• All messages must add to the body of knowledge. Discussions and comments are meant to stimulate conversation, not to create contention by challenging or attacking others.
• All postings and comments must be of a professional nature. All defamatory, abusive, profane, threatening, offensive, harassing, obscene, sexually explicit, inappropriate with respect to race, gender, sexuality, ethnicity, or other intrinsic characteristic and/or illegal content are strictly prohibited. Robust discussion and varying perspectives on legislative and regulatory policies are encouraged so long as they do not become partisan in nature.
• Use caution when discussing products. Information posted on discussion threads and in the libraries is available for all to see, and your comments may be subject to libel, slander, and antitrust laws.
• Non-NCACPA advertisements are not permitted on any discussion list or resource library, including but not limited to products, services, and continuing professional education offerings.
• Job postings are only permitted on Connect if the job has been posted to NCACPA’s Career Center and a link to the Career Center listing is included in the post. For more information about the Career Center, contact [email protected].
• When discussing matters that may involve clients, members should be cautious not to disclose any client information that may go beyond what is available to the public (i.e., confidential client information) or that the client has not agreed may be disclosed. This would apply even in cases where the client’s name is not specifically mentioned. Disclosure of confidential client information without a client’s consent would be in violation of the AICPA Code of Professional Conduct, sections ET 1.700 and ET 0.400.09.
• NCACPA reserves the right to reject any message for any reason.

• State concisely and clearly the topic of your comments in the subject line. This allows members to respond more appropriately to your post and makes it easier to search the archives by subject.
• Only reply to all when your response contains information that can benefit everyone.
• Do not send administrative messages, such as “remove me from the list.” Instead, use the web interface to change your settings or to remove yourself from a Connect Community. If you are changing e-mail addresses, you do not need to remove yourself from Connect and rejoin under your new e-mail address. Simply change your NCACPA account information.
• Post your messages or documents only to the most appropriate groups or libraries. Do not spam several groups with the same message.
• As NCACPA engages in legislative advocacy and other political activity in a non-partisan manner, we ask that conversations remain non-partisan when discussing legislative and political matters.

• First Violation—(warning)—Subscribers in violation for the first time will receive a communication from NCACPA regarding the violation of the Code of Conduct. Note: There are some extreme incidents that could lead to an immediate ban. See below.
• Second violation—(suspension)—A second violation will result in a 30-day suspension from the platform. To be reinstated, the suspended member will be asked to demonstrate that they understand the reason for suspension.
• Third violation—(permanent removal)—A third offense will result in termination from the platform in perpetuity. Mitigating circumstances may be discussed privately with NCACPA but reinstatement will only be allowed under unusual circumstances, and such decision is entirely at the discretion of NCACPA.
• Extreme incident—(immediate revocation of privileges)—Posting of illegal material, purposeful dissemination of viruses, intentional derogatory/defamatory or potential libelous statements, and/or attacks will result in immediate removal from the community.

NCACPA reserves the right, at our sole discretion, to change, modify, add, or delete portions of this Code of Conduct at any time without further notice. If we do this, we will post the changes to the Code of Conduct on this page and will indicate at the bottom of this page the date these terms were last revised. Your continued use of the site after any such changes constitutes your acceptance of the new Code of Conduct. If you do not agree to abide by this or any future Code of Conduct, do not use or access (or continue to use or access) the service or site. While NCACPA will make every effort to notify members when policies are updated, it is ultimately your responsibility to regularly check the site to determine if there have been changes to the Code of Conduct and to review such changes.