Code of Conduct

Connect Rules, Etiquette, and Privacy Guidelines

Thank you for being part of our community. To ensure the best possible experience for all members, we have established some basic rules and guidelines for participation in our online platform, Connect.

By joining and using Connect, you agree that you have read and will follow the outlined Code of Conduct. Connect is an interactive service that will enable you to solicit the advice of your peers, benefit from their experience, and participate in ongoing conversations and information sharing.  Sharing any discussion post/thread outside of the Connect platform without permission from the post/thread contributor(s) is strictly prohibited. We want this to be a safe space for members to feel comfortable sharing and asking questions.

To preserve a climate that encourages both civil and productive dialogue, we reserve the right to remove any posts and/or suspend/terminate access in this community for anyone who violates the Code of Conduct. NCACPA does not verify the accuracy of the content in postings, actively monitor Connect for inappropriate postings, nor undertake editorial control of postings. However, if any inappropriate posting(s) is brought to the attention of NCACPA, we will take corrective action. For questions regarding this community or to notify NCACPA of an inappropriate posting, please email or utilize the “contact us” link.

The Rules

  • 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 not permitted on any discussion list or resource library. NCACPA’s Career Center is available to all members, and any jobs posted in the Career Center will also be featured on Connect’s homepage. For more information about the Career Center, contact
  • 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.

Discussion Group Etiquette

  • Include a signature tag on all messages, including your name, affiliation, and location. 
  • 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. 
  • Send messages such as "thanks for the information" or "me, too" to individuals directly—not to the entire group. Do this by using the "Reply to Sender" link to the left of every message.
  • 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 lists or libraries. Do not spam several communities 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.


NCACPA reserves the right to terminate access to any online community member who does not abide by the online community code of conduct and established rules and etiquette practices. The process is as follows:
  • 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.

Legal Information

This site is provided as a service for members of the North Carolina Association of Certified Public Accountants (NCACPA). NCACPA is not responsible for the opinions and information posted by others on this site. We disclaim all warranties regarding information posted on this site, whether posted by NCACPA or any third party. This disclaimer includes all implied warranties of merchantability and fitness. In no event shall NCACPA be liable for any special, indirect, or consequential damages, or any damages whatsoever, resulting from loss of use, data, or profits, arising out of, or in connection with, the use or performance of any information posted on this site.

Do not post any defamatory, abusive, profane, threatening, offensive, harassing, obscene, sexually explicit, inappropriate with respect to race, gender, sexuality, ethnicity, or other intrinsic characteristic, or illegal materials. Do not post any information or other material protected by copyright without the express permission of the copyright owner. By posting material, the posting party warrants and represents that he or she owns the copyright with respect to such material or has received permission from the copyright owner. In addition, the posting party grants NCACPA and users of this site the nonexclusive right and license to display, copy, publish, distribute, transmit, print, and use such information or other material.

Messages should not be posted if they encourage or facilitate members to arrive at any agreement that either expressly or impliedly leads to price-fixing or other forms of anti-competitive behavior, a boycott of another's business, or other conduct intended to illegally restrict free trade. For example, messages that encourage or facilitate an agreement about the following subjects are inappropriate: prices, discounts, or terms or conditions of sale; salaries; profits, profit margins, or cost data; market shares, sales territories, or markets; allocation of customers or territories; or selection, rejection, or termination of customers or suppliers.

NCACPA does not actively monitor the site for inappropriate postings and does not on its own undertake editorial control of postings. However, if any inappropriate posting is brought to the attention of NCACPA, we will take appropriate action.
NCACPA reserves the right to terminate access to any user who does not abide by these guidelines.

Privacy Policy

We respect your privacy. Any personal information you provide to us including your name, address, telephone number, and email address will not be released, sold, or rented to any entities or individuals outside our organization except as noted below.

All NCACPA data within the Connect platform is the property of NCACPA.

With Whom Do We Share the Personal Information We Collect Through This Site?
Our Service Providers—We may share your personal information with companies (including our affiliates) that perform services on our behalf. Our service providers are required by contract to protect the confidentiality of the personal information we share with them and to use it only to provide specific services on our behalf. 
Business Transfers —Your personal information may be transferred to another entity (either an affiliated entity or an unrelated third party) in connection with a merger, reorganization, dissolution, or similar corporate event. If such a transfer were ever to occur, the acquiring entity’s use of your personal information will still be subject to this privacy policy. 
Government and Legal Disclosures—We may disclose the personal information, subscriber information and transactional information we collect through this site, when we, in good faith, believe disclosure is appropriate to comply with the law (or a court order or subpoena); to prevent or investigate a possible crime, such as fraud or identity theft; to enforce our terms and conditions or other agreements that govern your use of this site; or to protect the rights, property, or safety of our company, our users, or others.

External Sites
We are not responsible for the content of external Internet sites. You are advised to read the privacy policy of external sites before disclosing any personal information.

A cookie is a small data text file that is placed in your browser and allows us to recognize you each time you visit this site (personalization, etc.). Cookies themselves do not contain any personal information, and we do not use cookies to collect personal information.

Remember the Risks Whenever You Use the Internet
While we utilize reasonable information security measures to protect your personal information, we cannot guarantee the security of any information that you transmit to us, and you are solely responsible for maintaining the secrecy of any passwords or other account information. In addition, other Internet sites or services that may be accessible through our site have separate data and privacy practices independent of us, and therefore we disclaim any responsibility or liability for their policies or actions. Please contact those vendors and others directly if you have any questions about their privacy policies. For any other information, please reach out using our contact us page. 


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.

Revised February 2021