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1. User's Acceptance of Terms. N&K CPAs, Inc. ("Us" or "We") provides the Client portal site (collectively, the "site") to you, the user, subject to your compliance with these Site Terms and Conditions of Use ("Terms of Use"). All other written agreements between us and you and any other rules that we distribute or post that are applicable to the site are incorporated herein by reference. BY USING THE SITE, YOU AGREE TO BE BOUND BY THESE TERMS OF USE. YOU ARE NOT PERMITTED TO USE THE SITE IF YOU DO NOT AGREE TO THESE TERMS OF USE.

We expressly reserve the right to change these Terms of Use from time to time without prior notice to you. You acknowledge and agree that it is your responsibility to review the Terms of Use when you use the site and to familiarize yourself with any modifications. Your continued use of this site after such modifications will constitute your agreement to the modified Terms of Use.

We reserve the sole right to either modify or discontinue the site, and to suspend or discontinue your access to the site and/or your account at any time, in our sole discretion, with or without notice to you. We will not be liable to you or any third party should we exercise such right.

2. Restrictions on Use. The Client Portal site may only be used by you to exchange audit, accounting, and tax-related documents and information with us and persons granted access by you, and for no other purpose. You are responsible for providing, at your own expense, all equipment necessary to use the site.

3. Registration Data. To register to use this site, you are required to provide certain personal information ("Registration Data"). By registering, you agree that your Registration Data is accurate and that you will keep the Registration Data current, complete, and accurate. Your Registration Data is subject to our firm’s privacy policies, which are specifically incorporated by reference into these Terms of Use, but we cannot guaranty the non-disclosure or privacy of information or materials posted to the site. By registering to use the site, you grant us authorization to post your otherwise confidential tax and financial materials and information on the site.

4. Conduct on Site. You agree that you will not use the site in any manner that violates any applicable laws or regulations or that is injurious to, or violates the right of, any person or entity. In addition, you agree that you will not attempt to breach the site or network security systems.

For purposes of these Terms of Use, "content" is defined as any information, data, links, messaging, or other materials that can be viewed by users on our site. Content available through this site may include information provided by another site user, or other person or entity not connected with us. We do not endorse, nor are we responsible for the accuracy or reliability of, any information or materials posted on or uploaded to the site. We generally do not pre-screen, monitor, or edit the content posted by users of the site. However, we reserve the right at our sole discretion to remove any content from our site. We are not responsible for any failure or delay in removing such content. You are only permitted to use the content as expressly authorized by us or the specific content owner.

5. Intellectual Property Information. Nothing herein or on the site shall be deemed to transfer to you or grant a license to use the N&K CPAs, Inc.’s trademarks, service marks, trade names, or copyrighted materials, which shall remain the sole property of N&K CPAs, Inc.

6. Disclaimer of Warranties. You acknowledge and agree that N&K CPAs, Inc. does not screen or warrant the accuracy of the content that our users post, nor endorse site users’ opinions. Your reliance on any information on the site is at your own risk. N&K CPAs, Inc. is not making any representations or warranties whatsoever regarding any information posted on the site by users, the security or safety of the site, or the availability of the site. To the extent permitted by applicable laws, N&K CPAs, Inc. disclaims all warranties, whether express or implied, including implied warranties of merchantability and fitness for a particular purpose. This site is provided on an "as is" and "as available" basis.

7. Limitation of Liability. You agree that N&K CPAs, Inc. shall not be liable for any claims, losses, costs, expenses, liabilities, or damages, including without limitation, general, special, incidental, consequential, punitive, exemplary, treble damages, and damages for loss of profits, use or data, arising out of or in any way connected to: (I) your use of the site; (II) the information on the site, including, without limitation, any inaccuracies or omissions therein; (III) the availability or unavailability of the site; (IV) the unauthorized access or alteration of information submitted to the site; and/or (V) any defects or viruses affecting the site or transmitted through the site.

Some states’ jurisdictions prohibit the exclusion of certain warranties and/or limitation of liability for consequential or incidental damages, so the above limitations may not apply to you.

8. Indemnification. You agree to indemnify, defend and hold us and our officers, directors, shareholders, employees, agents, and their successors and assigns, harmless from all liabilities, claims, and expenses, including attorney’s fees, that arise from your use or misuse of this site, and/or the use or misuse of the site by persons or entities authorized by you to access the site. We reserve the right, at our own expense, to assume the exclusive defense and control of any matter otherwise subject to indemnification by you, in which event you will cooperate with us in asserting any available defenses.

9. Security and Password. You are responsible for maintaining the confidentiality of your password and account and for any and all statements made and acts or omissions that occur through the use of your password and account. By granting others access to your account, you acknowledge and agree that you assume the risk of unauthorized disclosure or use of any materials or information that you post to the site, and assume the risk that inaccurate or unauthorized materials or information may be posted to your account.

10. International Use. Although this site may be accessible worldwide, we make no representation that materials on this site are appropriate or available for use in locations outside Hawaii.

11. Governing Law. The Terms of Use shall be governed by and construed and interpreted in accordance with the laws of the State of Hawaii, without reference to its conflict of law provisions. It is agreed that in the event of any litigation related to these Terms of Use or the site, the courts of the State of Hawaii and the United States District Court for the District of Hawaii will have exclusive jurisdiction over the parties and the subject matter of the litigation.

12. Notices. Except as otherwise provided in these Terms of Use, all notices to a party shall be in writing and shall be made either via email or U.S. certified or registered mail, return receipt requested. Notices to us must be sent to Vicki Shinsato at, if by email, or at N&K CPAs, Inc. 1001 Bishop Street, Suite 1700, Honolulu, Hawaii 96813, if by certified or registered mail. Notices to you may be sent to the address supplied by you as part of your Registration Data. In addition, we may post or broadcast notices through the site, and such broadcasts or posts shall constitute notice to you at the time of sending or posting. To report any technical problems with the site or to report any information on the site which you believe to be infringing, injurious, false, offensive, obscene, or in violation of applicable laws, please contact us at the above listed email address or mailing address.

13. Entire Agreement. These terms and conditions constitute the entire agreement between us concerning your use of the site and supersede all prior agreements with respect to that subject matter. These Terms of Use may not be altered, supplemented, or amended except as otherwise expressly provided herein.

14. Miscellaneous. In any action to enforce these Terms of Use, the prevailing party will be entitled to costs and attorneys’ fees. Any cause of action brought by you against us or our officers, directors, shareholders, employees, agents, or their respective successors or assigns, relating to the site must be instituted within one year after the cause of action arises or be deemed forever waived and barred. You may not assign your rights and obligations under these Terms of Use to any party, and any purported attempt to do so will be null and void. If any part of these Terms of Use is held invalid or unenforceable, that portion shall be construed in a manner consistent with applicable law to reflect, as nearly as possible, the original intent, and the remaining portions shall remain in full force and effect. Any failure by us to enforce or exercise any provision of these Terms of Use or related rights shall not constitute a waiver of that right or provision.

I agree to the above terms and conditions.  Take me to the login page.