Ayo & Company Professional Corporation makes available to you this website located at www.ayocpa.ca (the “Website” ) subject to your acceptance of and compliance with these website terms of use (the “Terms of Use” ). BY ACCESSING, BROWSING, AND/OR USING THIS WEBSITE YOU ARE ACKNOWLEDGING THAT YOU HAVE READ AND UNDERSTOOD THESE TERMS OF USE AND OUR PRIVACY POLICY AND THAT YOU AGREE TO BE BOUND BY ITS TERMS AND CONDITIONS. IF YOU CANNOT OR DO NOT AGREE WITH THESE TERMS OF USE OR OUR PRIVACY TERMS OF USE THEN DO NOT ACCESS OR USE THIS WEBSITE.

Ayo & Company Professional Corporation reserves the right, in its sole discretion, to update, revise, supplement, and modify these Terms of Use as well as to impose new or additional terms and conditions to these Terms of Use at any time. We will notify you of any changes to these Terms of Use by posting any revised draft on our Website. Your continued access or use of the Website after such modifications have been posted shall indicate your acceptance of and agreement to be bound by these Terms of Use as modified. It is your responsibility to review regularly these Terms of Use.

Ayo & Company Professional Corporation does not intentionally market its services to minors. If you are under 18, you will need to obtain your parent or guardian’s permission before you send any personal information to Ayo & Company Professional Corporation over the Internet. Parent or guardian participation, understanding of their children’s online usage, and awareness of the activities in which they are participating, are strongly encouraged.

CONDITIONS OF USE

Except as may be expressly authorized by Ayo & Company Professional Corporation, any reproduction, modification or distribution of the Website materials or content, in whole or in part, is strictly prohibited. Notwithstanding the foregoing Ayo & Company Professional Corporation hereby grants to you a limited, non-transferrable license to view, download, and retain copies of this Website and materials published by Ayo & Company Professional Corporation on this Website for your personal, non-commercial use only, provided you do not remove or alter any copyright or other proprietary notices. You also agree that you will not use any part of this Website in such a way that suggests any type of relationship between Ayo & Company Professional Corporation and you or any entity related to you, unless you have received prior consent from Ayo & Company Professional Corporation

Ayo & Company Professional Corporation reserves the right to modify, change, discontinue or suspend the Website (and any services offered through the Website) in whole or in part, at any time, without prior notice to you. Ayo & Company Professional Corporation or any of its respective employees, agents, officers, directors or third-party service providers (collectively, “Ayo & Company Professional Corporation and Ayo & Company Professional Corporation Service Providers”) shall not be liable to you or any third party should Ayo & Company Professional Corporation exercise this right.

You represent and warrant that any information or materials you provide to Ayo & Company Professional Corporation or post on its Website is accurate, truthful, not misleading, not confidential property of third parties, does not violate third party rights, and is offered in good faith. This includes, but is not limited to, information provided as part of any registration, to gain access to, or for use of any service offered on the Website. In addition you agree not to use the Website in connection with any of the following activities: a) sending and relaying spam, impersonating another person or entity, falsely misrepresenting your identity or your affiliations; b) for illegal or fraudulent purposes; c) for transmitting or distributing any objectionable material that is illegal, harassing, defamatory, tortuous, sexually explicit, obscene, hateful, or racist; or d) for transmitting material that contain computer programs including but not limited to viruses, Trojan horses, worms, time bombs, and cancel bots, which are designed to disrupt, destroy, harm, or damage the operation of the Website or computer. Ayo & Company Professional Corporation reserves the right at any time, in its discretion, to remove any content or material provided or posted by you including, but not limited to, materials Ayo & Company Professional Corporation deems to be in violation of these Terms of Use.

MONITORING INFORMATION

Ayo & Company Professional Corporation makes reasonable efforts to ensure that the information provided through the Website is current and accurate. Ayo & Company Professional Corporation makes no representations or warranties as to the accuracy, reliability, completeness or timeliness of such information.

OWNERSHIP OF INTELLECTUAL PROPERTY

Ayo & Company Professional Corporation and its licensors own all rights, title and interest in the Website and you acquire no interest therein. The materials provided on the Website including, without limitation, all content, site design, text, graphics and the selection and arrangement thereof are protected by copyright. All rights are reserved. Any unauthorized use or any reproduction, modification or distribution of the materials is strictly prohibited. Nothing in these Terms of Use shall grant you any rights in or to the intellectual property or proprietary rights of Ayo & Company Professional Corporation or any third party. By providing or posting this material onto Ayo & Company Professional Corporation’s website you hereby grant to Ayo & Company Professional Corporation a nonexclusive, royalty free, perpetual, and irrevocable license which allows Ayo & Company Professional Corporation the right to use, edit, modify, adapt, reproduce, publish, distribute and display such material. You also hereby waive all moral rights you may have in such material. You represent and warrant that you own all rights to the material you post on our Website and therefore have the authority to grant such a license. Nothing on the Website shall be construed as granting, either expressly, by implication, by estoppel or otherwise, a licence or other right to you to use any trade-marks or trade-names of Ayo & Company Professional Corporation. The names of other companies, products or services referred to on the Website may be trade-marks or trade-names of their respective owners. Any unauthorized use of the trade-marks or trade-names of Ayo & Company Professional Corporation or of third parties is strictly prohibited.

LINKS

Certain links on this Website lead to other websites (“Linked Sites”), which are owned and operated by independent parties over whom Ayo & Company Professional Corporation has no control. Use of any Linked Site is entirely at your own risk. Ayo & Company Professional Corporation makes no representations or warranties as to the accuracy or any other aspect of the information contained on the Linked Sites, including the goods or services sold or made available. Ayo & Company Professional Corporation therefore disclaims all liability and responsibility for the availability of information, content, accuracy, products, or services found on Linked Sites. The existence of a link from the Website to any third-party site does not constitute an endorsement by Ayo & Company Professional Corporation of the Linked Site or any goods, services or information provided through such Linked Sites. While Ayo & Company Professional Corporation encourages links to the Website, we do not wish to be linked to or from any third-party website which may be damaging or detrimental to the activities, operations, credibility or integrity of Ayo & Company Professional Corporation. Ayo & Company Professional Corporation reserves the right to prohibit or refuse to accept any link to the Website which contains or makes available any content or information that includes, without limitation, unlawful, threatening, abusive, racist, libellous, defamatory, obscene, vulgar, violent, pornographic, profane or indecent information of any kind. You agree to remove any link you may have to the Website upon the request of Ayo & Company Professional Corporation You may not use the Website in any manner which could damage, disable, overburden, or impair the Website or interfere with any other party’s use or enjoyment of the Website.

COMPLIANCE WITH LAWS

In addition to complying with these Terms of Use, you agree to use the Website and services available on or through the Website for lawful purposes only and in a manner consistent with local, national or international laws and regulations.

DISCLAIMERS, LIMITATIONS OF LIABILITY AND INDEMNIFICATION YOU UNDERSTAND AND AGREE THAT:

USE OF THE WEBSITE IS AT YOUR SOLE RISK. THE WEBSITE IS PROVIDED ON AN “AS IS”, “AS AVAILABLE” BASIS. AYO & COMPANY PROFESSIONAL CORPORATION DOES NOT PROVIDE ANY WARRANTIES, EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO WARRANTIES REGARDING MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE. AYO & COMPANY PROFESSIONAL CORPORATION DOES NOT WARRANT THAT USE OF THE WEBSITE WILL BE UNINTERRUPTED OR ERROR FREE; NOR DO WE MAKE ANY WARRANTY AS TO THE RESULTS THAT MAY BE OBTAINED FROM THE USE OF THE WEBSITE OR AS TO THE ACCURACY, RELIABILITY OR CONTENT OF ANY INFORMATION AVAILABLE ON OR THROUGH THE WEBSITE. THE DOWNLOADING OF MATERIAL FROM THE WEBSITE IS DONE AT YOUR OWN RISK. AYO & COMPANY PROFESSIONAL CORPORATION DOES NOT GUARANTEE OR WARRANT THAT SUCH MATERIALS ARE FREE OF VIRUSES, WORMS, TROJAN HORSES OR OTHER DESTRUCTIVE CODE. YOU ARE RESPONSIBLE FOR IMPLEMENTING SAFEGUARDS TO PROTECT YOUR COMPUTER SYSTEM AND DATA AND YOU ARE RESPONSIBLE FOR THE ENTIRE COST OF ANY SERVICE, REPAIRS OR CORRECTIONS NECESSARY AS A RESULT OF THE USE OF THE WEBSITE. YOU SHOULD NOT RELY ON ANY OPINION OR OTHER INFORMATION SET OUT IN THE WEBSITE WHEN MAKING BUSINESS, FINANCIAL, PERSONAL OR OTHER DECISIONS. AYO & COMPANY PROFESSIONAL CORPORATION AND AYO & COMPANY PROFESSIONAL CORPORATION SERVICE PROVIDERS DO NOT ENDORSE THE OPINIONS OF ANY THIRD PARTY EXPRESSED ON THE WEBSITE OR ANY SITE ACCESSIBLE THROUGH THE WEBSITE.

Limitations of Liability. TO THE EXTENT PERMITTED BY LAW, IN NO EVENT SHALL AYO & COMPANY PROFESSIONAL CORPORATION, ITS SERVICE PROVIDERS, SUBSIDIARIES, AFFILIATES, OFFICERS, DIRECTORS, EMPLOYEES, ATTORNEYS, AND AGENTS BE LIABLE FOR ANY: (i) INDIRECT, CONSEQUENTIAL, INCIDENTAL, SPECIAL, COMPENSATORY OR PUNITIVE DAMAGES; (ii) DAMAGES FOR LOSS OF INCOME, LOSS OF BUSINESS PROFITS, BUSINESS INTERRUPTION, LOSS OF DATA OR BUSINESS INFORMATION, LOSS OF OR DAMAGE TO PROPERTY; (iii) CLAIMS OF THIRD PARTIES; OR (iv) OTHER PECUNIARY LOSS, ARISING OUT OF OR RELATED TO THIS POLICY, THE WEBSITE OR ANY LINKED SITE. IN NO EVENT WILL THE CUMULATIVE LIABILITY OF AYO & COMPANY PROFESSIONAL CORPORATION, ITS SERVICE PROVIDERS, SUBSIDIARIES, AFFILIATES, OFFICERS, DIRECTORS, EMPLOYEES, ATTORNEYS, AND AGENTS ARISING OUT OF OR RELATED TO THIS POLICY EXCEED CDN $100. TO THE EXTENT THAT SOME JURISDICTIONS DO NOT ALLOW EXCLUSIONS OR LIMITATIONS ON SOME CATEGORIES OF DAMAGES, THESE EXCLUSIONS OR LIMITATIONS MAY NOT APPLY TO YOU.

Scope of Limitations and Disclaimers.THE DISCLAIMER OF WARRANTIES AND LIMITATIONS OF LIABILITY SET OUT IN THESE TERMS OF USE SHALL APPLY REGARDLESS OF THE CAUSES, CIRCUMSTANCES OR FORM OF ACTION GIVING RISE TO THE LOSS, DAMAGE, CLAIM OR LIABILITY, EVEN IF SUCH LOSS, DAMAGE, CLAIM OR LIABILITY IS BASED UPON BREACH OF CONTRACT (INCLUDING, WITHOUT LIMITATION, A CLAIM OF FUNDAMENTAL BREACH OR BREACH OF A FUNDAMENTAL TERM), TORT (INCLUDING, WITHOUT LIMITATION, NEGLIGENCE), STRICT LIABILITY OR ANY OTHER LEGAL OR EQUITABLE THEORY, AND EVEN IF AYO & COMPANY PROFESSIONAL CORPORATION, ITS SERVICE PROVIDERS, SUBSIDIARIES, AFFILIATES, OFFICERS, DIRECTORS, EMPLOYEES, ATTORNEYS, AND AGENTS ARE ADVISED OF THE POSSIBILITY OF THE LOSS, DAMAGE, CLAIM OR LIABILITY.

Indemnity. YOU AGREE TO INDEMNIFY AND HOLD HARMLESS AYO & COMPANY PROFESSIONAL CORPORATION AND ITS SERVICE PROVIDERS, SUBSIDIARIES, AFFILIATES, OFFICERS, DIRECTORS, EMPLOYEES, ATTORNEYS, AND AGENTS FROM AND AGAINST ANY AND ALL CLAIMS, LIABILITIES, DAMAGES, DEMANDS, LOSSES OR EXPENSES (INCLUDING ALL LEGAL FEES) BROUGHT BY YOU OR ANY THIRD PARTY ARISING OUT OF YOUR USE OF THIS SITE IN BREACH OF THIS OR ANY OF AYO & COMPANY PROFESSIONAL CORPORATION POLICIES OR THE INFRINGEMENT BY YOU OF ANY INTELLECTUAL PROPERTY RIGHTS OF ANY PERSON OR ENTITY.

SEVERABILITY

If in any jurisdiction any part of these Terms of Use is held, by a court of competent jurisdiction, to be invalid or unenforceable, such part of these Terms of Use shall be restricted or eliminated to the minimum extent necessary with respect to that jurisdiction, and the remaining Terms of Use shall otherwise remain in full force and effect. If such invalid or unenforceable provision may be modified to become valid and enforceable, such provision will be deemed to be modified so as to be valid and enforceable to the greatest extent allowed by law.

GENERAL

These Terms of Use, together with the Ayo & Company Professional Corporation Privacy Policy and all other notices, policies and disclaimers contained on the Website (as the same may be amended by Ayo & Company Professional Corporation from time to time) constitute the entire agreement between Ayo & Company Professional Corporation and you in relation to the subject thereof. These Terms of Use, together with the Ayo & Company Professional Corporation Privacy Policy supersede anything in the Website inconsistent with them. No delay or failure to exercise any right or any non-compliance by you, the user, with respect to the terms of these Terms of Use shall be construed as a waiver by Ayo & Company Professional Corporation. No waiver of any of these Terms of Use shall be deemed a further or continuing waiver of such term or condition or any other term or condition.

JURISDICTION

The laws of the Province of Alberta and any applicable federal laws of Canada shall govern your use of the Website. The courts of the Province of Alberta shall have exclusive jurisdiction over any dispute arising out of your use of this Website.