The CPA-Guard Web Site("Site") is owned and operated by Peopleworks, Inc.

PEOPLEWORKS, INC. PROVIDES THIS SITE FOR PUBLIC USE SUBJECT TO THE FOLLOWING TERMS AND CONDITIONS:

1. COPYRIGHT
Except as noted and except where not applicable, all Site content, graphics, web page layouts, HTML Code, ASP Code, ASP.NET Code, VBScript Code, PHP Code, Javascript Code, and Java Code (collectively called "Materials") are Copyright 2007, © 2007 by Peopleworks, Inc. ALL RIGHTS RESERVED. Exceptions to the right of ownership are either noted directly on web pages, or within the source code of web pages. Source code is easily viewable using commands available in most web browers.

2. USE OF INFORMATION
This Site is designed to offer instructional and informative content, and the option to sign up for a service. Peopleworks, Inc. hereby grants permission to use the materials in the Site for any Personal Use, subject to the following conditions: 1) the material or content may not be altered; 2) any copyright or trademark notices must remain visible. PERSONAL USE DOES NOT INCLUDE ANY POSTINGS ON WEB SITES.

Any Commercial Use of the materials or content of this Site, including but not limited to postings on other Web Sites, is strictly prohibited without the express written permission of Peopleworks, Inc. Any reproduction, copying, or electronically transferring any Materials from this Site for Commercial Purposes is strictly prohibited without the express written permission of Peopleworks, Inc. Peopleworks, Inc. reserves the right to refuse permission for any reason.

Permission to link to this Site is freely given under the following conditions: 1) the web site maintaining a link to this Site must not be offensive, sexual, obscene, fraudulent, libelous, defamatory, racist, harmful, threatening, or hateful in nature; 2) Peopleworks, Inc. reserves the right to order a web site to remove any links to this Site.

3. DISCLAIMER OF WARRANTY
THIS SITE, INCLUDING ALL CONTENT, MATERIALS, PROGRAMMING CODE, DOWNLOADS, AND GRAPHICS IS PROVIDED "AS IS" WITH NO RESPRESENTATIONS OR WARRANTIES OF ANY KIND, EITHER EXPRESSED OR IMPLIED, INCLUDING BUT NOT LIMITED TO WARRANTIES OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE.

4. LIMITATION OF LIABILITY
IN NO EVENT SHALL PEOPLEWORKS, INC. OR THEIR SPONSORS, ASSOCIATES, OR CONTRIBUTORS BE HELD LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL, CONSEQUENTIAL, SPECIAL, EXEMPLARY, PUNITIVE, OR OTHER DAMAGES ARISING FROM USE OF THIS SITE, EVEN IF PEOPLEWORKS, THEIR SPONSORS, ASSOCIATES, OR CONTRIBUTORS HAD BEEN PREVIOUSLY ADVISED OF SUCH DAMAGES.

CONTENT AND INFORMATION IN THIS SITE IS NOT GUARANTEED TO BE ACCURATE.

5. USER SUBMISSIONS
Users, viewers, members, contributors, sponsors, and visitors of this Site agree to the following:

Any contributions or submissions, whether as articles, listings, graphics, or advertisements; or whether to any discussion forums or bulletin boards:

1) Must not be offensive, sexual, obscene, fraudulent, libelous, defamatory, racist, harmful, threatening, hateful in nature;

2) Must not violate any existing restrictions of permission, including but not limited to copyright and trademark restrictions;

3) Must not use or attempt to use this Site for any illegal activities;

4) Must not knowingly or purposely use or attempt to use this Site to spread computer viruses or other harmful computer programs.

6. INDEMNIFICATION
You agree to indemnify, defend, and hold harmless Peopleworks, Inc., their Sponsors, Associates, and Contributors from any liability, loss, claim, and expense (including attorney and other legal fees) related to your violation of this agreement.

7. VOID WHERE PROHIBITED
This Site may engage in activities, including but not limited to Contests, which are not legally permissible in certain areas. As such, any restrictions are respected and therefore are Void Where Prohibited. It is the sole responsibility of viewers of this Site to be aware of whether they are legally allowed to enter in certain activities found on this Site.

8. CHANGES TO SITE
Peopleworks, Inc. reserves the right to make changes to this site, including but not limited to Materials, Programming Code, Downloads, And Graphics at any time without notice or cause. Peopleworks, Inc. reserves the right to terminate this Site at any time without notice or cause. Any obligations, such as services paid for will be honored for the life of the agreement independtely of the state of the web site.

9. LINKS TO OTHER SITES
This Site may contain links to other Web Sites. Peopleworks, Inc. is not responsible for, nor does Peopleworks, Inc. represent or endorse any content, graphics, programming code, goods, services, or other materials on these linked web sites.

10. MISCELLANEOUS
This agreement is entered into in the State of New York, U.S.A. and shall be governed by and construed in accordance with the laws of the State of New York, U.S.A.

11. NOTICES
Any notices or other correspondance should be addressed to:

Peopleworks, Inc.
18 Martine Avenue
White Plains, NY 10606