Portal Terms

Professional use and eligibility

The Portal is intended for professional and business use in accounting, finance, risk, audit, compliance, regulatory, legal, governance, and related functions. It is not designed as a consumer product for personal, family, or household purposes.

You represent that you are at least 18 years old, have legal capacity to enter into these Terms, and will use the Portal only for lawful professional or business purposes.

Technical research and no advisory relationship

Portal content provides general technical research, implementation resources, and professional-reference materials. It does not constitute organization-specific accounting, legal, tax, investment, auditing, regulatory, or other professional advice.

No accountant-client, adviser-client, attorney-client, fiduciary, or similar professional relationship is created by Portal access alone. Advisory Services require a separate agreed scope and engagement terms.

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.

7-Day Free Portal Access

7-Day Free Portal Access is temporary, eligibility-based, and available once per eligible user unless GLOBAL ABAS states otherwise. No payment information is required to request or use 7-Day Free Portal Access.

Free access ends automatically at the end of the approved access period and does not automatically convert into a paid subscription. Features and downloadable resources available during free access may differ from paid or institutional access.

Individual subscription

Individual Access is currently offered for $99 per month through Stripe and automatically renews for successive monthly billing periods until cancelled. The recurring price and billing cadence are displayed before checkout, and checkout requires affirmative acceptance of the recurring subscription terms.

You may cancel at any time through the Stripe Customer Portal available from Access & Billing. Under GLOBAL ABAS’s standard cancellation policy, cancellation takes effect at the end of the current paid billing period and access continues through that period.

Fees already paid for a monthly billing period are non-refundable, and partial-month or prorated subscription refunds are not provided, except where required by applicable law or for a confirmed duplicate charge, billing error, or other remedy GLOBAL ABAS elects to provide.

GLOBAL ABAS may change subscription pricing prospectively. Any material price or billing change will be communicated before it applies to an existing subscription when required by applicable law or the applicable billing arrangement.

Institutional access

Institutional Access is provided under organization-specific terms, authorized-user limits, pricing, 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

Standard Implementation Packs, Premium Implementation Packs, Technical Accounting Memos, PDFs, infographics, and other downloadable resources may have access or purchase conditions separate from general Portal access.

A purchase or entitlement provides a limited license for the authorized account holder’s internal professional use. It does not transfer ownership of GLOBAL ABAS intellectual property. Once digital-product access has been provided, the sale is final and non-refundable except where required by applicable law or for a confirmed duplicate charge, billing error, or failure to deliver the purchased product as described.

Permitted use and intellectual property

The Portal, its organization, branding, research, analyses, frameworks, graphics, documents, and other materials are owned by or licensed to GLOBAL ABAS. You may use Portal materials only for the internal professional purposes associated with your authorized access. All rights not expressly granted are reserved.

Prohibited use

You may not, unless GLOBAL ABAS expressly authorizes it, share individual credentials or provide unauthorized access; redistribute, republish, resell, sublicense, or commercially exploit Portal content; systematically scrape, harvest, or extract Portal content or data; build or populate a competing research repository from Portal content; reverse-engineer or attempt to bypass access, entitlement, or security controls; or use the Portal for unlawful, fraudulent, abusive, or infringing activity.

Availability, updates, and third-party materials

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, interpretations, or practices change.

The Portal may reference or link to third-party standards, regulatory materials, publications, services, or websites. Those materials remain subject to their providers’ rights, terms, availability, and accuracy.

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 Portal Terms, or legal requirements. Expiration of temporary, institutional, or paid access may also automatically change the user’s access level.

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.

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.

For claims arising from or relating to an Individual Access subscription, and to the maximum extent permitted by applicable law, GLOBAL ABAS's aggregate liability for direct damages will not exceed the total Individual Access subscription fees actually paid by the account holder during the 12 months immediately preceding the event giving rise to the claim.

Any direct liability limitation applicable to Institutional Access or an Advisory Services engagement is governed by the applicable written agreement. These limitations do not apply to liability that cannot lawfully be limited or excluded.

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.

Changes to these Terms

GLOBAL ABAS may update these Portal Terms as the service, products, or legal requirements evolve. The current effective date is posted on this page. Material changes will be identified on the Portal and, when appropriate, communicated by email or another reasonable method before the revised terms materially affect an existing paid access arrangement.

Contact

Questions about Portal access, billing, or these Terms may be sent to access@globalabas.com.