Privacy Policy




The scope of this Privacy Policy does not include websites that are owned, and/or managed by related entities or Third Parties unless such entities or Third Party links to this policy.

Information We Collect and How We Collect It

When you access or visit this Website, we, our operational service providers and others who host our Website often use technology that can recognize, collect and/or transmit information that is associated with you, but which do not personally identify you. Although the term "cookie" specifically refers to a small text file that is stored on a user's computer for record-keeping purposes, we will use the term "cookie" to refer generically to any technology that can recognize, collect and/or transmit information about your visits to our Website. This type of information includes such data as the Internet or web domain that referred you, the type of operating system and browser you are using, the date and time of your visit, data relating to activities on our Website (e.g., so-called 'clickstream' data) and other technological attributes about your visit to our Website. This information is used to analyze trends, administer our Website, track user movements on our Website, and gather aggregate demographic information about visitors so we can continually improve our Website.

Cookies also allow our Website to recognize a users' computer or access device each time it is used to visit a particular Website and cookies can keep count of how often you return. Cookies can also track how you use our Website, your preferences for features and functions and, for Website that have registration or similar features, cookies can store information such as your user name and password so you don't have to re-enter them each time you return to visit. Cookies don't personally identify you or any particular user or individual.

You can disable or turn the cookie feature off by changing the settings on your Internet browser and you can also change the settings to stop your browser from automatically accepting cookies. Although changing these settings may not affect your ability to browse, it may affect your ability to use certain features and functions of our Website and it may also require you to re-enter certain information each time you visit or attempt to use our Website. You should consult the operating instructions that apply to your browser to determine how to best configure your browser settings for your needs.

Personal Information

We use the term "Personal Information" to refer to any information you provide in connection with your use of this Website by which you can be personally identified. Personal Information may include such things as your name, street address, telephone number, date of birth, e-mail address and any other information which might reasonably be used to identify you. We only obtain Personal Information from you when you submit it to us or provide it on one or more of our Websites that require it in order to allow you to register, subscribe or take advantage of certain features, functions, services, activities, promotions and content on our Website (these are referred to as "Content" in our Terms of Use). You may also email us with a question or for more information and we will use your contact information (which includes Personal Information such as an email address) to help us respond and for customer service purposes. Unless you voluntarily provide or send us Personal Information, we will always ask you to submit or provide it to us before collecting your Personal Information, although you may not be able to use the particular Content, if you choose not to provide your Personal Information. If you provide or submit your Personal Information to our Website, we will always give you the right to review, update and/or delete your Personal Information, subject to our obligations to comply with legal, regulatory our internal audit and record-keeping requirements.

In addition to this Privacy Policy, each of our other AICPA Websites that collect Personal Information will have additional disclosures and information ("Supplemental Privacy Policies"). These Supplemental Privacy Policies describe how the Website collects, uses, shares and maintains your Personal Information. Each of the Supplemental Privacy Policies and legal information for users are incorporated and form a part of this Privacy Policy and our Terms of Use.

Sponsors, Advertisers and Other Third Parties

Our Website may contain or display information from our sponsors, advertisers, operational service providers (see Disclosure to Third Parties below) or others (each, a "Third Party") that offer to make information, goods or services available, provide opportunities to participate in promotions or engage in activities or that link or redirect your browser to other Websites, materials or organizations. We may also use Third Parties to display or serve advertising on our Website, as well as for distributing our online, email, messaged or web-based newsletters and other information. Third Parties often also employ cookies to measure advertising effectiveness. You should be aware that an advertisement, link or reference to a Third Party Website on our Website is governed by that Third Party’s policies.

Disclosure to Third Parties

We do not sell, rent, lease, provide or otherwise disclose your Personal Information to unaffiliated entities. If you submit personal information to this Website, we will always let you know if we intend to provide any of your Personal Information to a Third Party, you will always have an opportunity to read and review the Supplemental Privacy Policy that applies and we will ask you to consent ("Opt in") whenever we intend to do so, except as set out below.

We always have the right to disclose your Personal Information to any Third Party we engage for the purpose of administering, operating, configuring site design, maintaining and providing internal support for our Website and Content on our Website. These Third Parties are called operational service providers that provide internal support to operations and activities and/or for Site design, development, hosting and operations. We always request that our operational service providers protect your privacy and not disclose your Personal Information to third party marketers that are not associated with our Website, nor are they permitted to use your Personal Information for their own marketing or promotional purposes.

  • We also reserve the right to make your Personal Information available:
  • When we are compelled by a governmental agency, law, regulation, a court or other legal process;
  • If we believe you are, have or may violate any law, regulation, our Terms of Use;
  • If we believe you are or may be a threat to safety, property, interests or rights of us or others;
  • In order to investigate, respond to or resolve problems or inquiries or defend our interests;
  • In a merger, acquisition, change of control, joint venture or other business combination.

You should also be aware that simply because a Website or web page includes our logo, name or otherwise refers to us, does not mean the Website or web page is ours or under our control. We work with sponsors, advertisers and government agencies to bring you public service advertising and if you enter, provide or submit Personal Information on or to a co-branded Website or web page you may be subject to the terms, conditions and privacy policies of the Third Party sponsor, advertiser, government agency or co-branding organization.

How We Use Your Information

We only use information that we collect or obtain as described in this Privacy Policy or to ensure compliance with our Terms of Use. If we or any of our Websites collect, maintain, use or intend to share your Personal Information for other purposes than as described in this Privacy Policy, it will be in accordance with the Supplemental Privacy Policy that applies to the Website or Website involved.


We maintain reasonable standards of security and confidentiality. We also try to limit information access to individuals who need to have such access to perform their responsibilities associated with our Website and the Content on our Website. Any employee found violating our standards of security and confidentiality is subject to our disciplinary processes. We request our operational service providers to follow the same policy. The Internet, however, and communications cannot be guaranteed to be secure and it is possible that others may unlawfully intercept or access information, transmissions or communications to, from or within our Website.

Your Rights Regarding Personal Information

In addition to any terms, conditions or rights that are described in any Supplemental Privacy Policy applicable to particular Website, you always have the right to request that: (i) we correct or update your Personal Information; (ii) we not share your Personal Information with third parties; or (iii) your Personal Information be removed from our active marketing databases. Although we will usually provide you with the ability to update or delete Personal Information directly online, some Personal Information may not be changed or deleted by you and requires you to contact us for verification (e.g., birth date, email address, name). The Supplemental Privacy Policy that applies to the Website will provide you with the email address or contact information that applies to that Website so that you can contact us with a request to change that type of information.

Changes to Privacy Policy

We can change this Privacy Policy at any time (see our Terms of Use). As with our Terms of Use, we encourage you to come back and review this Privacy Policy often to be sure you are aware of the terms, conditions, rights and obligations that apply to you.

AICPA Supplemental Privacy Policy - Registration

These Additional Terms form a part of our Privacy Policy for this Website and apply to all our Registered Users and/or any other users that provide us with Personal Information. Terms not defined below have the meaning described in our Terms of Use, of which our Privacy Policy is a part

Giving Us Personal Information; Keeping It Up To Date

When you register or attempt to register on this Website, you understand and agree you are giving us your consent to track your use of our Website, your activities, exchanges of information and transactions in connection with our Website and are giving us the right to use your Personal Information in connection with our Website and as described in our Terms of Use, including our Privacy Policy of which these Additional Terms are a part. You are required to give us current, complete, truthful and accurate information. You also agree to keep the Personal Information you provide us up to date and you will be able to change the information we have in our records at any time either yourself using the procedures described on the Website or by notifying us. Please understand that for security reasons, we may require additional verification or documentation to change certain personal information you have given us (e.g., your name, birth date, email address).

We have the right to terminate your use of any or all our Services and/or reject or delete any entry you make, if we have reason to believe information you provide to us is or may be false, fraudulent or in violation of our Terms of Use. You, not us, are solely responsible and liable for any false, fraudulent, inaccurate, incomplete or out of date information we obtain from you and you will defend and indemnify us as described in the section of our Terms of Use entitled "You Are Indemnifying Us" for any damage or harm that results.

We reserve the right to deny, suspend, terminate and cancel any registration, User ID and the use of any or all of our Services, if we believe there is a question about the identity of the person trying to use our Website. If the burden or expense of providing access to your Personal Information is disproportionate to the risks to your privacy or if the legitimate rights of others would be violated, we may decide not to provide you access to your Personal Information. In such cases, we will provide you with an explanation of why access cannot be provided and a contact person for further inquiries.

How We May Use Your Personal Information

Without limiting any other rights we may have, under our Terms of Use or at law, we may use the information that we obtain from you, including Personal Information: (1) for the specific purpose for which it was submitted (e.g., to receive email communications); (2) to improve our Website, its Content and our ability to provide you with better experiences using our Services; (3) to keep track of the use of our Website and Service for internal research purposes and to monitor compliance with our Terms of Use; (4) to notify you of updates or important information about our Website and Services; (5) to serve advertisements and/or provide you with promotional offers and/or (6) to provide customer service in response to your inquiries.


If becoming a Registered User on our Website is automatically associated with or allows you to sign up to receive email or other communications from us on a periodic or regular, we will always disclose this to you, your registration or request to receive these includes your consent to receive them and you have the right to opt out of receiving them in the future. Our Website and email communications will provide you with instructions and the procedures you can use to opt out when applicable. You cannot, however, opt out of receiving communications related to the Services you request, in response to your inquiries, or to manage your registration or status as a Registered User.

Deleting Personal Information; Parents' Rights Regarding Children

Other than our employees or operational service providers with a need to know in order to provide the Services on or through our Website, we do not allow direct access to any Personal Information by any person without the Registered User's User ID or appropriate identification.

We strive to comply with the provisions of COPPA (the Children’s Online Privacy Protection Act) and do not knowingly collect personally identifiable information from children under 13. Parents of children under 13 have the right to immediately terminate their child's Registered User registration and use of our Services and have the child's Personal Information deleted once the child's age and parent can be verified. To do so, parents should contact us at Parents will be required to provide verifiable identification that they are the child's parent and if a parent does not have his or her child's User ID, the parent will be required to send an email to that includes the parent's name, address, telephone and email address, in addition to the child's name and email address as shown in our records. We will send a confirming email to the parent at the email address provided by the parent to verify that the parent wishes to terminate the child's registration. The parent must confirm by sending a reply to the return address designated by us. We will then terminate the child's registration and will notify the child by email, identifying the name, address and contact information submitted by the parent who made the request.

Contact Us

Users of this site are encouraged to report any improvements, suggestions or questions to the email address or telephone number indicated as follows:

P: 1.888.777.7077 and pressing option 9

Hours of Operation: (9 am – 6 pm, EST, M-F)

To report any suspected breach of privacy or site security contact our Service Center Operations Team to the telephone number, e-mail address, or mailing address indicated as follows:

American Institute of CPAs

220 Leigh Farm Road

Durham, NC 27707

P: 1.888.777.7077

F: 1.800.362.5066

Hours of Operation: (9 am – 6 pm, EST, M-F)