TERMS OF USE

Last Updated: January 17, 2025

These Terms of Use (this "Agreement") govern your access to and use of the materials, content, and services provided on keslercpareview.com, the web application at app.keslercpareview.com, and our mobile applications for iOS and Android (collectively, the "Site" or "Service") by KESLER CPA REVIEW, a division of Anything Online, LLC ("Anything Online," "Kesler CPA Review," "we," "us," or "our").

1. Acceptance of Agreement

By subscribing to or using our Service, you (whether as an individual or on behalf of an entity) acknowledge that you have read, understood, and agree to be bound by this Agreement. This Agreement, along with our Privacy Policy and any other written agreements you may have entered into with us regarding the Service, constitutes the entire understanding between you and Anything Online with respect to the subject matter hereof.

2. Personal Use Only

The Site and its content are intended solely for your personal, noncommercial use. You are granted a limited, non-transferable, non-exclusive, revocable license to view, download, and print materials only for your own personal exam preparation. You agree not to reproduce, distribute, or create derivative works from any content—including any licensed materials—except as expressly permitted under this Agreement.

3. Licensed Content and Proprietary Materials

Certain materials on the Site, including a collection of practice questions and study materials, incorporate licensed content from McGraw Hill related to the AICPA's CPA exam, as well as copyrighted materials from SOC reports published by the AICPA and questions directly licensed from the AICPA. This licensed content is © 2016 McGraw Hill Education and © 2025 AICPA (and/or its licensors) and remains their exclusive property.

You agree that you will not copy, print, or otherwise reproduce any such licensed content outside the Site. In addition, you may not use any portion of this content to train, develop, or enhance any artificial intelligence or machine learning systems, or for any other purpose not explicitly permitted by this Agreement.

4. Restrictions on Use and Reproduction

You shall not:

• Resell, redistribute, broadcast, or otherwise transfer any materials from the Site
• Use any material in a searchable, machine-readable database or file except via authorized access
• Print, copy, or reproduce content (including through screenshots, screen recording, or similar technologies) beyond the limited personal use license granted herein
• Share your account credentials with any other person or allow multiple people to use a single account
• Utilize any part of the Site's content—including licensed questions or study materials—to develop, train, or improve artificial intelligence, machine learning systems, or any other automated systems
• Reverse-engineer, decompile, disassemble, or otherwise attempt to derive the source code or underlying structure of any software provided on the Site
• Create competing products or services using our content, methodology, or materials
• Remove, alter, or obscure any copyright, trademark, or other proprietary notices

Any unauthorized use of the content may result in immediate termination of your access without refund and legal action, including claims for damages and injunctive relief.

5. Age Requirements

The Site is intended for adults 18 years or older. Users under 13 are not permitted to use the Site. By using the Site, you confirm that you meet the applicable age requirements and, if under 18, that you are using the Site under the supervision of a parent or legal guardian who has agreed to these terms.

6. Educational Purpose and Content Disclaimers

6.1 Educational Purpose Only

The Service is designed solely as an educational tool to help you prepare for the Uniform CPA Examination. The content provided is for exam preparation purposes only and is NOT intended to be, and should NOT be construed as:

• Professional accounting advice
• Professional auditing advice
• Tax advice or tax preparation guidance
• Legal advice
• Financial planning or investment advice
• Guidance for actual professional practice
• A substitute for professional judgment in any real-world situation

6.2 No Guarantee of Accuracy

WE DO NOT GUARANTEE THE ACCURACY, COMPLETENESS, OR CURRENTNESS OF ANY CONTENT ON THE SERVICE.

While we strive to provide accurate and up-to-date study materials, you acknowledge and agree that:

• Errors may exist. Despite our best efforts, our content may contain errors, inaccuracies, omissions, or outdated information. We disclaim all liability for any such errors.
• Standards change frequently. Accounting standards (GAAP, IFRS), auditing standards (GAAS, PCAOB), tax laws (IRC, Treasury Regulations), and government accounting standards (GASB, FASAB) are subject to frequent changes, updates, and new interpretations. Our content may not reflect the most recent changes.
• Exam content evolves. The AICPA periodically updates the CPA Exam Blueprints, question formats, content specifications, and testing procedures. Our materials may not immediately reflect all changes to the exam.
• Third-party content limitations. Some content is licensed from third parties, including McGraw Hill and the AICPA. We do not control this content and cannot guarantee its accuracy or currentness.
• Explanations are simplified. For educational purposes, complex topics may be simplified or generalized in ways that do not capture every exception, nuance, or real-world application.
• Regional variations exist. Tax laws and certain regulations vary by jurisdiction. Our content generally focuses on federal requirements and may not address state, local, or international variations.

6.3 No Guarantee of Exam Success

Any statistics, pass rates, score improvements, or testimonials displayed on the Site are provided for informational purposes only and do not constitute a guarantee or warranty of any kind. Individual results vary significantly.

6.4 Your Responsibility to Verify

You are solely responsible for:

• Verifying any information against authoritative sources before relying on it
• Staying informed about changes to exam content, format, and requirements
• Consulting the official CPA Exam Blueprints and AICPA guidance
• Seeking professional advice for any real-world application of concepts
• Determining the suitability of our materials for your individual learning needs

6.5 Limitation on Reliance

YOU EXPRESSLY AGREE THAT YOUR USE OF THE SERVICE AND RELIANCE ON ANY CONTENT IS AT YOUR SOLE RISK. We shall not be liable for any decisions you make, actions you take, or outcomes you experience based on the content provided through the Service, whether related to the CPA Exam or otherwise.

7. Accessibility

KESLER CPA REVIEW is committed to ensuring that our Site is accessible to all users, including those with disabilities. We strive to follow recognized accessibility standards (such as the Web Content Accessibility Guidelines [WCAG] 2.1 Level AA) and are continually working to improve the accessibility of our content and services.

If you experience any difficulties accessing any part of the Site or require accommodations, please contact us at support@keslercpareview.com. We will make every effort to provide you with the necessary assistance.

8. Ownership and Intellectual Property

All content on the Site—including text, graphics, logos, images, software, study methodologies, question explanations, and other materials—is owned by or licensed to Anything Online or its content providers and is protected by United States and international copyright, trademark, and other intellectual property laws.

Except as expressly provided in this Agreement, no rights to such materials are granted to you. The licensed McGraw Hill content, including the AICPA practice questions, is subject to its own copyright and license restrictions.

"Kesler CPA Review," the Kesler CPA Review logo, and related marks are trademarks of Anything Online, LLC. You may not use these marks without our prior written permission.

9. User Content and Conduct

Any content you upload, submit, or create using the Site ("User Content"), including but not limited to custom flashcards, notes, highlights, support tickets, feedback, and community posts, must not:

• Infringe upon the intellectual property rights of any third party
• Contain unlawful, defamatory, obscene, or offensive material
• Contain malware, viruses, or harmful code
• Violate any applicable law or regulation
• Impersonate any person or entity

By submitting User Content, you grant us a worldwide, irrevocable, perpetual, non-exclusive, royalty-free license to use, reproduce, modify, adapt, publish, and distribute such content solely in connection with providing and improving the Site's services.

You retain ownership of your User Content, but you acknowledge that we may retain backup copies and that certain User Content may not be recoverable after account deletion.

10. Account Registration and Security

When registering for an account, you agree to:

• Provide accurate, current, and complete information
• Maintain and promptly update your account information
• Maintain the confidentiality of your account credentials
• Not share your account with any other person
• Accept responsibility for all activities that occur under your account
• Notify us immediately of any unauthorized access or security breach

We reserve the right to suspend or terminate accounts that violate these terms, including accounts that appear to be shared among multiple users.

11. Account Deletion

You may delete your account at any time by following the instructions in your account settings or by contacting us at support@keslercpareview.com. Upon account deletion:

• Your personal information will be deleted in accordance with our Privacy Policy
• Your study progress, custom content, and User Content will be permanently deleted
• Any active subscription should be cancelled before deletion; we are not responsible for charges incurred after account deletion if you fail to cancel
• Deletion is permanent and cannot be undone

12. Modifications to the Service

We reserve the right to modify, update, suspend, or discontinue the Site or any portion thereof, including any content, features, or functionality, at any time and without notice. We may also add or remove content as we update our materials.

We shall not be liable to you or any third party for any modification, suspension, or discontinuation of the Service. If we discontinue the Service entirely, we will provide reasonable notice and, where applicable, prorated refunds for prepaid subscription periods.

13. Payment, Fees, and Refunds

By purchasing a subscription to the Service, you agree to pay all fees as listed at the time of purchase. All prices are in United States Dollars unless otherwise specified.

Payment Processing: Payment processing is handled through our third-party providers (currently ThriveCart). We do not store your complete payment card information on our servers.

Subscription Renewals: Subscriptions may automatically renew unless cancelled before the renewal date. You are responsible for cancelling your subscription if you do not wish to be charged for the next period.

Refund Policy: Except as provided otherwise or required by applicable law, fees are non-refundable after 30 days from the date of purchase. Refund requests within 30 days will be evaluated on a case-by-case basis.

Price Changes: We reserve the right to change our prices at any time. Price changes will not affect existing prepaid subscription periods.

14. Prohibited Conduct

You agree not to use the Site for any unlawful purpose or in any manner that could damage, disable, overburden, or impair the Site or interfere with any other party's use and enjoyment of the Site. Prohibited conduct includes, but is not limited to:

• Using bots, crawlers, scrapers, or other automated means to access the Site, except as permitted by public search engines
• Attempting to circumvent any security measures, access controls, or copy protection
• Accessing or attempting to access accounts or data belonging to other users
• Uploading or transmitting viruses, malware, or other harmful code
• Engaging in any activity that disrupts or interferes with the Service
• Using the Service to send spam, phishing attempts, or unsolicited communications
• Impersonating any person or entity, including Kesler CPA Review staff
• Using the Service in violation of any applicable law or regulation

15. Disclaimer of Warranties

16. Limitation of Liability

17. Indemnification

You agree to indemnify, defend, and hold harmless Anything Online, LLC, its affiliates, licensors (including McGraw Hill and the AICPA), and their respective officers, directors, employees, agents, and successors from and against any and all claims, damages, losses, liabilities, costs, and expenses (including reasonable attorneys' fees) arising out of or related to:

• Your breach of this Agreement
• Your use of the Site or Service
• Your User Content
• Your violation of any law or the rights of any third party
• Any claim that your use of the Service caused damage to a third party

18. Dispute Resolution and Arbitration

18.1 Informal Resolution

Before initiating any formal dispute resolution, you agree to first contact us at support@keslercpareview.com and attempt to resolve the dispute informally for at least 30 days.

18.2 Binding Arbitration

If we cannot resolve the dispute informally, you and Anything Online agree that any dispute, claim, or controversy arising out of or relating to this Agreement or the Service shall be resolved by binding arbitration administered by the American Arbitration Association ("AAA") in accordance with its Consumer Arbitration Rules.

The arbitration shall be conducted in Mecklenburg County, North Carolina, or at another mutually agreed location. The arbitrator's decision shall be final and binding, and judgment on the award may be entered in any court of competent jurisdiction.

18.3 Class Action Waiver

YOU AND ANYTHING ONLINE AGREE THAT EACH MAY BRING CLAIMS AGAINST THE OTHER ONLY IN YOUR OR ITS INDIVIDUAL CAPACITY AND NOT AS A PLAINTIFF OR CLASS MEMBER IN ANY PURPORTED CLASS, CONSOLIDATED, OR REPRESENTATIVE ACTION. The arbitrator may not consolidate more than one person's claims and may not preside over any form of class or representative proceeding.

18.4 Exceptions

Notwithstanding the above, either party may seek injunctive or other equitable relief in any court of competent jurisdiction to protect its intellectual property rights.

19. Governing Law

This Agreement shall be governed by and construed in accordance with the laws of the State of North Carolina, United States, without regard to its conflict of laws principles. To the extent that any lawsuit or court proceeding is permitted hereunder, you agree to submit to the exclusive personal jurisdiction of the state and federal courts located in Mecklenburg County, North Carolina.

20. Changes to Terms

We reserve the right to modify this Agreement at any time. We will notify you of material changes by posting the updated terms on the Site and updating the "Last Updated" date. For significant changes, we may also provide notice via email.

Your continued use of the Service after any changes constitutes your acceptance of the new terms. If you do not agree to the modified terms, you must stop using the Service.

21. Severability

If any provision of this Agreement is held to be invalid, illegal, or unenforceable by a court of competent jurisdiction, such invalidity shall not affect the validity of the remaining provisions, which shall remain in full force and effect. The invalid provision shall be modified to the minimum extent necessary to make it valid and enforceable while preserving the parties' original intent.

22. Waiver

Our failure to enforce any right or provision of this Agreement shall not constitute a waiver of such right or provision. Any waiver of any provision of this Agreement will be effective only if in writing and signed by us.

23. Assignment

You may not assign or transfer this Agreement or your rights hereunder without our prior written consent. We may assign this Agreement without restriction. This Agreement shall be binding upon and inure to the benefit of the parties and their respective successors and permitted assigns.

24. Entire Agreement

This Agreement, together with our Privacy Policy and any other agreements expressly incorporated by reference, constitutes the entire agreement between you and Anything Online regarding your use of the Site and supersedes all prior and contemporaneous agreements, proposals, and communications, written or oral.

25. Contact Information

If you have any questions or concerns about these Terms of Use or the Service, please contact us at:

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