(if this is your first visit to the Governmental Audit Quality Center Discussion Forum, please read the terms & conditions below)

The Governmental Audit Quality Center (GAQC) Member Discussion Forum provides you with an opportunity to network, exchange information, share best practices, and discuss issues with other member firms, like your own, that have demonstrated a commitment to audit quality.

Center members are encouraged to regularly visit the forum to learn what other members are “talking” about and share your views, experiences, and questions. You may even want to save the Forum website as a favorite bookmark so you can more easily visit the Forum.

Notice, Disclaimer and Conditions of Use of This Forum

In addition to the terms and conditions on the AICPA website, all of which apply to this Forum, those who use this Forum also agree to all of the following additional terms and conditions:

·         AICPA specifically disclaims 1) any and all representations and/or warranties, express or implied and 2) any and all liability with regard to use of the material.  Furthermore, AICPA assumes no responsibility, nor liability for any material on this Forum or arising from your use of the Forum.  By registering, submitting or accessing the material you agree that any use of the information on this site is entirely at your own risk.

·         All information herein is the product of users of this Forum.  AICPA has made no effort to verify information submitted by any user of this Forum and AICPA does not assume any responsibility or liability for any errors or omissions with regard to the information.  By submitting or accessing the information you agree to these conditions and agree to hold AICPA, its officers, directors, employees, representatives and agents harmless from any loss or damage whatsoever, including but not limited to direct, indirect, consequential, punitive or exemplary damages.

·         By submitting material or accessing this Forum you agree that there is no confidentiality with regard to any information concerning you or information that has been submitted and you agree that all information you submit may be reproduced, displayed, disclosed, accessed or distributed without limit, for purposes of this Forum. 

·         By submitting or accessing information on this page you agree that you are not and will not be in violation of any obligation, statute, law, regulation or agreement as a result of such access or submission.

·         You understand that AICPA, in its sole discretion, may cease to operate or otherwise support the Forum without notice at any time.

·         AICPA reserves the right to delete material on this Forum at AICPA’s sole discretion, and to refuse to allow any person to access this site, at AICPA’s sole discretion without notice at any time.

·         The Forum is restricted to AICPA GAQC members only, by accessing this Forum, you represent that you are a GAQC member.
 

·         The content of messages is the responsibility of the person who submits the material.  Participants of the Forum shall maintain professional courtesy at all times.
 

·         The AICPA has no obligation to monitor the messages on the Forum. Those who wish to contact AICPA teams or individuals should use the e-mail links contained elsewhere in this site.
 

·         Your name, e-mail address, and a subject header are the minimum information requirements necessary to generate a message.  As encryption and other security protocols are not in effect within the Forum area at this time, please refrain from posting material of an overly sensitive nature (i.e., credit card numbers, passwords, Social Security numbers, etc.).  If you choose to disclose personal information about yourself, you do so at your own risk.  AICPA shall bear no liability.
 

·         While users of the Forum are encouraged to discuss their work, offer recommendations, and respond to questions, any business advertising is strictly prohibited.

·         The material posted within the Forum represents the viewpoints and opinions of its participants, and not necessarily those of the AICPA and the AICPA cannot and does not take any responsibility for material on this Forum.  You agree that material contained or made available through the Forum is not intended to replace or be a substitute for your own research or the services of trained professionals in any field.  You agree that you must evaluate, and bear all risks associated with, the use of any content, including but not limited to any reliance on the accuracy, completeness and usefulness of such content.

·         By posting, disclosing or transmitting any content in, on, through or in relation to the Forum, you shall be deemed to grant to the AICPA the royalty-free, perpetual, irrevocable, non-exclusive and fully sub-licensable right and license to use, reproduce, modify, adapt, publish, translate, create derivative works from, distribute, perform and display content (in whole or part) worldwide and/or to incorporate it in other works in any form, media or technology now known or later developed, all without compensation to you, AICPA shall bear no liability with respect thereto. 

·         Anything contained herein to the contrary notwithstanding, by submitting content to the Forum, you hereby expressly permit AICPA to identify, publicly or privately, you as the contributor of such content.

·         Furthermore, by submitting your e-mail address to the Forum, you agree and understand that AICPA will provide other users of the Forum access to your e-mail address for purposes of participating in the Forum only. 

·         Any of the above terms may be changed, at any time, at AICPA’s sole discretion.

Code of Conduct

Users’ conduct in the Forum should be governed by basic etiquette and common sense.  You are responsible for ensuring that your use of this site is in compliance with any applicable laws or regulations.  As a participant in the Forum you agree not to:

1.  post, store, or transmit any unlawful, threatening, defamatory, obscene, inflammatory, pornographic, profane or otherwise objectionable (as determined by AICPA at its sole discretion) information or material, or any information or material that could constitute or encourage conduct that would be considered a criminal offense, give rise to civil liability, or otherwise violate any law;

2.  use this Forum to post, store, or transmit materials in violation of another party’s copyright or other intellectual property rights.  You are solely responsible for determining whether any material you post, store or transmit is subject to a third party’s rights;

3.  post or transmit any advertising, promotion, or solicitation of goods or services;

4.  restrict or inhibit any other user from using and enjoying the Forum. This includes using any account without the owner’s permission, obtaining or soliciting another person’s password or other personal information under false pretenses;

5.  impersonate any person or entity or otherwise misrepresent yourself to AICPA, our affiliates, the Forum’s systems or other entities;

6.  misuse any e-mail function available through the Forum, including sending unsolicited commercial e-mail to any account from the recipients, sending bulk e-mails, “spam,” chain letters, “mail bombs,” or other disruptive transmissions;

7.  use the Forum to post, store, or transmit any information or software that contains a virus, worm, Trojan horse or other harmful or disruptive component, or;

8.  post a link to another Web site that violates any of the above guidelines.