit to the Site by filling in an on-line form, sending an e-mail (whether editorial or technical in nature), or other activity, including information such as personal data, comments and suggestions (whether in response to a specific query or otherwise) will be treated as non-confidential and non-proprietary except for information submitted in connection with a purchase through the Dual GAAP Website and by filling in the pre-required on-line forms, submitted pursuant to the privacy policy displayed at the Privacy policy. Unless stated otherwise or agreed in writing in advance, anything you transmit, whether electronically or in hard copy may be used by Dual GAAP, independent professionals, related parties, partners and licensors for any purpose, including, but not limited to, reproduction, disclosure, transmission, publication, broadcast and posting. This means that Dual GAAP may use the ideas, concepts, know-how or techniques you transmit to the Site. We advise that you do not send us confidential or proprietary information.

14. Dual GAAP reserves the right at any time and from time to time to modify or discontinue, temporarily or permanently, the Dual GAAP Products and Services (or any part thereof) with or without notice. You agree that Dual GAAP, independent professionals, related parties, partners and licensors shall not be liable to you or to any third party for any modification, suspension or discontinuance of the Dual GAAP Products and Services (or any part thereof).

15. You agree to not use Dual GAAP Products and Services to:

upload, post, email, transmit or otherwise make available any Content that is unlawful, harmful, threatening, abusive, harassing, tortious, defamatory, vulgar, obscene, libelous, invasive of another's privacy, hateful, or racially, ethnically or otherwise objectionable;
impersonate any person or entity, or falsely state or otherwise misrepresent your affiliation with a person or entity;
upload, post, email, transmit or otherwise make available any Content that you do not have a right to make available under any law or under contractual or fiduciary relationships (such as inside information, proprietary and confidential information learned or disclosed as part of employment relationships or under nondisclosure agreements);
upload, post, email, transmit or otherwise make available any Content that infringes any patent, trademark, trade secret, copyright or other proprietary rights of any party;
upload, post, email, transmit or otherwise make available any material that contains software viruses or any other computer code, files or programs designed to interrupt, destroy or limit the functionality of any computer software or hardware or telecommunications equipment;
interfere with or disrupt the Dual GAAP Products and Services or servers or networks connected to the Dual GAAP Products and Services, or disobey any requirements, procedures, policies or regulations of networks connected to the Dual GAAP Products and Services;
intentionally or unintentionally violate any applicable local, state, national or international law, including, but not limited to, regulations promulgated by the U.S. Securities and Exchange Commission, any rules of any national or other securities exchange, including, without limitation, the New York Stock Exchange, the American Stock Exchange or the NASDAQ, and any regulations having the force of law;
provide material support or resources (or to conceal or disguise the nature, location, source, or ownership of material support or resources) to any organization(s) designated by the United States government as a foreign terrorist organization pursuant to section 219 of the Immigration and Nationality Act or similar legal requirements in other jurisdictions;

16. You understand that the Dual GAAP Products and Services may include security components that permit digital materials to be protected, and that use of these materials is subject to usage rules set by Dual GAAP and/or content providers who provide content to the Dual GAAP Products and Services. You may not attempt to override or circumvent any of the usage rules embedded into the Dual GAAP Products and Services. Any unauthorized reproduction, publication, further distribution or public exhibition of the materials provided on the Dual GAAP Products and Services, in whole or in part, is strictly prohibited.

17. The trademarks, logos and service marks (collectively the “Trademarks”) displayed on the Site are registered and unregistered Trademarks of Dual GAAP, its independent professionals, related parties, partners, 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, such as to misidentify goods or services, or to incorrectly imply any relationship with the Trademark owner, is strictly prohibited. Dual GAAP and the Licensors aggressively enforce their intellectual property rights to the fullest extent of the law, including the seeking of criminal prosecution.

18. Registration Data and certain other information about you are subject to our applicable privacy policy. For more information, see the full Dual GAAP Privacy policy.

19. You are responsible for maintaining the confidentiality of the password and account and are fully responsible for all activities that occur under your password or account. You agree to (a) immediately notify Dual GAAP of any unauthorized use of your password or account or any other breach of security, and (b) ensure that you exit from your account at the end of each session. Dual GAAP, independent professionals, related parties, partners and licensors cannot and will not be liable for any loss or damage arising from your failure to comply with this Section. You may find links on the Site that connect you to other Websites not under the control of Dual GAAP (Off-Site Pages). Dual GAAP 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 Websites will permit you to download material that is not supplied by Dual GAAP. Unless we specifically state otherwise, you should assume that any material you download as a result of a visit to the Site is not provided by Dual GAAP. Generally, the suppliers of material will provide the material subject to terms and conditions which are separate from these terms and conditions and govern your use of the material. Dual GAAP, independent professionals, related parties, partners and licensors have no responsibility for or control over either the terms of your relationship with the providers of such material or the quality of the material itself. You acknowledge and agree that Dual GAAP, independent professionals, related parties, partners and licensors are not responsible for the availability of such external sites or resources, and do not endorse and are not responsible or liable for any Content, advertising, products or other materials on or available from such sites or resources. You further acknowledge and agree that Dual GAAP, independent professionals, related parties, partners and licensors shall not be responsible or liable, directly or indirectly, for any damage or loss caused or alleged to be caused by or in connection with use of or reliance on any such Content, goods or services available on or through any such site or resource.

20. Your correspondence or business dealings with, or participation in promotions of, advertisers found on or through the Dual GAAP Products and Services, including payment and delivery of related goods or services, and any other terms, conditions, warranties or representations associated with such dealings, are solely between you and such advertiser. You agree that Dual GAAP, independent professionals, related parties, partners and licensors shall not be responsible or liable for any loss or damage of any sort incurred as the result of any such dealings or as the result of the presence of such advertisers on the Dual GAAP Products and Services.

21. You may terminate your Dual GAAP account and access to Dual GAAP Products and Services by submitting such termination request to Dual GAAP, through the Contact Us section. In line with applicable Italian laws, you may cancel a paid purchase order for a training course or for a Technical Inquiry Service by sending such a request through the Contact Us section followed by certified mail within the following 48 hours, provided that at the date of your request for cancellation no service has been rendered yet. No cancellation fee applies to cancellations sent within 10 days of payment. To cancellations sent after 10 days of payment, the following fees apply: if email or notice is received more than 30 days before the scheduled or agreed upon date of a paid service, 10% cancellation fee applies; if it is received from 15 to 30 days before, 50% cancellation fee applies; if it is received less than 15 days before, 80% cancellation fee applies. You agree that Dual GAAP may, without prior notice, immediately terminate, limit your access to or suspend your Dual GAAP account, and access to the Dual GAAP Products and Services. Cause for such termination, limitation of access or suspension shall include, but not be limited to, (a) breaches or violations of the TOS or other incorporated agreements or guidelines, (b) requests by law enforcement or other government agencies, (c) discontinuance or material modification to the Dual GAAP Products and Services (or any part thereof), (d) unexpected technical or security issues or problems, (e) extended periods of inactivity, (f) engagement by you in fraudulent or illegal activities, and/or (g) nonpayment of any fees owed by you in connection with the Dual GAAP Products and Services. Further, you agree that all terminations, limitations of access and suspensions for cause shall be made in Dual GAAP's sole discretion and that Dual GAAP shall not be liable to you or any third party for any termination of your account, or access to the Dual GAAP Products and Services.

22. The TOS constitutes the entire agreement between you and Dual GAAP and governs your use of the Dual GAAP Products and Services, superseding any prior version of this TOS between you and Dual GAAP with respect to the Dual GAAP Products and Services. You also may be subject to additional terms and conditions that may apply when you use or purchase certain other Dual GAAP Products and Services, affiliate services, third-party content or third-party software.

23. You and Dual GAAP each agree that the TOS and the relationship between the parties shall be governed by the laws of the State of Italy, Court of Rome.

24. The failure of Dual GAAP to exercise or enforce any right or provision of the TOS shall not constitute a waiver of such right or provision. If any provision of the TOS is found by a court of competent jurisdiction to be invalid, the parties nevertheless agree that the court should endeavor to give effect to the parties' intentions as reflected in the provision, and the other provisions of the TOS remain in full force and effect.

25. You agree that regardless of any statute or law to the contrary, any claim or cause of action arising out of or related to use of the Dual GAAP Products and Services or the TOS must be filed within one (1) year after such claim or cause of action arose or be forever barred.

26. Dual GAAP is a global Internet website which does not exist in any jurisdiction as a separate legal entity. Any professional who joins this network practices in his/her own right. In this TOS the term Dual GAAP is used to include Dual GAAP, its independent professionals, related parties, partners and licensors. The founder is Francesco Bellandi, Via Macherio 325, 00188 Rome, Italy Tax code: BLLFNC63T19H501M, VAT number IT09184611003, e-mail Francesco.bellandi at dualgaap dot com, Dottore Commercialista (Italian Chartered Accountant), Ordine dei Dottori Commercialisti ed Esperti Contabili di Roma license/certificate number 9947, professional and ethics codes available at www.odcec.roma.it; U.S. Certified Public Accountant North Dakota certificate number 4080, professional and ethics codes available at www.state.nd.us/ndsba; Diploma in International Financial Reporting of the ACCA Association of Chartered Certified Accountants UK, diploma holder number 1054682, professional and ethics codes available at www.accaglobal.com.

27. Dual GAAP Products and Services are offered to clients according to the terms in the Website and in this TOS. In order for all these offer conditions to form a contract 1) client must have accepted all these offer conditions; 2) Dual GAAP must have acknowledged the purchase request of the Client for a specific Product and Service (e.g., a confirmation that a training course will be held or that a technical inquiry form may be replied); and 3) Client must have ordered and paid in advance the services requested.

28. You explicitly and expressly accept above sections 2, 6, 7, 8, 9, 11, 12, 13, 14, 18, 19, 20, 21, 23, 25.

29. IF THESE TERMS AND CONDITIONS ARE NOT ACCEPTABLE IN FULL, YOU MUST IMMEDIATELY TERMINATE YOUR USE OF THIS SITE. Last updated October 20, 2009