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The North Carolina Association of Certified Public Accountants website is provided as a free service, intended to provide useful information for members of The North Carolina Association of CPAs, their business associates and other interested persons. While The North Carolina Association of CPAs strives to present accurate and reliable information, The North Carolina Association of CPAs makes no warranties regarding the accuracy or correctness of the information provided herein and accepts no liability for damages of any kind resulting from reliance on the information provided on this service. No user may rely on any such information provided herein. Each user should confirm the information contained herein by reference to its source. Each user expressly waives any and all rights of action he or she may have against The North Carolina Association of CPAs arising out of use and/or reliance on the information on this service.