Portal Terms

Scope and acceptance

By creating an account, requesting access, subscribing, purchasing a product, or otherwise using protected Portal content, you agree to these Portal Terms together with any checkout terms, order terms, institutional agreement, or other terms presented for the applicable access or product.

Access levels

Portal access may include limited public or registered previews, 7-Day Free Portal Access, Individual Access, Institutional Access, and separately available products or add-ons. Features, content, download rights, duration, pricing, and eligibility vary by access level and are described in the Portal interface or applicable agreement.

Accounts and security

You are responsible for providing accurate account information, safeguarding credentials, and promptly notifying GLOBAL ABAS of suspected unauthorized access. Individual credentials may not be shared. Institutional access is limited to authorized users and seats under the applicable institutional arrangement.

Permitted use

Portal content is licensed for the professional use associated with your authorized access. Unless expressly permitted, you may not redistribute, republish, resell, sublicense, systematically scrape, build a competing repository from, or provide unauthorized third-party access to Portal content or downloadable materials.

Technical research and professional judgment

Portal content provides general technical research and implementation resources. It does not constitute organization-specific accounting, legal, tax, investment, regulatory, or other professional advice and does not replace the user’s responsibility to evaluate applicable facts, current authority, professional standards, and internal governance.

Temporary free access

Any 7-Day Free Portal Access is temporary, eligibility-based, and subject to the access terms displayed in the Portal. Access may expire automatically at the end of the stated period. GLOBAL ABAS may modify or discontinue promotional access programs prospectively.

Individual subscriptions

Individual Access may be offered on a subscription basis. Subscription scope, billing cadence, price, renewal, cancellation, and included or separately priced products are governed by the terms displayed at checkout and in the Portal. Ending a subscription may reduce access when the paid period or other entitlement ends.

Institutional access

Institutional Access is provided under organization-specific terms, authorized-user limits, and other conditions agreed with the institution. If an institutional agreement conflicts with these general Portal Terms, the institutional agreement controls for that institution to the extent of the conflict.

Downloadable products and add-ons

Implementation Packs, Technical Accounting Memos, PDFs, infographics, or other downloadable products may have access or purchase conditions separate from general web-content access. A download or purchase provides the applicable use license; it does not transfer ownership of GLOBAL ABAS intellectual property.

Intellectual property

The Portal, its organization, branding, research, analyses, frameworks, graphics, documents, and other materials are owned by or licensed to GLOBAL ABAS. All rights not expressly granted are reserved.

Availability and updates

GLOBAL ABAS may add, update, correct, replace, archive, or remove Portal content and may modify features or access architecture as the service evolves. Technical content may become outdated as authoritative requirements or interpretations change.

Suspension or termination

GLOBAL ABAS may restrict or suspend access when reasonably necessary to address security, misuse, payment or entitlement issues, suspected violations of these Terms, or legal requirements. Expiration of temporary or paid access may also automatically change the user’s access level.

Advisory Services are separate

Portal access does not by itself establish an organization-specific advisory engagement. Advisory Services require a separate agreed scope and professional engagement terms.

Governing law and forum

These Portal Terms are governed by the laws of the State of California, without regard to conflict-of-laws principles, except to the extent a separate written agreement governs. Subject to any dispute-resolution terms in such an agreement, actions relating to these Portal Terms will be brought in a state or federal court of competent jurisdiction located in Los Angeles County, California.

Limitation of liability

To the maximum extent permitted by applicable law, GLOBAL ABAS will not be liable for indirect, incidental, special, consequential, exemplary, or punitive damages arising from use of or inability to use the Portal or reliance on general Portal content. Any direct-liability limitation applicable to paid or institutional access is also subject to the checkout terms, order terms, or separate written agreement governing that access. These limitations do not apply to liability that cannot lawfully be limited or excluded.

Disclaimer of warranties

To the maximum extent permitted by applicable law, the Portal and its content are provided on an “as available” basis for general professional research. GLOBAL ABAS does not warrant that the Portal will be uninterrupted or error-free, that every source will remain current or available, or that Portal content will be suitable for a particular organization, transaction, filing, examination, audit, or other purpose. Nothing in this section limits obligations expressly stated in a separate written agreement.

Third-party materials and links

The Portal may reference or link to third-party standards, regulatory materials, publications, services, or websites. Those materials remain subject to the rights, terms, availability, and accuracy of their respective providers. A reference or link does not constitute endorsement, and GLOBAL ABAS does not control third-party content or services.

Contact

Questions about Portal access or account support may be directed through the Portal or the GLOBAL ABAS Contact page →.