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1. AGREEMENT TO TERMS
These Terms of Use constitute a legally binding agreement made between you,
whether personally or on behalf of an entity (“you”) and 3Qs CPA INC (“Company,”
“we,” “us,” or “our”), concerning your access to and use of the 3qscpa.com website
as well as any other media form, media channel, mobile website or mobile
application related, linked, or otherwise connected thereto (collectively, the “Site”).
We are registered in Ohio, United States and have our registered office at 1728
Schrock Rd, Columbus, OH 43229. You agree that by accessing the Site, you have
read, understood, and agreed to be bound by all of these Terms of Use. IF YOU DO
NOT AGREE WITH ALL OF THESE TERMS OF USE, THEN YOU ARE
EXPRESSLY PROHIBITED FROM USING THE SITE AND YOU MUST
DISCONTINUE USE IMMEDIATELY.
Supplemental terms and conditions or documents that may be posted on the Site
from time to time are hereby expressly incorporated herein by reference. We reserve
the right, in our sole discretion, to make changes or modifications to these Terms of
Use at any time and for any reason. We will alert you about any changes by updating
the “Last updated” date of these Terms of Use, and you waive any right to receive
specific notice of each such change. Please ensure that you check the applicable
Terms every time you use our Site so that you understand which Terms apply. You
will be subject to, and will be deemed to have been made aware of and to have
accepted, the changes in any revised Terms of Use by your continued use of the Site
after the date such revised Terms of Use are posted. The information provided on the Site is not intended for distribution to or use by any person or entity in any jurisdiction or country where such distribution or use would be
contrary to law or regulation or which would subject us to any registration
requirement within such jurisdiction or country. Accordingly, those persons who
choose to access the Site from other locations do so on their own initiative and are
solely responsible for compliance with local laws, if and to the extent local laws are
applicable.
All users who are minors in the jurisdiction in which they reside (generally under the
age of 18) must have the permission of, and be directly supervised by, their parent or
guardian to use the Site. If you are a minor, you must have your parent or guardian
read and agree to these Terms of Use prior to you using the Site.

2. INTELLECTUAL PROPERTY RIGHTS
Unless otherwise indicated, the Site is our proprietary property and all source code,
databases, functionality, software, website designs, audio, video, text, photographs,
and graphics on the Site (collectively, the “Content”) and the trademarks, service
marks, and logos contained therein (the “Marks”) are owned or controlled by us or
licensed to us, and are protected by copyright and trademark laws and various other
intellectual property rights and unfair competition laws of the United States,
international copyright laws, and international conventions. The Content and the
Marks are provided on the Site “AS IS” for your information and personal use only.
Except as expressly provided in these Terms of Use, no part of the Site and no
Content or Marks may be copied, reproduced, aggregated, republished, uploaded,
posted, publicly displayed, encoded, translated, transmitted, distributed, sold,
licensed, or otherwise exploited for any commercial purpose whatsoever, without our
express prior written permission.
Provided that you are eligible to use the Site, you are granted a limited license to
access and use the Site and to download or print a copy of any portion of the Content
to which you have properly gained access solely for your personal, non-commercial
use. We reserve all rights not expressly granted to you in and to the Site, the Content
and the Marks.

3. USER REPRESENTATIONS
By using the Site, you represent and warrant that: (1) you have the legal capacity
and you agree to comply with these Terms of Use; (2) you are not a minor in the
jurisdiction in which you reside, or if a minor, you have received parental permission
to use the Site; (3) you will not access the Site through automated or non-human
means, whether through a bot, script, or otherwise; (4) you will not use the Site for
any illegal or unauthorized purpose; and (5) your use of the Site will not violate any
applicable law or regulation.
If you provide any information that is untrue, inaccurate, not current, or incomplete,
we have the right to suspend or terminate your account and refuse any and all
current or future use of the Site (or any portion thereof).

4. PROHIBITED ACTIVITIES
You may not access or use the Site for any purpose other than that for which we
make the Site available. The Site may not be used in connection with any
commercial endeavors except those that are specifically endorsed or approved by
us.
As a user of the Site, you agree not to:
Systematically retrieve data or other content from the Site to create or compile,
directly or indirectly, a collection, compilation, database, or directory without
written permission from us.
• Trick, defraud, or mislead us and other users, especially in any attempt to learn
sensitive account information such as user passwords.
Circumvent, disable, or otherwise interfere with security-related features of the
Site, including features that prevent or restrict the use or copying of any
Content or enforce limitations on the use of the Site and/or the Content
contained therein.
Disparage, tamish, or otherwise harm, in our opinion, us and/or the Site.
Use any information obtained from the Site in order to harass, abuse, or harm
another person.
Make improper use of our support services or submit false reports of abuse or
misconduct.
Use the Site in a manner inconsistent with any applicable laws or regulations.
Engage in unauthorized framing of or linking to the Site. Upload or transmit (or attempt to upload or to transmit) viruses, Trojan horses, or other material, including excessive use of capital letters and spamming
(continuous posting of repetitive text), that interferes with any party’s
uninterrupted use and enjoyment of the Site or modifies, impairs, disrupts,
alters, or interferes with the use, features, functions, operation, or maintenance
of the Site.
Engage in any automated use of the system, such as using scripts to send
comments or messages, or using any data mining, robots, or similar data
gathering and extraction tools.
Delete the copyright or other proprietary rights notice from any Content.
Attempt to impersonate another user or person or use the username of
another user.
Upload or transmit (or attempt to upload or to transmit) any material that acts
as a passive or active information collection or transmission mechanism,
including without limitation, clear graphics interchange formats (“gifs”), IXI
pixels, web bugs, cookies, or other similar devices (sometimes referred to as
“spyware” or “passive collection mechanisms” or “pcms”).
• Interfere with, disrupt, or create an undue burden on the Site or the networks
or services connected to the Site.
Harass, annoy, intimidate, or threaten any of our employees or agents
engaged in providing any portion of the Site to you.
Attempt to bypass any measures of the Site designed to prevent or restrict
access to the Site, or any portion of the Site.
Copy or adapt the Site’s software, including but not limited to Flash, PHP,
HTML, JavaScript, or other code.
• Except as permitted by applicable law, decipher, decompile, disassemble, or
reverse engineer any of the software comprising or in any way making up a
part of the Site.
Except as may be the result of standard search engine or Internet browser
usage, use, launch, develop, or distribute any automated system, including
without limitation, any spider, robot, cheat utility, scraper, or offline reader that
accesses the Site, or using or launching any unauthorized script or other
software.
Use a buying agent or purchasing agent to make purchases on the Site.
Make any unauthorized use of the Site, including collecting usemames and/or
email addresses of users by electronic or other means for the purpose of
sending unsolicited email, or creating user accounts by automated means or
under false pretenses.
Use the Site as part of any effort to compete with us or otherwise use the Site
and/or the Content for any revenue-generating endeavor or commercial
enterprise.

5. USER GENERATED CONTRIBUTIONS
The Site does not offer users to submit or post content. We may provide you with the
opportunity to create, submit, post, display, transmit, perform, publish, distribute, or
broadcast content and materials to us or on the Site, including but not limited to text,
writings, video, audio, photographs, graphics, comments, suggestions, or personal
information or other material (collectively, “Contributions”). Contributions may be
viewable by other users of the Site and through third-party websites. As such, any
Contributions you transmit may be treated in accordance with the Site Privacy Policy.
When you create or make available any Contributions, you thereby represent and
warrant that:
The creation, distribution, transmission, public display, or performance, and the
accessing, downloading, or copying of your Contributions do not and will not
infringe the proprietary rights, including but not limited to the copyright, patent,
trademark, trade secret, or moral rights of any third party.
You are the creator and owner of or have the necessary licenses, rights,
consents, releases, and permissions to use and to authorize us, the Site, and
other users of the Site to use your Contributions in any manner contemplated
by the Site and these Terms of Use.
You have the written consent, release, and/or permission of each and every
identifiable individual person in your Contributions to use the name or likeness
of each and every such identifiable individual person to enable inclusion and
use of your Contributions in any manner contemplated by the Site and these
Terms of Use.
Your Contributions are not false, inaccurate, or misleading.
Your Contributions are not unsolicited or unauthorized advertising, promotional
materials, pyramid schemes, chain letters, spam, mass mailings, or other
forms of solicitation.
Your Contributions are not obscene, lewd, lascivious, filthy, violent, harassing,
libelous, slanderous, or otherwise objectionable (as determined by us).

Your Contributions do not ridicule, mock, disparage, intimidate, or abuse
anyone.
Your Contributions are not used to harass or threaten (in the legal sense of
those terms) any other person and to promote violence against a specific
person or class of people.
Your Contributions do not violate any applicable law, regulation, or rule.
Your Contributions do not violate the privacy or publicity rights of any third
party.
Your Contributions do not violate any applicable law conceming child
pornography, or otherwise intended to protect the health or well-being of
minors.
Your Contributions do not include any offensive comments that are connected
to race, national origin, gender, sexual preference, or physical handicap.
Your Contributions do not otherwise violate, or link to material that violates, any
provision of these Terms of Use, or any applicable law or regulation.
Any use of the Site in violation of the foregoing violates these Terms of Use and may
result in, among other things, termination or suspension of your rights to use the Site.

6. CONTRIBUTION LICENSE
You and the Site agree that we may access, store, process, and use any information
and personal data that you provide following the terms of the Privacy Policy and your
choices (including settings).
By submitting suggestions or other feedback regarding the Site, you agree that we
can use and share such feedback for any purpose without compensation to you.
We do not assert any ownership over your Contributions. You retain full ownership of
all of your Contributions and any intellectual property rights or other proprietary rights
associated with your Contributions. We are not liable for any statements or
representations in your Contributions provided by you in any area on the Site. You
are solely responsible for your Contributions to the Site and you expressly agree to
exonerate us from any and all responsibility and to refrain from any legal action
against us regarding your Contributions.

7. SUBMISSIONS
You acknowledge and agree that any questions, comments, suggestions, ideas,
feedback, or other information regarding the Site (“Submissions”) provided by you to
us are non-confidential and shall become our sole property. We shall own exclusive
rights, including all intellectual property rights, and shall be entitled to the unrestricted
use and dissemination of these Submissions for any lawful purpose, commercial or
otherwise, without acknowledgment or compensation to you. You hereby waive all
moral rights to any such Submissions, and you hereby warrant that any such
Submissions are original with you or that you have the right to submit such
Submissions. You agree there shall be no recourse against us for any alleged or
actual infringement or misappropriation of any proprietary right in your Submissions.

8. THIRD-PARTY WEBSITE AND CONTENT
The Site may contain (or you may be sent via the Site) links to other websites (“Third-
Party Websites”) as well as articles, photographs, text, graphics, pictures, designs,
music, sound, video, information, applications, software, and other content or items
belonging to or originating from third parties (“Third-Party Content”). Such Third-Party
Websites and Third-Party Content are not investigated, monitored, or checked for
accuracy, appropriateness, or completeness by us, and we are not responsible for
any Third-Party Websites accessed through the Site or any Third-Party Content
posted on, available through, or installed from the Site, including the content,
accuracy, offensiveness, opinions, reliability, privacy practices, or other policies of or
contained in the Third-Party Websites or the Third-Party Content. Inclusion of, linking
to, or permitting the use or installation of any Third-Party Websites or any Third-Party
Content does not imply approval or endorsement thereof by us. If you decide to leave
the Site and access the Third-Party Websites or to use or install any Third-Party
Content, you do so at your own risk, and you should be aware these Terms of Use no
longer govern. You should review the applicable terms and policies, including privacy
and data gathering practices, of any website to which you navigate from the Site or
relating to any applications you use or install from the Site. Any purchases you make
through Third-Party Websites will be through other websites and from other
companies, and we take no responsibility whatsoever in relation to such purchases
which are exclusively between you and the applicable third party. You agree and
acknowledge that we do not endorse the products or services offered on Third-Party
Websites and you shall hold us harmless from any harm caused by your purchase of such products or services. Additionally, you shall hold us harmless from any losses
sustained by you or harm caused to you relating to or resulting in any way from any
Third-Party Content or any contact with Third-Party Websites.

9. SITE MANAGEMENT
We reserve the right, but not the obligation, to: (I) monitor the Site for violations of
these Terms of Use; (2) take appropriate legal action against anyone who, in our sole
discretion, violates the law or these Terms of Use, including without limitation,
reporting such user to law enforcement authorities; (3) in our sole discretion and
without limitation, refuse, restrict access to, limit the availability of, or disable (to the
extent technologically feasible) any of your Contributions or any portion thereof; (4) in
our sole discretion and without limitation, notice, or liability, to remove from the Site or
otherwise disable all files and content that are excessive in size or are in any way
burdensome to our systems; and (5) otherwise manage the Site in a manner
designed to protect our rights and property and to facilitate the proper functioning of
the Site.

10. PRIVACY POLICY
We care about data privacy and security. By using the Site, you agree to be bound by
our Privacy Policy posted on the Site, which is incorporated into these Terms of Use.
Please be advised the Site is hosted in the United States. If you access the Site from
any other region of the world with laws or other requirements governing personal
data collection, use, or disclosure that differ from applicable laws in the United
States, then through your continued use of the Site, you are transferring your data to
the United States, and you agree to have your data transferred to and processed in
the United States.

11. TERM AND TERMINATION
These Terms of Use shall remain in full force and effect while you use the Site.
WITHOUT LIMITING ANY OTHER PROVISION OF THESE TERMS OF USE, WE
RESERVE THE RIGHT TO, IN OUR SOLE DISCRETION AND WITHOUT NOTICE
OR LIABILITY, DENY ACCESS TO AND USE OF THE SITE (INCLUDING
BLOCKING CERTAIN IP ADDRESSES), TO ANY PERSON FOR ANY REASON OR
FOR NO REASON, INCLUDING WITHOUT LIMITATION FOR BREACH OF ANY
REPRESENTATION, WARRANTY, OR COVENANT CONTAINED IN THESE TERMS
OF USE OR OF ANY APPLICABLE LAW OR REGULATION. WE MAY TERMINATE
YOUR USE OR PARTICIPATION IN THE SITE OR DELETE ANY CONTENT OR
INFORMATION THAT YOU POSTED AT ANY TIME, WITHOUT WARNING, IN OUR
SOLE DISCRETION.
If we terminate or suspend your account for any reason, you are prohibited from
registering and creating a new account under your name, a fake or borrowed name,
or the name of any third party, even if you may be acting on behalf of the third party.
In addition to terminating or suspending your account, we reserve the right to take
appropriate legal action, including without limitation pursuing civil, criminal, and
injunctive redress.

12. MODIFICATIONS AND INTERRUPTIONS
We reserve the right to change, modify, or remove the contents of the Site at any
time or for any reason at our sole discretion without notice. However, we have no
obligation to update any information on our Site. We also reserve the right to modify
or discontinue all or part of the Site without notice at any time. We will not be liable to
you or any third party for any modification, price change, suspension, or
discontinuance of the Site.
We cannot guarantee the Site will be available at all times. We may experience
hardware, software, or other problems or need to perform maintenance related to the
Site, resulting in interruptions, delays, or errors. We reserve the right to change,
revise, update, suspend, discontinue, or otherwise modify the Site at any time or for
any reason without notice to you. You agree that we have no liability whatsoever for
any loss, damage, or inconvenience caused by your inability to access or use the
Site during any downtime or discontinuance of the Site. Nothing in these Terms of
Use will be construed to obligate us to maintain and support the Site or to supply any
corrections, updates, or releases in connection therewith.

13. GOVERNING LAW

These Terms of Use and your use of the Site are govened by and construed in
accordance with the laws of the State of Ohio applicable to agreements made and to
be entirely performed within the State of Ohio, without regard to its conflict of law
principles.

14. DISPUTE RESOLUTION
Informal Negotiations
To expedite resolution and control the cost of any dispute, controversy, or claim
related to these Terms of Use (each “Dispute” and collectively, the “Disputes”)
brought by either you or us (individually, a “Party” and collectively, the “Parties”), the
Parties agree to first attempt to negotiate any Dispute (except those Disputes
expressly provided below) informally for at least sixty (60) days before initiating
arbitration. Such informal negotiations commence upon written notice from one Party
to the other Party.
Binding Arbitration
If the Parties are unable to resolve a Dispute through informal negotiations, the
Dispute (except those Disputes expressly excluded below) will be finally and
exclusively resolved through binding arbitration. YOU UNDERSTAND THAT
WITHOUT THIS PROVISION, YOU WOULD HAVE THE RIGHT TO SUE IN COURT
AND HAVE A JURY TRIAL. The arbitration shall be commenced and conducted
under the Commercial Arbitration Rules of the American Arbitration Association
(“AAA”) and, where appropriate, the AAA’s Supplementary Procedures for Consumer
Related Disputes (“AAA Consumer Rules”), both of which are available at the AAA
website: www.adr.org. Your arbitration fees and your share of arbitrator compensation
shall be governed by the AAA Consumer Rules and, where appropriate, limited by
the AAA Consumer Rules. The arbitration may be conducted in person, through the
submission of documents, by phone, or online. The arbitrator will make a decision in
writing, but need not provide a statement of reasons unless requested by either
Party. The arbitrator must follow applicable law, and any award may be challenged if
the arbitrator fails to do so. Except where otherwise required by the applicable AAA
rules or applicable law, the arbitration will take place in Ohio. Except as otherwise
provided herein, the Parties may litigate in court to compel arbitration, stay
proceedings pending arbitration, or to confirm, modify, vacate, or enter judgment on
the award entered by the arbitrator.
If for any reason, a Dispute proceeds in court rather than arbitration, the Dispute shall
be commenced or prosecuted in the state and federal courts located in
and the Parties hereby consent to, and waive all defenses of lack of personal
jurisdiction, and forum non convenience with respect to venue and jurisdiction in such
state and federal courts. Application of the United Nations Convention on Contracts
for the International Sale of Goods and the Uniform Computer Information
Transaction Act (UCITA) is excluded from these Terms of Use.
If this provision is found to be illegal or unenforceable, then neither Party will elect to
arbitrate any Dispute falling within that portion of this provision found to be illegal or
unenforceable, and such Dispute shall be decided by a court of competent
jurisdiction within the courts listed for jurisdiction above, and the Parties agree to
submit to the personal jurisdiction of that court.
Restrictions
The Parties agree that any arbitration shall be limited to the Dispute between the
Parties individually. To the full extent permitted by law, (a) no arbitration shall be
joined with any other proceeding; (b) there is no right or authority for any Dispute to
be arbitrated on a class-action basis or to utilize class action procedures; and (c)
there is no right or authority for any Dispute to be brought in a purported
representative capacity on behalf of the general public or any other persons.
Exceptions to Informal Negotiations and Arbitration
The Parties agree that the following Disputes are not subject to the above provisions
concerning informal negotiations and binding arbitration: (a) any Disputes seeking to
enforce or protect, or concerning the validity of, any of the intellectual property rights
of a Party; (b) any Dispute related to, or arising from, allegations of theft, piracy,
invasion of privacy, or unauthorized use; and (c) any claim for injunctive relief. If this
provision is found to be illegal or unenforceable, then neither Party will elect to
arbitrate any Dispute falling within that portion of this provision found to be illegal or
unenforceable and such Dispute shall be decided by a court of competent jurisdiction
within the courts listed for jurisdiction above, and the Parties agree to submit to the
personal jurisdiction of that court.

15. CORRECTIONS

There may be information on the Site that contains typographical errors,
inaccuracies, or omissions, including descriptions, pricing, availability, and various
other information. We reserve the right to correct any errors, inaccuracies, or
omissions and to change or update the information on the Site at any time, without
prior notice.

16. DISCLAIMER
THE SITE IS PROVIDED ON AN AS-IS AND AS-AVAILABLE BASIS. YOU AGREE
THAT YOUR USE OF THE SITE AND OUR SERVICES WILL BE AT YOUR SOLE
RISK. TO THE FULLEST EXTENT PERMITTED BY LAW, WE DISCLAIM ALL
WARRANTIES, EXPRESS OR IMPLIED, IN CONNECTION WITH THE SITE AND
YOUR USE THEREOF, INCLUDING, WITHOUT LIMITATION, THE IMPLIED
WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR
PURPOSE, AND NON-INFRINGEMENT. WE MAKE NO WARRANTIES OR
REPRESENTATIONS ABOUT THE ACCURACY OR COMPLETENESS OF THE
SITE’S CONTENT OR THE CONTENT OF ANY WEBSITES LINKED TO THE SITE
AND WE WILL ASSUME NO LIABILITY OR RESPONSIBILITY FOR ANY (1)
ERRORS, MISTAKES, OR INACCURACIES OF CONTENT AND MATERIALS, (2)
PERSONAL INJURY OR PROPERTY DAMAGE, OF ANY NATURE WHATSOEVER,
RESULTING FROM YOUR ACCESS TO AND USE OF THE SITE, (3) ANY
UNAUTHORIZED ACCESS TO OR USE OF OUR SECURE SERVERS AND/OR
ANY AND ALL PERSONAL INFORMATION AND/OR FINANCIAL INFORMATION
STORED THEREIN, (4) ANY INTERRUPTION OR CESSATION OF
TRANSMISSION TO OR FROM THE SITE, (5) ANY BUGS, VIRUSES, TROJAN
HORSES, OR THE LIKE WHICH MAY BE TRANSMITTED TO OR THROUGH THE
SITE BY ANY THIRD PARTY, AND/OR (6) ANY ERRORS OR OMISSIONS IN ANY
CONTENT AND MATERIALS OR FOR ANY LOSS OR DAMAGE OF ANY KIND
INCURRED AS A RESULT OF THE USE OF ANY CONTENT POSTED,
TRANSMITTED, OR OTHERWISE MADE AVAILABLE VIA THE SITE. WE DO NOT
WARRANT, ENDORSE, GUARANTEE, OR ASSUME RESPONSIBILITY FOR ANY
PRODUCT OR SERVICE ADVERTISED OR OFFERED BY A THIRD PARTY
THROUGH THE SITE, ANY HYPERLINKED WEBSITE, OR ANY WEBSITE OR
MOBILE APPLICATION FEATURED IN ANY BANNER OR OTHER ADVERTISING,
AND WE WILL NOT BE A PARTY TO OR IN ANY WAY BE RESPONSIBLE FOR
MONITORING ANY TRANSACTION BETWEEN YOU AND ANY THIRD-PARTY
PROVIDERS OF PRODUCTS OR SERVICES. AS WITH THE PURCHASE OF A
PRODUCT OR SERVICE THROUGH ANY MEDIUM OR IN ANY ENVIRONMENT,
YOU SHOULD USE YOUR BEST JUDGMENT AND EXERCISE CAUTION WHERE
APPROPRIATE.

17. LIMITATIONS OF LIABILITY
IN NO EVENT WILL WE OR OUR DIRECTORS, EMPLOYEES, OR AGENTS BE
LIABLE TO YOU OR ANY THIRD PARTY FOR ANY DIRECT, INDIRECT,
CONSEQUENTIAL, EXEMPLARY, INCIDENTAL, SPECIAL, OR PUNITIVE
DAMAGES, INCLUDING LOST PROFIT, LOST REVENUE, LOSS OF DATA, OR
OTHER DAMAGES ARISING FROM YOUR USE OF THE SITE, EVEN IF WE HAVE
BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES.
NOTWITHSTANDING ANYTHING TO THE CONTRARY CONTAINED HEREIN,
OUR LIABILITY TO YOU FOR ANY CAUSE WHATSOEVER AND REGARDLESS
OF THE FORM OF THE ACTION, WILL AT ALL TIMES BE LIMITED TO THE
LESSER OF THE AMOUNT PAID, IF ANY, BY YOU TO US OR
CERTAIN US STATE LAWS AND INTERNATIONAL LAWS DO NOT ALLOW
LIMITATIONS ON IMPLIED WARRANTIES OR THE EXCLUSION OR LIMITATION
OF CERTAIN DAMAGES. IF THESE LAWS APPLY TO YOU, SOME OR ALL OF
THE ABOVE DISCLAIMERS OR LIMITATIONS MAY NOT APPLY TO YOU, AND
YOU MAY HAVE ADDITIONAL RIGHTS.

18. INDEMNIFICATION
You agree to defend, indemnify, and hold us harmless, including our subsidiaries,
affiliates, and all of our respective officers, agents, partners, and employees, from
and against any loss, damage, liability, claim, or demand, including reasonable
attomeys’ fees and expenses, made by any third party due to or arising out of: (1)
use of the Site; (2) breach of these Terms of Use; (3) any breach of your
representations and warranties set forth in these Terms of Use; (4) your violation of
the rights of a third party, including but not limited to intellectual property rights; or (5)
any overt harmful act toward any other user of the Site with whom you connected via
the Site. Notwithstanding the foregoing, we reserve the right, at your expense, to
assume the exclusive defense and control of any matter for which you are required to
indemnify us, and you agree to cooperate, at your expense, with our defense of such claims. We will use reasonable efforts to notify you of any such claim, action, or
proceeding which is subject to this indemnification upon becoming aware of it.

19. USER DATA
We will maintain certain data that you transmit to the Site for the purpose of
managing the performance of the Site, as well as data relating to your use of the Site.
Although we perform regular routine backups of data, you are solely responsible for
all data that you transmit or that relates to any activity you have undertaken using the
Site. You agree that we shall have no liability to you for any loss or corruption of any
such data, and you hereby waive any right of action against us arising from any such
loss or corruption of such data.

20. ELECTRONIC COMMUNICATIONS, TRANSACTIONS,
AND SIGNATURES
Visiting the Site, sending us emails, and completing online forms constitute electronic
communications. You consent to receive electronic communications, and you agree
that all agreements, notices, disclosures, and other communications we provide to
you electronically, via email and on the Site, satisfy any legal requirement that such
communication be in writing. YOU HEREBY AGREE TO THE USE OF
ELECTRONIC SIGNATURES, CONTRACTS, ORDERS, AND OTHER RECORDS,
AND TO ELECTRONIC DELIVERY OF NOTICES, POLICIES, AND RECORDS OF
TRANSACTIONS INITIATED OR COMPLETED BY US OR VIA THE SITE. You
hereby waive any rights or requirements under any statutes, regulations, rules,
ordinances, or other laws in any jurisdiction which require an original signature or
delivery or retention of non-electronic records, or to payments or the granting of
credits by any means other than electronic means.

21. CALIFORNIA USERS AND RESIDENTS
If any complaint with us is not satisfactorily resolved, you can contact the Complaint
Assistance Unit of the Division of Consumer Services of the California Department of
Consumer Affairs in writing at 1625 North Market Blvd., Suite N 112, Sacramento,
California 95834 or by telephone at (800) 952-5210 or (916) 445-1254.

 

22. MISCELLANEOUS
These Terms of Use and any policies or operating rules posted by us on the Site or in
respect to the Site constitute the entire agreement and understanding between you
and us. Our failure to exercise or enforce any right or provision of these Terms of Use
shall not operate as a waiver of such right or provision. These Terms of Use operate
to the fullest extent permissible by law. We may assign any or all of our rights and
obligations to others at any time. We shall not be responsible or liable for any loss,
damage, delay, or failure to act caused by any cause beyond our reasonable control.
If any provision or part of a provision of these Terms of Use is determined to be
unlawful, void, or unenforceable, that provision or part of the provision is deemed
severable from these Terms of Use and does not affect the validity and enforceability
of any remaining provisions. There is no joint venture, partnership, employment or
agency relationship created between you and us as a result of these Terms of Use or
use of the Site. You agree that these Terms of Use will not be construed against us
by virtue of having drafted them. You hereby waive any and all defenses you may
have based on the electronic form of these Terms of Use and the lack of signing by
the parties hereto to execute these Terms of Use.

23. CONTACT US
In order to resolve a complaint regarding the Site or to receive further information
regarding use of the Site, please contact us at:
3Qs CPA INC
1728 Schrock Rd
Columbus, OH 43229
United States
Phone: 6142891713
kasem@3qscpa.com