In accordance with applicable professional standards, some firm services may not be available to attest clients.
Crowe Horwath LLP is a member of Crowe Horwath International, a Swiss verein. Each member firm of Crowe Horwath International is a separate and independent legal entity. Crowe Horwath LLP and its affiliates are not responsible or liable for any acts or omissions of Crowe Horwath International or any other member of Crowe Horwath International and specifically disclaim any and all responsibility or liability for acts or omissions of Crowe Horwath International or any other Crowe Horwath International member. Accountancy services in Kansas are rendered by Crowe Chizek LLP, which is not a member of Crowe Horwath International.
This material is for informational purposes only and should not be construed as financial or legal advice. Please seek guidance specific to your organization from qualified advisers in your jurisdiction.
We collect personally identifiable information that is voluntarily provided by visitors to this Site. The identifiable information that Crowe receives from Site visitors includes name, title, address, e-mail address, screen name, telephone and fax numbers, and any other information provided by visitors in e-mail messages or attachments thereto.
It is Crowe’s policy to limit the information collected to only the minimum information required to complete a Site visitor’s request.
Crowe’s intention is not to seek any sensitive information through our Site unless legally required for recruiting purposes. Sensitive information includes a number of types of data relating to: race or ethnic origin; political opinions; religious or other similar beliefs; trade union membership; physical or mental health; sexual life or criminal record.
Crowe makes practical efforts to avoid excessive or irrelevant collection of data. If a visitor believes the Site has collected excessive information, we encourage the visitor to contact us at CroweEditor@crowehorwath.com to raise any concerns.
Except for instances where visitors explicitly choose to receive specific Crowe marketing or other informational materials, Crowe will not use personal data collected from our Web site to distribute marketing or informational materials.
It is Crowe’s policy to disclose information to third parties under the following circumstances:
Categories of third parties that Crowe may share personally identifiable information with include federal, state, and local government entities. This Site does not collect or compile personally identifying information for dissemination or sale to outside parties for consumer marketing purposes, or host mailings on behalf of third parties.
As a policy, visitors are not required to register to gain access to this Site. Personally identifiable information provided to Crowe through this Site is provided voluntarily by visitors. Should visitors subsequently choose to unsubscribe from mailing lists or any registrations, we will provide instructions on the appropriate Web site area or in communications to our visitors; or a visitor may contact Crowe at CroweEditor@crowehorwath.com.
Each visitor has the right of access to personal data they have submitted through this Site.
User updates of information should be handled by going back through the registration process. Inquiries about the accuracy of identifying information previously submitted, or requests to have information removed, should be directed to: CroweEditor@crowehorwath.com.
We recognize the importance of maintaining the security and confidentiality of the visitor’s data. In addition to internal policies and procedures designed to help safeguard information, we do not permit those we do business with from to use information for purposes other than those intended by Crowe. Both Crowe and their business associates have safety and security procedures regarding their IT and electronic communications systems. Information may be exchanged electronically between Crowe and business associates via a secure website or other secure transmission process.
Only authorized personnel have access to this data. State and Federal regulations are adhered to in the handling of all visitor related information. When there is a variance in these laws, the more restrictive guideline is followed.
Crowe has in place various measures to protect visitor’s personal information against accidental or unlawful loss or unauthorized disclosure. However, the transmission of data over the Internet is inherently insecure, and as a result Crowe cannot ensure the security of such systems.
What Do Cookies Do?
Cookies contain small amounts of information and are downloaded to your computer or other device by a server for this Site. Your web browser then sends these cookies back to this Site on each subsequent visit so that it can recognize you and remember things like your user preferences.
You can find more detailed information about cookies and how they work at http://www.aboutcookies.org/.
What Cookies Do We Use and Why?
Some of the cookies we use are necessary to enable you to move around the Site and use its features.
||We use functional cookies to record information about the choices you have made and to allow us to tailor the site to our users. This information is not used for any other purpose.
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This Site does not use targeting cookies to deliver targeted advertising to Site visitors.
How to Control Cookies?
By using this Site, you agree that we can place cookies on your computer or device as explained above. However, you can control and manage cookies in various ways. Please bear in mind that removing or blocking cookies can mean you may not be able to fully experience the Site.
Most browsers will allow you to see what cookies you have and delete them on an individual basis or block cookies from particular or all sites. Be aware that any preference you have set will be lost if you delete all cookies, including your preference to opt-out from cookies as this itself requires an opt-out cookie to have been set.
If you wish to restrict or block the cookies which are used on the Site, or indeed any other site, you can do this through your browser settings. Please refer to the Help function within your browser to learn how to do this, as every device is different.
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You can opt-out of having your anonymized browsing activity within sites recorded by analytics cookies. We use Google Analytics and you can learn more about their privacy policies and how to opt-out of their cookies by clicking on following link:
External Web Services
We sometimes use external web services on this Site to display content within the web pages of this Site, for example to display images, show videos or run polls. As with the social buttons, we cannot prevent these sites, or external domains, from collecting information on your use of this embedded content.
We may also use tracking technologies to determine whether you have read, clicked on, or forwarded certain email communications we send to you so that we can make our communications more helpful and interesting. If you do not wish us to confirm whether you have opened, clicked on or forwarded our communications, you will need to unsubscribe, as it is not possible for us to send these emails without tracking enabled. Registered subscribers can update their communication preferences at any time by contacting us, or you can unsubscribe following the instructions in the individual email communications you receive from us.
We will modify or amend this Policy from time to time at our sole discretion. When we make changes to this Policy, the amended Policy will be effective as to you and your information as of the date we post the amended Policy. We encourage you to periodically review this Policy to be informed regarding our current practices.
The information contained in www.crowehorwath.com Web site (Site) is owned and operated by Crowe Horwath LLP (Crowe) and is for general guidance on matters of interest only. The application and impact of laws can vary widely based on the specific facts involved. All information in this Site is provided "as is," with no guarantee of completeness, accuracy, timeliness, or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including but not limited to warranties of performance, merchantability, and fitness for a particular purpose.
The information on this Site is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax, or other professional advice and services. As such, it should not be used as a substitute for consultation with professional accounting, tax, legal, or other competent advisors. Before making any decision or taking any action, you should consult a professional in your jurisdiction.
All documents, programs, publications, designs, products, processes, software, technology, information, and ideas (Content) provided by or described in this Site are the property of Crowe and/or its affiliates or suppliers and are protected by U.S. and international copyright laws and other intellectual property laws. The Content is provided to users of this Site for informational purposes only. Any other use, including reproduction, modification, distribution, transmission, display, or performance of the Content is strictly prohibited.
While we have made every attempt to ensure that the information contained in this Site has been obtained from reliable sources, Crowe is not responsible for any errors or omissions, or for the results obtained from the use of this information.
Certain links in this Site connect to other Web sites maintained by third parties over whom Crowe has no control. Crowe makes no representations as to the accuracy or any other aspect of information contained in other Web sites.
Crowe shall not be liable for any direct, indirect, special, consequential, or incidental damages, including, without limitation, any lost profits rising out of the use of or inability to use this Site or any Content provided or described by this Site, even if Crowe has been advised of the possibility of such damages.
Crowe®, the Crowe logo, and all other Crowe product and service names or logos are either registered trademarks or trademarks of Crowe, and may not be used without the prior written consent of Crowe. The Site may make reference to other company, product, and service names which are the trademarks of their respective owners.
Website Use Policy and Agreement
The following terms apply to your use of and access to any Crowe-owned or operated websites ("Websites"), as well as any electronic transmission sent, received, posted, accessed, or stored via any Crowe network ("Network"), including without limitation its websites, data, and messaging services; Internet services; and internal email network for communicating with Crowe employees. Certain products or services offered through our Websites may have additional terms and conditions, which govern in the event of any inconsistency with the terms below.
Coverage of this Policy and Agreement
In addition to other agreements between you and Crowe, including any license, these terms explain the policies that govern your access to and use of our Websites and Network, including the actions that we may take, within our sole discretion, for any use that we deem unacceptable. By accessing or using our Websites or Network, you agree to these terms (collectively the "Policy and Agreement"), as Crowe may modify it from time to time. If you do not agree to accept and comply with the Policy and Agreement, do not access or use our Websites or Network.
Links to Third-Party Sites
Crowe’s Websites may contain links to other websites that are maintained by third parties over which Crowe has no control. These links are provided for convenience only. Use of these links will cause you to leave this Site and use of third-party websites is entirely at your own risk. Crowe makes no representation or warranty concerning any other site or the information, products or services offered or appearing on or through these sites. Crowe does not sponsor or endorse the operators of the sites or the content, products or services they provide, and Crowe is not responsible or liable for the conduct of the sites' operators, the content, availability, accuracy, quality, advertising, products, services or other materials offered at the sites.
Illegal or Harmful Use
You may access and use this site only for lawful purposes. You agree to comply with all laws applicable to your use of this website. You are responsible for any transmission you send, receive, post, access, or store via this site, including the content of any communication. Transmitting, distributing, or storing any material that violates any applicable law is prohibited. Additionally, the following non-exhaustive list details the kinds of illegal or harmful conduct that are prohibited:
- Infringement: Infringement of intellectual property rights or other proprietary rights including, without limitation, material protected by copyright, trademark, patent, trade secret or other intellectual property right. Infringement may result from the unauthorized copying, distribution and/or posting of pictures, logos, software, articles, musical works, and videos.
- Offensive Materials: Disseminating or posting material that is unlawful, libelous, defamatory, obscene, indecent, lewd, harassing, threatening, harmful, abusive, inflammatory or otherwise objectionable or impersonate or invade the privacy or publicity rights of another.
- Export Violations: Including, without limitation, violations of the Export Administration Act and the Export Administration Regulations administered by the Department of Commerce.
- Fraudulent Conduct: Offering or disseminating fraudulent goods, services, schemes, or promotions (e.g., make-money-fast schemes, chain letters, and pyramid schemes).
- Failure to Abide by Third-Party Website Policies: Violating the rules, regulations, or policies that apply to any third-party network, server, computer database, or website that you access.
- Harmful Content: Disseminating or posting harmful content including, without limitation, viruses, Trojan horses, worms, time bombs, zombies, cancelbots or any other computer programming routines that may damage, interfere with, secretly intercept or seize any system, program, data or personal information.
- Applicable Government Regulations: Disseminating or posting material that violates Local, State and/or Federal laws and regulations including, without limitation, Sarbanes-Oxley, Gramm-Leach-Bliley and HIPAA.
You may not distribute, publish, or send through our Network: (1) unsolicited advertisements, solicitations, commercial e-mail messages or promotional messages of any kind (commonly referred to as "spam"); (2) unsolicited informational announcements; (3) chain mail; (4) numerous copies of the same or substantially similar messages; (5) empty messages; (6) messages which contain no substantive content; or (7) very large messages or files that disrupt a server, account, newsgroup, or chat service.
Likewise, you may not (1) participate in collecting e-mail addresses, screen names, or other identifiers of others, a practice sometimes known as spidering or harvesting; (2) participate in using software (including "spyware") designed to facilitate such activity; (3) collect responses from unsolicited messages; or (4) use any of our mail servers or another site's mail server to relay mail without the express permission of the account holder or the site.
Network Security and Integrity
You may not violate the security of our Websites or Network in any way. Such violations may result in criminal or civil liability. Crowe may, but is not obligated to, investigate any violation of our Network. Crowe may cooperate with law enforcement where criminal or unauthorized activity is suspected. By using Crowe products and services or sending, receiving, posting, accessing, or storing any electronic transmission via our Network, you agree to cooperate, as well, in any such investigation. Examples of Network security violations include, without limitation:
- Hacking: Unauthorized access to or use of data, systems or networks, including any attempt to probe, scan or test the vulnerability of a system or network or to breach security or authentication measures without the express prior authorization of the owner of the system or network.
- Interception: Unauthorized monitoring of data or traffic on any network or system without the express prior authorization of the owner of the system or network.
- Intentional Interference: Interference with service to any user, host or network including, without limitation, denial-of-service attacks, mail bombing, news bombing, other flooding techniques, deliberate attempts to overload a system, and broadcast attacks.
- Falsification of Origin or Routing Information: Using, selling, or distributing in conjunction with the Services, any computer program designed to conceal the source or routing information of electronic mail messages in a manner that falsifies an Internet domain, header information, date or time stamp, originating e-mail address, or other identifier.
- Avoiding System Restrictions: Using manual or electronic means to avoid any limitations established by Crowe or attempting to gain unauthorized access to, alter, or destroy any information that relates to any Crowe client or other end-user. Crowe may, but is not obligated to: (1) take any action it deems necessary to protect its Websites and Network, its rights or the rights of its clients or third parties, or (2) optimize or improve its Websites, Network, services, systems, and equipment. You acknowledge that such action may include, without limitation, employing methods, technologies, or procedures to filter or block messages sent through the Websites or Network. Crowe may, in its sole discretion, at any time, filter "spam" or prevent "hacking," "viruses" or other potential harms without regard to any preference you may have communicated to us.
Privacy of Client Information
Crowe recognizes the importance of a client’s information and the need to maintain the utmost security and confidentiality of that information. In addition to internal policies and procedures designed to safeguard client information, we prohibit those we do business with from using that information for purposes other than those intended by Crowe.
We take a number of steps to ensure that client information is adequately safeguarded, including:
- Implementing a number of physical and electronic security features to prevent unauthorized access.
- Limiting employee access to client information.
- Conducting periodic reviews of our computer systems, including security features.
- Requiring personnel to acknowledge their responsibility to maintain the confidentiality of client information.
- Considering, as applicable, any existing accountant-client privilege or other privilege.
Crowe will limit the use and collection of client information to the purpose of conducting our business; fulfilling our client engagements; complying with applicable standards, regulations and laws; and providing quality service. Crowe applies the same privacy policies and practices to our former clients that we apply to our existing clients.
Investigation and Enforcement of the Agreement
All users of the Services must adhere to the terms of this Agreement. Crowe has the right, but is not obligated, to strictly enforce this Agreement through self-help, active investigation, litigation and prosecution.
Crowe may also access and disclose any information, including transactional information, related to your access and use of this site for any lawful reason, including but not limited to: (1) responding to emergencies; (2) complying with the law (e.g., a lawful subpoena); (3) protecting Crowe’s rights or property and those of our clients; (4) protecting users of those services and other carriers from fraudulent, abusive, or unlawful use of, or subscription to, such services; or (5) to perform an engagement, including providing information to business partners assisting Crowe in its performance of the engagement. INDIRECT OR ATTEMPTED BREACHES OF THIS POLICY AND AGREEMENT, AND ACTUAL OR ATTEMPTED BREACHES BY A THIRD PARTY ON BEHALF OF A COMPANY, AFFILIATE, OR CLIENT, MAY BE CONSIDERED BREACHES OF THIS POLICY AND AGREEMENT BY SUCH COMPANY, AFFILIATE, CLIENT, USER OR YOU.
Disclaimer of Warranties and Liability
EXCEPT AS SPECIFICALLY PROVIDED IN THIS AGREEMENT, THE CROWE WEBSITES OR NETWORK IS PROVIDED “AS IS,” “WITH ALL FAULTS,” AND “AS AVAILABLE” WITHOUT WARRANTY OF ANY KIND, EITHER EXPRESSED OR IMPLIED, INCLUDING, BUT NOT LIMITED TO, THE COMPLETENESS, CURRENTNESS, ACCURACY, NONINFRINGEMENT, MERCHANTABILITY AND/OR FITNESS FOR A PARTICULAR PURPOSE. YOU ASSUME FULL RESPONSIBILITY FOR THE SELECTION OF THE CROWE WEBSITES OR NETWORK TO ACHIEVE INTENDED RESULTS AND FOR THE INSTALLATION, USE AND RESULTS OBTAINED FROM THE CROWE WEBSITES OR NETWORK. CROWE DOES NOT WARRANT THAT THE FUNCTIONS CONTAINED IN THE CROWE WEBSITES OR NETWORK WILL MEET YOUR REQUIREMENTS OR THAT THE OPERATION OF THE CROWE WEBSITES OR NETWORK WILL BE UNINTERRUPTED OR ERROR FREE, VIRUS FREE, OR CONTINUOUSLY AVAILABLE. CROWE MAKES NO WARRANTY REGARDING LINKS TO THIRD-PARTY WEBSITES OR THIRD-PARTY SOFTWARE THAT MAY BE INCLUDED WITH THE CROWE WEBSITES OR NETWORK. USE OR ACCESS TO SUCH THIRD-PARTY LINKS AND SOFTWARE, OR WEBSITES IS DONE SO ENTIRELY AT YOUR OWN RISK.
YOU UNDERSTAND THAT YOU ARE SOLELY RESPONSIBLE FOR ANY DAMAGE TO YOUR COMPUTER SYSTEM OR LOSS OF DATA THAT RESULTS FROM USE OF THE CROWE WEBSITES OR NETWORK. BECAUSE SOFTWARE IS INHERENTLY COMPLEX AND MAY CONTAIN ERRORS, YOU ARE ADVISED TO VERIFY AND BACKUP YOUR WORK. THIS IS A COMPREHENSIVE LIMITATION OF LIABILITY WHICH INCLUDES ANY CLAIM BASED ON CONTRACT, TORT OR STRICT LIABILITY FOR DAMAGES OF ANY KIND, INCLUDING WITHOUT LIMITATION, COMPENSATORY, SPECIAL, DIRECT, INDIRECT, OR CONSEQUENTIAL DAMAGES, LOSS OF DATA, INCOME OR PROFIT, LOSS OF OR DAMAGE TO PROPERTY AND CLAIMS OF THIRD PARTIES. THESE LIMITATIONS APPLY EVEN IF CROWE IS ADVISED BEFOREHAND OF THE POSSIBILITY OF SUCH DAMAGES. YOU AGREE THAT THE AGGREGATE LIABILITY OF CROWE, ITS AGENTS, AND ITS LICENSORS, IF ANY, ARISING OUT OF ANY KIND OF LEGAL CLAIM IN ANY WAY CONNECTED TO THIS AGREEMENT SHALL NOT EXCEED THE TOTAL AMOUNT OF FEES PAID BY YOU TO CROWE UNDER THIS AGREEMENT. THIS LIMITATION ON DAMAGES AND CLAIMS IS INTENDED TO APPLY WITHOUT REGARD TO WHETHER OTHER PROVISIONS OF THE AGREEMENT HAVE BEEN BREACHED OR HAVE PROVEN INEFFECTIVE. CROWE SHALL HAVE NO LIABILITY FOR LOSS OF DATA OR DOCUMENTATION ON THE CROWE WEBSITES OR NETWORK, YOU ARE RESPONSIBLE FOR REASONABLE BACKUP PRECAUTIONS OF YOUR RECORDS. THE PARTIES AGREE TO THE ALLOCATION OF LIABILITY SET FORTH IN THIS SECTION. YOU ACKNOWLEDGE THAT WITHOUT YOUR AGREEMENT TO THE LIMITATIONS CONTAINED HEREIN, ANY FEES CHARGED UNDER THIS AGREEMENT WOULD BE SIGNIFICANTLY HIGHER. BECAUSE SOME STATES DO NOT ALLOW THE EXCLUSION OR LIMITATION OF CERTAIN CATEGORIES OF DAMAGES OR IMPLIED WARRANTIES, THE ABOVE LIMITATIONS MAY NOT APPLY TO YOU. IN SUCH STATES, THE LIABILITY OF CROWE IS LIMITED TO THE FULLEST EXTENT PERMITTED BY SUCH STATE LAW.
Not withstanding any other choice of law provision found in any engagement letter with the Client or Affiliate you represent, this Agreement is governed by, and must be construed under, the laws of the State of Indiana. The federal and state courts of Indiana have exclusive jurisdiction over, and venue of, any suit that relates to this Agreement.
Modification of the Policy and Agreement
We reserve the right to modify this Agreement at any time, effective upon its posting, as modified, on https://client.crowehorwath.com. You agree to the modifications to the Agreement by accessing or using this web-site.
Any failure to insist upon or enforce performance of any provision in this Policy and Agreement will not be construed as a waiver of any provision or right. Neither the course of conduct between the parties nor trade practice will act to modify any provision in this Agreement. Crowe may assign its rights and duties under these terms to any party at any time without notice to you. If any provision of this Agreement is deemed unlawful, void, or for any reason unenforceable, then that provision will be deemed severable from these terms and conditions so that it does not affect the validity and enforceability of any remaining provisions.
Questions and Comments
Crowe invites you to send in your questions or comments about our site, or to bring to our attention any material you believe to be inaccurate. Please send such comments, including a copy of any material you wish to discuss, to your Crowe engagement representative.
We hope you enjoy using our site and we welcome suggestions for improvements.
Equal Employment Opportunity
Crowe Horwath LLP abides by the principles of equal employment opportunity. In accordance with law, the firm recruits, hires, trains and promotes individuals without regard to race, color, creed, religion, sex, age, national origin, sexual orientation, gender identity and/or expression, veteran's status, disability, genetic information or status within any other protected group. For personnel actions such as compensation, benefits, promotions or transfers, only valid position-related requirements are considered. Continuing professional education and social and recreational programs are planned in accordance with equal opportunity standards.
An individual, who has a physical or mental disability which substantially limits one or more major life activity, is provided the same opportunities accorded other individuals in all areas of employment, provided the individual is otherwise able to perform the essential functions of the position.