Terms, Disclosures & Licensing

Web Site Terms of Use

By visiting or using any Web site, portal, or extranet of MUN CPAs or its affiliates (collectively, “MUN CPAs,” “we,” and “our”) or the services provided on any MUN CPAs Web site, the user (“User,” “you” and “your”) agrees to these Terms of Use.

Security. The User acknowledges that electronic communications, databases, and Web sites are subject to errors, malfunctions, tampering, and break-ins, or that use thereof may result in damage to the User’s systems or operations. While MUN CPAs will implement reasonable precautions to attempt to prevent such occurrences, the User further acknowledges that MUN CPAs does not guarantee such events will not take place and that MUN CPAs will not be held liable for any such occurrences. The User shall be solely responsible for ensuring that any information or content downloaded from any MUN CPAs website or any other Website accessed from any MUN CPAs website does not contain any virus or other computer software code or subroutine designed to disable, erase, impair, or otherwise damage its systems, software, or data, and the User shall indemnify, defend, and hold MUN CPAs harmless from any liability, claim, cost, or damage arising out of any third-party claim or suit caused by such virus or code or subroutine.

Web Site Use. This Web site and the material on this Web site may not be modified, copied, distributed, republished, downloaded, uploaded, or commercially exploited in any manner without the prior written consent of MUN CPAs, except that Users are permitted to download a copy of any of the materials on this Web site on a single computer for personal noncommercial use, provided no copyright, trademark, or other proprietary notices are removed. No intellectual property or other rights in or to this Website or its contents are transferred to Users. The information on this Web site is provided solely for illustrative purposes and does not create any business, contractual, or employment relationship between you and MUN CPAs.

Prohibited Uses. You agree not to:

• Use the Website or its contents for any purpose that is unlawful or prohibited by these Terms of Use
• Bypass or circumvent measures we may use to prevent, interfere, or limit access to the Website or any MUN CPAs network
• Use the Web site to send altered, deceptive, or false source-identifying information
• Use the Web site to intercept, collect, or store personal information about other users
• Spam other users or take other actions that may affect the operation or enjoyment of the Website by other users
• Access, monitor, or copy any content or information on the Website using any robot, spider, scraper, or other automated means or any manual process
• Decompile, disassemble, or reverse engineer any of the software or content used in any part of the Web site or any MUN CPAs network
• Send a virus or use any malicious programs or techniques in connection with the Web site
• Overload or crash the Website or any MUN CPAs server or network
• Engage in an excessively high volume of data transfers or bandwidth use, including without limitation by hosting a Web server, Internet relay chat server, or any other server via any use of the Website

Submissions. The Website may have features that let you submit content or communicate with MUN CPAs, other users, and the general public, such as sending email; posting comments, reviews, or ratings; participating in chats or forums; and uploading files. Any questions, comments, suggestions, ideas, plans, notes, drawings, images, photographs, pictures, information, and other materials you submit via the Web site are referred to here as “Submissions.” You agree to post, upload, or submit only those Submissions that are appropriate and related to the purpose of the Web site. You represent that you own or control all the rights necessary to grant the licenses and sublicenses to your Submission as described in these Terms of Use. By posting Submissions that contain images, photographs or pictures or that may otherwise be graphical in whole or in part (“Images”), you represent that each person depicted in any Image, if any, has provided consent to the distribution, public display, and reproduction of any Image. You are fully responsible for any damage or harm resulting from your Submissions, and MUN CPAs assumes no liability for Submissions posted or submitted by you or other users. You must not post, upload, submit or request:

• Any unlawful, threatening, libelous, defamatory, obscene, pornographic, or other material or content that is otherwise objectionable to MUN CPAs in its sole discretion
• Any commercial material or content (including, for example, funding solicitations, advertising, or marketing any goods or services)
• Any information you are prohibited from transmitting by contract or confidential relationship
• Any material that exploits or harms minors (any person under the age of 18), intentionally or unintentionally, including by exposing minors to content that is inappropriate, providing minors’ personally identifiable information, or seeking to obtain personally identifiable information from minors
• Any material that could harm the business, reputation, employees, subscribers, or facilities of MUN CPAs or any person at MUN CPAs
• Any material that infringes, misuses, or violates any copyright, trademark, patent right, trade secret, or other proprietary right of anyone, including rights of publicity and privacy
• Content for which you were compensated or granted any consideration by any third party
• Content that references other Web sites, addresses, email addresses, contact information, or phone numbers
• Content that contains computer viruses, worms, or other potentially damaging computer programs or files

Rights in Submissions. For any Submission you post, upload, or submit via the Website, you grant MUN CPAs a nonexclusive, royalty-free, perpetual, irrevocable, and fully sublicensable right to (i) use, reproduce, modify, adapt, publish, translate, transmit, create derivative works from, distribute, disclose, and publicly display and perform your Submission for commercial purposes throughout the world in any media now known or hereafter developed and (ii) publish the name you submit in connection with your Submission, in our sole discretion. You agree that you have no recourse against MUN CPAs for anyone’s infringement, misuse, or violation of any right you may have in your Submissions, and you irrevocably waive any “moral rights” in your Submissions. You also irrevocably agree that MUN CPAs can pursue claims against anyone who violates our rights in the Submissions. You also acknowledge that MUN CPAs assumes no responsibility for the deletion of or failure to store or otherwise provide access to Submissions submitted by you or others. No compensation will be paid with respect to the use of your Submission as provided in these Terms of Use. By submitting your email address in connection with your Submission, you agree that MUN CPAs and its third-party service providers may use your email address to contact you about the status of your review and other administrative purposes.

Forums, Third-Party Sites, and Content. Posters to and hosts of forums on the Web site (e.g., blogs), even if MUN CPAs employees, are not authorized MUN CPAs spokespersons, and their views do not necessarily reflect those of MUN CPAs. Content, data, services, and products of parties other than MUN CPAs may be displayed or made available through the Web site. You acknowledge that MUN CPAs is not a publisher of, does not control or endorse, and is not responsible or liable for, any such third-party content. The Web site may contain links to Web sites operated by parties other than MUN CPAs. You acknowledge that MUN CPAs does not control those Web sites and is not responsible for their content, their privacy practices, or any other policies provided on those Web sites. MUN CPAs does not regularly review materials on Web sites linked to this Web site and does not necessarily endorse the materials appearing on any linked Web sites.

WARRANTY DISCLAIMERS. THE MATERIAL ON THIS WEBSITE IS PROVIDED “AS IS” AND IS WITHOUT WARRANTY OF ANY KIND. MUN CPAs DISCLAIMS ALL WARRANTIES, EXPRESS OR IMPLIED, WITH RESPECT TO THIS WEB SITE AND THE MATERIAL ON THIS WEB SITE. MUN CPAs ALSO MAKES NO REPRESENTATIONS OR WARRANTIES AS TO WHETHER THE INFORMATION ACCESSIBLE ON THIS WEB SITE IS ACCURATE, COMPLETE, OR CURRENT.

LIMITATION OF LIABILITY. TO THE FULLEST EXTENT PERMITTED BY APPLICABLE LAWS, IN NO EVENT SHALL MUN CPAs BE LIABLE FOR ANY DAMAGES OF ANY KIND OR CHARACTER, INCLUDING WITHOUT LIMITATION ANY COMPENSATORY, INCIDENTAL, DIRECT, INDIRECT, SPECIAL, PUNITIVE, OR CONSEQUENTIAL DAMAGES, LOSS OF USE, LOSS OF DATA, LOSS CAUSED BY VIRUS, LOSS OF INCOME OR PROFIT, LOSS OF OR DAMAGE TO PROPERTY, CLAIMS OF THIRD PARTIES, OR OTHER LOSSES OF ANY KIND OR CHARACTER, EVEN IF MUN CPAs HAS BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES OR LOSSES, ARISING OUT OF OR IN CONNECTION WITH THIS WEB SITE OR THE CONTENTS OF THIS WEB SITE.

Indemnification. You agree to indemnify, defend, and hold harmless MUN CPAs and its officers, partners, employees, agents, licensors, and suppliers from and against any claims, causes of action, demands, losses, expenses, damages, penalties, or other costs, including but not limited to reasonable attorneys’ fees, brought by third parties as a result of your violation of these Terms of Use, your use of the Web site, any Submissions you supply, or your violation of any law or the rights of a third party.

Governing Law. These Terms of Use are governed by and will be enforced under applicable federal law and the laws of the state of Washington as they are applied to agreements entered into and to be performed in Washington.

DMCA Notice: Claims of Copyright Infringement. MUN CPAs respects the intellectual property rights of others and is committed to complying with US Copyright laws. Our policy is to respond to notices of alleged infringement that comply with the Digital Millennium Copyright Act of 1998 (DMCA). The DMCA provides recourse for owners of copyrighted material who believe their rights under US copyright law have been infringed on the Internet. If you believe that material available on or through the Web site infringes a copyright of yours or any third party, please notify our designated agent, listed below. The notice must include the following information as provided by the DMCA, 17 U.S.C. §512 (c) (3):

• A physical or electronic signature of a person authorized to act on behalf of the owner of an exclusive right that is allegedly infringed
• 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
• 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 the service provider to locate the material
• Information reasonably sufficient to permit the service provider to contact the complaining party, such as address, telephone number, and, if available, an electronic mail address at which the complaining party may be contacted
• 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
• 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

Our designated agent to whom you must address infringement notices under the DMCA is:

Legal Department
MUN CPAs
2901 Douglas Blvd, Suite 290
Roseville, CA 95661
Phone: (916) 774-4208
Email: legal@muncpas.com

After receiving notice, MUN CPAs may remove or disable access to any infringing material as provided for in the DMCA.

Amendment. MUN CPAs reserves the right to change these Terms of Use at any time by updating this posting. Use of this Web site following any such changes shall constitute acceptance of such changes. MUN CPAs may update or modify the information contained on the Web site at any time and without notice.

Licensing

MUN CPAs is a California limited liability partnership headquartered at 2901 Douglas Blvd, Suite 290, Roseville, California, 95661 (916) 774-4208. MUN CPAs is licensed, registered for a permit to practice, or has filed a notification of intent to practice in every state or territory listed on the Firm Licensing List. Certain states or territories are not listed because they do not require a separate license, registration, or notification for out-of-state firms. For questions about individual licensees or for complaints or information about MUN CPAs’ regulatory compliance, please contact us at the address listed above or send an inquiry to legal@muncpas.com.

Notices

JOB APPLICANTS

The User acknowledges that electronic communications, databases, and Web sites are subject to errors, malfunctions, tampering, and break-ins. MUN CPAs is unable to guarantee that information submitted through this Web site for job purposes will be inaccessible by hackers. When submitting a job application to MUN CPAs, the User should not include any information of a sensitive nature—social security numbers, credit card numbers, etc. You agree MUN CPAs shall have no liability for any unauthorized access to any information you may submit to MUN CPAs.

LEGAL NOTICES

Unless otherwise indicated, this Web site and its contents, including but not limited to all text, HTML code, scripts, graphics, images, site design, and “look and feel,” are the property of MUN CPAs and are protected pursuant to US and foreign copyright and trademark laws.

THIRD-PARTY RANKINGS AND RECOGNITION

Third-party rankings or recognition by rating services or publications are no guarantee of future investment success. Working with a highly-ranked adviser does not ensure that a client or prospective client will experience a certain level of performance or results. These rankings should not be construed as an endorsement of the adviser by any client nor are they representative of any one client’s evaluation. Generally, rankings and recognition are based on information prepared and submitted by the adviser. A full discussion of the criteria used in making these rankings is available upon written request or by visiting the ranking organization or publication’s website.