The Association of Chartered Professional Accountants of Newfoundland and Labrador (CPA NL) owns and operates a website at Please review this information prior to using this website (hereinafter the “Site”).


1. Terms and Conditions of Use

The Site provided by CPA NL is conditional on your acceptance of the terms and conditions of use as set out herein. By accessing, reading and making use of this Site, you agree, on your behalf and on behalf of any entity on whose behalf you may be acting, to be bound by these Terms and Conditions. 


2. Copyright


The CPA NL logo is an official mark owned by CPA NL.


The CPA NL logo, as well as all textual and graphic content on this Site, its organization and presentation, and the organization and domain name are the copyrighted property of CPA NL. Images of people used on this Site are used with permission or in accordance with applicable law. Reuse of them without permission may violate the privacy and publication rights of those persons.


All of the information and documents that are accessible on this Site are the exclusive property of CPA NL. Users are permitted to reproduce site content for strictly personal reasons only but must mention the source and faithfully reproduce the text. However, users who intend to reproduce the Site content for the purposes of distributing it, in any way whatsoever, must first make a request in writing to CPA NL and if approved, are required to follow CPA NL’s instructions on reproducing and/or distributing the Site content. 


No other use of this Site is permitted. Without restricting the generality of the foregoing, you may not make commercial use of the content of this Site, include the content of this Site in or with any product that you create, or distribute or copy the content of this Site onto your own or another’s website. 


Some of the content on this Site may be subject to the copyright of another source. There may be additional restrictions on the reproduction of such content. 


3. Linking Agreement

If you want to link to this Site, you may do so, conditional on your agreement to the following conditions:

(i) A link may be established to the following page of this Site: Links may not be established to any other pages on this
Site without the prior written permission of CPA NL;
(ii) If you link to this Site, your website:

(a) May not imply that CPA NL is endorsing you or your products or services;
(b) May not imply an affiliation between you or any entity on whose behalf you may be acting without the prior written
consent of CPA NL;
(c) May not misrepresent your relationship with CPA NL or present false or misleading impressions about CPA NL or its
services; and
(d) May not contain content that may be interpreted as distasteful or offensive.

(iii) CPA NL shall have no responsibility or liability for any content appearing on your website;

(iv) CPA NL may at any time, in its sole discretion, immediately terminate your right to link to this Site. If CPA NL exercises this right,
you will immediately remove all links to this Site.

By establishing a link to this Site, you will be deemed to have agreed to these link conditions, as amended from time to time.


4.  Websites Linked to this Site


Certain websites may be linked to the Site. Not all of these links may have been permitted by CPA NL. Regardless of whether a link has been permitted by CPA NL, CPA NL is not responsible for the contents of any website that is linked to this Site. CPA NL makes no representations or warranties, and does not endorse, any website that is linked to this Site, the contents of any such website, the information appearing on any such website or any of the products or services described on any such website. Furthermore, the fact that a website is linked to this Site does not imply that CPA NL sponsors, endorses or is affiliated or associated with the entity that owns or is responsible for the website. 

5. External Links


Certain links on this Site take you to other websites. CPA NL provides these links only as a convenience and is not responsible for the contents of any linked website. CPA NL makes no representations or warranties regarding, and does not endorse, any linked website, the contents thereof, the information appearing thereon or any of the products or services described thereon. Furthermore, links do not imply that CPA NL sponsors, endorses or is affiliated or associated with the entity that owns or is responsible for any linked website. If you decide to visit any linked websites, you will do so at your own risk.

6. User-Provided Content


By submitting content, users warrant that they have full right and authority to submit that content. Users may not contribute, post or transmit unlawful, defamatory, or threatening material, that which would constitute criminal offenses, or violate any law. CPA NL reserves the right not to publish, or to remove, any content we deem inappropriate for any reason whatsoever. 

7. Communications


Without the use of secure encryption, the Internet is not a secure medium and privacy cannot be ensured. Internet email is vulnerable to interception and forging. CPA NL cannot ensure the privacy and authenticity of any information. CPA NL will not be responsible for any damages you may incur if you communicate confidential information to us over the Internet or if we communicate such information to you at your request. 

8. Limitation of Liability


The information provided on this Site (its content and hyperlinks) do not constitute professional opinions or advice but are communicated solely for informative and educational purposes. Any use of or reliance on this Site, the operation of this site, the contents of this Site or the information provided through this Site shall be at your sole risk. CPA NL makes no representation or warranty of any kind regarding the contents of, or information provided through, this Site, all of which is provided on an “AS IS” and “AS AVAILABLE” basis. Although CPA NL will use commercially reasonable efforts to ensure this Site is current and contains no inaccuracies or errors, no guarantees are made that the Site's content will be error-free, accurate, complete or current at all times. When an error is discovered, CPA NL will endeavour to correct it.


In no circumstances shall CPA NL, its board members, officers or employees be responsible or liable for any loss or damages whatsoever, including (without limiting the generality of the foregoing) any direct, indirect, incidental, special, punitive or consequential damages, arising from or in connection with your use of, access to or your reliance on, or your inability to use or access, this Site, any contents of this Site, any information provided through this Site, any external links on this Site, any website linked to this Site, or any contents thereof, any website linking to this Site, or any contents thereof, or any delivery, hosting or ancillary services or facilities of third party suppliers utilized by CPA NL.


CPA NL is not responsible for lost, incomplete, illegible, misdirected or stolen messages or mail, unavailable connections, failed, incomplete, garbled or delayed transmissions, online failures, hardware, software or other technical malfunctions or disturbances.


CPA NL’s objective is to keep the Site up to date, but it does not guarantee that it will continuously perform updates to that end. CPA NL reserves the right to alter the Site without prior notice.


9. Termination


If you breach any provision of these Terms and Conditions, you may no longer use this Site. CPA NL may, at any time, for any reason, and without any prior notice or liability, change, suspend or terminate this Site or part of it, or withdraw your permission to use this Site. 


10. Applicable Law


 Use of this Site is governed by the laws and the courts of the Province of Newfoundland and Labrador and by the federal laws of Canada applicable therein. You are also responsible for complying with these laws.