TERMS AND CONDITIONS NOTICE Please read these terms and conditions carefully. By accessing this site and any pages thereof, you agree to be bound by the terms and conditions below. If you do not agree to the terms and conditions below, do not access this site or any pages thereof. USE OF INFORMATION AND MATERIALS The information and materials offered on these pages, as well as the terms, conditions, and descriptions contained there are subject to change periodically without notice. All materials and information on this site are provided with the understanding that DuartePino (“DPA”) is not engaged in rendering legal, accounting, tax, or other professional advice and services. As such, it should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers. While we have made every attempt to ensure that the information contained in this site has been obtained from reliable sources, DPA is not responsible for any errors or omissions, or for the results achieved by the use of this information and materials. Therefore, the use of the information and materials contained on this site is the sole and exclusive responsibility of the user. TRADEMARKS The trade marks, names, logos and service marks (collectively "trademarks") displayed on this website are registered and unregistered trademarks of DPA. Nothing contained on this website should be construed as granting any license or right to use any trademark without the prior written permission of the DPA. SUBMISSIONS All information and materials submitted to DPA through this site shall be deemed and remain the property of DPA and DPA shall be free to use, for any purpose, any ideas, concepts, know-how, or techniques contained in information provided to DPA through this site. DPA shall not be subject to any obligations of confidentiality regarding submitted information except as agreed by DPA entity having the direct customer relationship or as otherwise specifically agreed to or required by law. DPA is not responsible for any material submitted to the public areas by you (which include bulletin boards, hosted pages, chat rooms, or any other public area found on the website. Any material (whether submitted by you or any other user) is not endorsed, reviewed or approved by DPA. DPA reserves the right to remove any material submitted or posted by you in the public areas, without notice to you, if it becomes aware and determines, in its sole and absolute discretion that you are or there is the likelihood that you may, including but not limited to: • Defame, abuse, harass, stalk, threaten or otherwise violate the rights of other users or any third parties; • Publish, post, distribute or disseminate any defamatory, obscene, indecent or unlawful material or information; • Post or upload files that contain viruses, corrupted files or any other similar software or programs that may damage the operation of DPA and/or a third party's computer system and/or network; • Violate any copyright, trade mark, other applicable international laws or intellectual property rights of DPA or any other third party; • Submit contents containing marketing or promotional material which is intended to solicit business. NO WARRANTY The information and materials contained or accessed in or through this site, including but not limited to text, graphics, links or other items, are provided "as-is" "as available" without warranty of any kind, either express or implied, including without limitations warranties of merchantability, fitness for a particular purpose and non-infringement. DPA does not warrant the accuracy, adequacy or completeness of this information and materials and expressly disclaims liability for errors or omissions in the information and materials. LIMITATION OF LIABILITY In no event will DPA be liable for any damages, including without limitation direct or indirect, special, incidental, or consequential damages, losses or expenses arising in connection with this site or use thereof or inability to use by any party, or in connection with any failure of performance, error, omission, interruption, defect, delay in operation or transmission, computer virus or line or system failure, even if DPA, or representatives thereof, are advised of the possibility of such damages, losses or expenses, and on any theory of liability, arising out of or in connection with the use or performance of this information and materials. Hyperlinks to other internet resources are at your risk; the content, accuracy, opinions expressed, and other links provided by these resources are not investigated, verified, monitored, recommended, or endorsed by DPA. JURISDICTION DPA operates and controls this site from its offices in the Commonwealth of Puerto Rico, United States of America. DPA makes no representation that the information and materials included in this site are appropriate for use in any other jurisdiction. GOVERNING LAW Access to and use of the information and materials of this site and these terms are governed by and will be construed by the laws of the Commonwealth of Puerto Rico without regard to the principles of conflicts of laws. SEVERABILITY In the event any provision of these terms is held unenforceable, it will not affect the validity or enforceability of the remaining provisions and will be replaced by an enforceable provision that comes the closest to the intention underlying the unenforceable provision. NON-ENDORSEMENT Reference to any company, business or person on this website does not constitute and shall be construed to imply endorsement, sponsorship or recommendation thereof by DPA.