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The contents of all material available on this Internet site are copyrighted by the Montana Society of Certified Public Accountants (MTCPA) unless otherwise indicated, and the compilation of materials on this Internet site is also copyrighted by the MTCPA. Copyright is not claimed as to a part of an original work prepared by a US or state government officer or employee as part of that person's official duties. All rights are reserved by the MTCPA and the content may not be reproduced, downloaded, disseminated, published, or transferred in any form or by any means, except with the prior written permission of the MTCPA, or as indicated below.

Members of the MTCPA may download pages or other content for their own use, consistent with the mission and purpose of the MTCPA on a single computer. However, no part of such content may be otherwise or subsequently reproduced, downloaded, or disseminated, published, or transferred, in any form or by any means, except with the prior written permission of, and with attribution to the MTCPA.

Legal notice and disclaimer
The MTCPA does not endorse, approve, or certify the information present on this site, nor does it guarantee the accuracy, completeness, efficacy, timeliness or correct sequencing of such information. No one should rely on the accuracy, completeness, efficacy and timeliness of such information. Reference herein to any specific commercial product, process, or service by trade name, trademark, service mark, manufacturer or otherwise does not constitute or imply endorsement, recommendation, or favoring by the MTCPA.

The MTCPA (including its employees and agents) assumes no responsibility for consequences resulting from the use of the information herein, or from use of the information obtained at linked Internet addresses, or in any respect for the content of such information, including (but not limited to) errors or omissions, the accuracy or reasonableness of factual or scientific assumptions, studies or conclusions, the defamatory nature of statements, ownership of copyright or other intellectual property rights, and the violation of property, privacy or personal rights of others. The MTCPA is not responsible for, and expressly disclaims all liability for, damages of any kind arising out of use, reference to or reliance on such information. No guarantees or warranties, including (but not limited to) any express or implied warranties of merchantability or fitness for a particular use or purpose, are made by the MTCPA with respect to such information.

Links to other Internet sites
At certain places on this MTCPA Internet site, live "links" to other Internet addresses can be accessed. Such external Internet addresses contain information created, published, maintained, or otherwise posted by institutions or organizations independent of the MTCPA. The MTCPA does not endorse, approve, certify, or control these external Internet addresses and does not guarantee the availability, accuracy, completeness, efficacy, timeliness, or correct sequencing of information located at such addresses. No one should rely on the accuracy, completeness, efficacy, and timeliness of such information. Reference therein to any specific commercial product, process, or service by trade name, trademark, service mark, manufacturer, or otherwise does not constitute or imply endorsement, recommendation, or favoring by the MTCPA.