Legal & Privacy

Terms and Conditions

The Hawaii Society of Certified Public Accountants (HSCPA) maintains this web site to provide you with information, for your education, and to facilitate communication with you. Your access to and use of the web site is subject to the following terms and conditions and all applicable laws. By accessing and browsing the web site, you accept, without limitation or qualification, the following terms and conditions.

You may download material displayed on this site for your personal, non- commercial use only, provided that you retain all copyright and other proprietary notices contained on the materials. You may not, however, distribute, modify, transmit, reuse, repost or use the content of the web site for public or commercial purposes, including the text, images, audio, and video on the web site, without the HSCPA’s written permission.

You should assume that everything you see or read on this site is copyrighted unless otherwise noted and may not be used except as provided herein or on the web site, without the express written permission of the HSCPA. The HSCPA neither warrants nor represents that your use of materials displayed on this site will not infringe rights of third parties not owned by or affiliated with the HSCPA.

You use and browse this web site at your own risk. Neither the HSCPA nor any party involved in creating, producing or delivering the web site is liable for any direct, incidental, consequential, indirect or punitive damages arising out of your access to, or use of, the web site. Without limiting the foregoing, everything on the web site is provided to you “AS IS” WITHOUT WARRANTY OF ANY KIND, EITHER EXPRESSED OR IMPLIED, INCLUDING BUT NOT LIMITED TO, THE IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, OR NON-INFRINGEMENT. Please note that some jurisdictions may not allow the exclusion of implied warranties, so some of the above exclusions may not apply to you. Check your local laws for any restrictions or limitations regarding the exclusion of implied warranties.

The HSCPA also assumes no responsibility, and shall not be liable for, any damages to, or viruses, malware, or spyware that may infect, your computer equipment or other property on account of your access to, use of or browsing in the web site or your downloading of any materials, data text, images, video or audio from the web site. By accessing and browsing the web site, you expressly acknowledge this risk and agree to indemnify and hold HSPCA harmless for any damage that may occur as a result of any viruses, malware, or spyware that may infect your computer equipment.

While the HSCPA uses reasonable efforts to include accurate and up to date information on this site, it makes no warranties or representations as to the accuracy of the information on this web site. The HSCPA assumes no liability or responsibility for any errors or omissions in the content on this site.

Any communication or material you transmit to this site by email or otherwise, including any data, questions, comments, or suggestions, is, and will be treated as non-proprietary. Anything you transmit or post may be used by the HSCPA, or its affiliates, for any purpose consistent with these terms and conditions.

Any link (including a hyperlink, button or referral device of any kind) used on the web site is provided for your use and convenience. The appearance of a link on the web site does not constitute an endorsement, recommendation or certification by the HSCPA, nor should the presence of a link in any way be construed as a suggestion that any third-party web site has any relationship with the HSCPA. The HSCPA does not endorse the content on any third-party web sites. The HSCPA is not responsible for the content of linked third-party web sites or third-party advertisements, and does not make any representations regarding their content or accuracy. The HSCPA does not knowingly link to web sites that may infringe on valid and existing trademarks, service marks, copyrights or patents. Your use of third-party web sites is at your own risk and subject to the terms and conditions of use for such web sites. The HSCPA does not endorse any product that may be advertised on the web site.

Collection and Use of Information

Members have the opportunity to submit information via the HSCPA web page ( while joining, paying membership dues, registering for CPE offerings, participating in the “Find a CPA” network, and otherwise interacting with the HSCPA web page. Information collected from these features may include name, employer, addresses, phone and fax numbers, certification and license information, social security number, email address, and credit card information. Except as set forth herein, this information is collected solely to identify the individual, maintain accurate member records, or enroll the individual in programs.

Options for Sharing of Information

If you have provided the HSCPA with your email address and we have sent you promotional or informational email, you will be given the opportunity to opt-out or change any editable aspects of your subscriptions with the HSCPA. We will make every reasonable effort to handle your request as quickly and efficiently as possible. If at any time you wish to correspond directly with the HSCPA about your subscriptions or our policies, please email us at

The HSCPA sends mailings to its members regarding HSCPA business and HSCPA-sponsored CPE and other activities. From time to time, the HSCPA may share its mailing list with vendors offering pertinent services to our members. At the time of joining or renewing membership with the HSCPA, members can opt out of receiving various HSCPA mailings and third party mailings in the appropriate section of the site. Members can also opt out of receiving these mailings at any time by contacting the HSCPA.

A “Membership Directory” is available in a password-protected member area of the Members section of the site. This directory lists contact information for members and is provided for the convenience of members. Extracting large amounts of information from the HSCPA database, sometimes referred to as “data mining,” is expressly prohibited. No one, whether a member or non-member, may gain access to the HSCPA “Membership Directory” on the HSCPA web site in order to “mine” member data for any purpose, including for commercial, political, or other solicitation purposes.

The HSCPA attempts to minimize its collecting and maintaining sensitive information. Occasionally such information is used to facilitate attendance at CPE offerings or other HSCPA meetings (e.g., meals, nametags, special accommodations). Members may choose not to provide sensitive information such as gender, marital status, ethnicity, religion, or medical information to the HSCPA.

Use of Cookies

The HSCPA may use aggregate web site log in and other information to measure popularity, traffic, and effectiveness of various areas of this web site. The information may be collected through a cookie, but it does not contain personally identifiable information. A cookie is a small piece of information that can be used to track your visits to a particular site. The HSCPA does not use cookies for marketing or tracking of any other personal information.


The HSCPA strives to protect the information provided on its website. However, no data transmission can be guaranteed to be 100% secure. Therefore, the HSCPA cannot ensure or warrant the security of any information you transmit to or receive from us through our web site or online services.

The HSCPA operates networks that are password protected and not available to the public. In addition, we contract the web hosting out to a third party. The third party uses firewalls and Secure Sockets Layers (SSL) for data encryption and web server authentication and protection.

Managing Your Information As a user of the web site, you are responsible for keeping your password safe. To protect yourself, the HSCPA highly recommends that you do not divulge your HSCPA password to anyone. If you believe your account access or password has been compromised, please contact the HSCPA immediately. As a user of the HSCPA web site, you are solely responsible to make sure your personal information is up-to-date and correct. The HSCPA is not responsible for any incorrect information entered by a user. You may change your personal information in the password protected area in “My Profile” under the “Members” tab in the navigation bar.

Governing Law

These terms and conditions and the resolution of any dispute arising hereunder shall all be governed and construed in accordance with the laws of the state of Hawaii, without regard to its conflict of laws principles. By accessing and browsing this web site, you consent to the jurisdiction of the courts of the state of Hawaii. These terms and conditions represent the entire understanding relating to the use of the web site and prevail over any prior or contemporaneous, conflicting or additional, communications.

Modification The HSCPA reserves the right to change these terms and conditions at any time without notice by updating this posting. Changes to the terms and conditions will be posted on this page and are effective immediately upon posting. You are bound by any such changes and should therefore periodically visit this page to review the current terms and conditions to which you are bound.

Contacting Us

Questions, comments, or requests to opt out of information sharing can be directed to: Kathy Castillo, or (808) 537-9475.