The Florida Institute of CPAs asserts the following for electronic commerce transactions on its website:

• We have disclosed our business practices for electronic commerce transactions and executed transactions in accordance with these disclosed business practices.

• We have maintained effective controls to provide reasonable assurance that customers' orders placed using electronic commerce were completed and billed as agreed.

• We have maintained effective controls to provide reasonable assurance that private customer information obtained as a result of electronic commerce was protected from uses not related to our business. 

Deborah L. Curry, CPA, CGMA
FICPA President/CEO
Florida Institute of CPAs, Inc.

The mailing list the FICPA sells is generated from the Institute's internal membership database. Members may choose not to be included on the FICPA mailing list by selecting that option on the annual dues renewal form, membership application or on the Personal Profile Update page located here. Members may also directly notify the FICPA Member Services at (800) 342-3197.

A "cookie" is a small piece of information sent by a web server to a client's computer so it can later be read back from that computer. This is useful for helping the web server remember a returning website visitor.

A cookie cannot be used to get data from your hard drive, get your email address or steal sensitive information about you. The cookies used for all FICPA web services store very basic information in order to allow the web database to function within an application. This information includes the member's FICPA number and an encrypted computer code that can only be read by the FICPA web database. For security reasons and as part of FICPA policy, cookies do not store names, personal information, or credit card numbers.

The services on the FICPA website use cookies specifically as a convenient, time-saving mechanism that recognizes you as a returning visitor. During your first visit, the server assigned a number to your machine, much like taking a number when waiting in line at a store. When the user returns to the same area of the website, the server will recognize that assigned number.

You may set your browser to alert you every time a cookie is offered. Then you may decide whether to accept that cookie. However, refusal of certain cookies used in FICPA web applications will cause the web application not to work.

The contents of all material available on this Internet site are copyrighted by the FICPA unless otherwise indicated. Copyright is not claimed as to any part of an original work prepared by a U.S. or state government officer or employee as part of that person's official duties. All rights are reserved by the FICPA and content may not be reproduced, downloaded, disseminated, published, or transferred in any form or by any means, except with the prior written permission of the FICPA, or as indicated below.

Members of the FICPA may download pages or other content for their own use, consistent with the mission and purpose of the FICPA on a single computer. However, no part of such content may be otherwise or subsequently reproduced, downloaded, or disseminated, published, or transferred, in any form or by any means, except with the prior written permission of, and with attribution to the FICPA. Copyright infringement is a violation of federal law subject to criminal and civil penalties.

Any technical information contained herein provided to the FICPA by FICPA members makes every effort to present accurate and reliable information on this Internet site. The FICPA does not endorse, approve, or certify such information, nor does it guarantee the accuracy, completeness, efficacy, timeliness, or correct sequencing of such information. Use of such information is voluntary, and reliance on it should only be undertaken after an independent review of its accuracy, completeness, efficacy, and timeliness. Reference herein to any specific commercial product, process, or service by trade name, trademark, service mark, manufacturer, or otherwise does not constitute or imply endorsement, recommendation, or favoring by the FICPA.

The FICPA (including its employees and agents) assumes no responsibility for consequences resulting from the use of the information herein, or from use of the information obtained at linked Internet addresses, or in any respect for the content of such information, including (but not limited to) errors or omissions, the accuracy or reasonableness of factual or scientific assumptions, studies or conclusions, the defamatory nature of statements, ownership of copyright or other intellectual property rights, and the violation of property, privacy, or personal rights of others. The FICPA is not responsible for, and expressly disclaims all liability for, damages of any kind arising out of use, reference to, or reliance on such information. No guarantees or warranties, including (but not limited to) any express or implied warranties of merchantability or fitness for a particular use or purpose, are made by the FICPA with respect to such information.

At certain places on this FICPA website, live 'links' to other Internet addresses can be accessed. Such external Internet addresses contain information created, published, maintained, or otherwise posted by institutions or organizations independent of the FICPA. The FICPA does not endorse, approve, certify, or control these external Internet addresses and does not guarantee the accuracy, completeness, efficacy, timeliness, or correct sequencing of information located at such addresses. Use of any information obtained from such addresses is voluntary, and reliance on it should only by undertaken after an independent review of its accuracy, completeness, efficacy, and timeliness. Reference therein to any specific commercial product, process, or service by trade name, trademark, service mark, manufacturer, or otherwise does not constitute or imply endorsement, recommendation, or favoring by the FICPA.

These terms of use apply to the entire FICPA website, herein referred to as “FICPA website,” and defined to include, but not be limited to, all pages of the FICPA Website, FICPA Connect, blogs, wikis, and comment boxes. By participating in FICPA website, you agree to the following terms of use.

FICPA website was created to share CPA-related information and experience with other FICPA members in a professional manner. This is not an area for posting job announcements, marketing products or soliciting resumes. There are no extra fees or charges associated with using this service.

Please remember: The FICPA website is a PUBLIC FORUM. Your comments/posts may be seen by Internet users around the world, and you are responsible for your comments/posts.

When posting comments on FICPA website, please keep in mind that YOU CAN BE HELD LEGALLY LIABLE FOR WHAT YOU WRITE. For example, if you post defamatory comments about someone, you may be held legally accountable for them.

The FICPA has sole discretion in determining which posts are appropriate for inclusion on its FICPA websites and reserves the right (but disclaims any obligation) to remove from the them any message the FICPA deems inappropriate and to exclude any participant the FICPA feels has posted inappropriate messages or materials.

Collecting email addresses from FICPA websites for the purpose of solicitation or "spamming" will not be tolerated. Persons found in violation of this policy may have their access to FICPA website blocked.

The FICPA website is designed to provide a forum for exchange and dialogue. Participants, however, are encouraged to report abuse to msc@ficpa.org if the abuse has occurred in a group of FICPA Connect. Should you have a question or comment, please contact the FICPA directly. If needed, the Member Services (msc@ficpa.org) will provide contact information for the appropriate staff person.

By using the FICPA website, you accept these conditions and agree not to knowingly engage in any unauthorized or illegal discussions or violate the AICPA Code of Professional Conduct and to adhere to FICPA policies when using this service, including but not limited to:

1. Discussion of fees is prohibited. Please see the FICPA's official Antitrust Policy for more details.
2. Discussions that could reasonably be construed as a violation of Federal, state or international law prohibiting anti-competitive activities or unfair trade practices are prohibited. For example, participants should not discuss salary, wage, or benefit pay by a company or industry, since such a discussion might fall outside of the FTC/Dept. of Justice safe harbor provisions for sharing of salary, wage, and benefits information.
3. Advertising services, soliciting business or distributing other self-promoting material through the forum is not permitted.
4. Posting job announcements or resumes, or distributing other self-promoting material through the forum is not permitted.
5. Advertising or promoting non-FICPA related continuing education is prohibited.
6. The FICPA disclaims all warranties relating to information posted in any electronic communication mediums, whether posted by the Institute or any third party; this policy includes all implied warranties of merchantability and fitness.
7. The FICPA does not regularly review the entire FICPA website; however, any unauthorized or illegal use that is detected by or reported to FICPA staff may result in immediate exclusion from the FICPA website. Participants who suspect that unauthorized or illegal activity is occurring in an FICPA website are recommended to report such activity to msc@ficpa.org if the abuse has occurred in a group on FICPA Connect.
8. Participants are encouraged to use the website for professional and informational purposes to benefit their practice. The FICPA will not editorially control postings; however, the Institute reserves the right to delete any messages that, in its sole discretion, are inappropriate for the website including those that:

8. When posting information on the FICPA website, the member owns the copyright material or has received permission to use and disseminate it from the copyright owner. Additionally, the member grants the FICPA and other forum participants non-exclusive right and license to display, copy, publish, distribute, transmit, print and use such information or material.
9. Participants should not provide any security sensitive information in the forums. Encryption and/or other security methods are not employed here.
10. The information contained within this site is posted for your informational purposes only. Consequences that result from relying on information provided within FICPA website are the responsibility of the participant. The FICPA does not endorse, recommend or guarantee the accuracy or validity of any of the information provided in these electronic communication mediums.
11. Participants should not impersonate any person, or communicate under a false name or one that you are not authorized to use.

You agree to release Florida Institute of Certified Public Accountants and its advertisers from any liability arising from messages posted by anyone on any FICPA website and you agree to release, hold harmless, indemnify and defend the Florida Institute of Certified Public Accountants and its advertisers from any and all legal or civil actions and penalties and costs, including without limitation attorneys’ fees, arising from messages you have posted on FICPA website.

WARNING: While files sent via chat or the board are screened by anti-virus software, we recommend that you not open attachments from users you do not know you can trust. In addition, your computer should have anti-virus software to detect any Internet born viruses or malicious code.

These terms of use may be modified at any time by the FICPA without liability to you, any other user, or any third party. Please refer to these terms periodically to be apprised of any changes.

Attribution: Jeffrey S. Tenenbaum, Esq., Attorney, Kharasch, Morse & Garfinkle, P.C., is a member of the ASAE Finance & Administration and Legal sections.