Notices and Disclaimers
The information contained on our Web site is for general guidance on matters of interest only. While P&N has made every attempt to ensure that the information contained in our Web site has been obtained from reliable sources, P&N is not responsible for any errors or omissions, or for the results obtained from the use of this information. The information is made available “as is” without any warranties, express or implied, regarding availability, accuracy, usefulness, completeness, merchantability, or fitness for a particular use. These disclaimers include any liability for any damages or injuries caused by any failure of performance, error, omission, interruption, deletion, defect, delay in operation or transmission, computer virus, communication line failure, theft or destruction or unauthorized access to, alteration of, or use of record, whether for breach of contract, tortious behavior, negligence, or under any other cause of action including damage caused by P&N’s sole negligence.
Neither P&N nor any of its employees, agents, successors, assigns, affiliates, or content or service providers shall be liable to users or other third parties for any direct, indirect, incidental, special or consequential damages arising out of use of our Web site, any inability to gain access to or use our Web site, or out of any breach of any warranty or duty.
OUR WEB SITE DOES NOT PROVIDE PROFESSIONAL ADVICE OF ANY KIND. It is intended for informational purposes only.
IRS Circular 230 Notice. Nothing on our Web site relating to any federal tax transaction or matter are considered to be “covered opinions” as described in IRS Circular 230.
Use of our Web site does not make you a client of P&N.
- A client relationship with P&N can only be created through the execution of a written engagement letter with P&N.
- A written engagement letter with P&N defines the extent of any engagement and the terms and conditions under which the engagement is being undertaken.
Information on our Web site should not be used as a substitute for the advice of a professional with full understanding of your specific situation and facts.
COVID-19 Notice. Any information contained herein relating to COVID-19 is provided for informational purposes only and is expressly limited to the COVID-19 related legislation, governmental actions and other topics described herein. It should not be considered comprehensive as there may be other legislative and governmental actions, present and future, related to COVID–19 not described herein. The content hereof is general in nature, may not apply to your specific situation, does not constitute legal, tax, financial or other professional advice, and is not a substitute for professional advice from your advisers. This site may contain links and references to third-party sources. Such sources are only provided for the convenience of the user. P&N does not recommend or endorse the contents of such third-party sources.
How P&N Collects and Uses Personally Identifiable Information
While you can use many features of our Web site without being required to provide personally identifiable information (“PII”), you may be requested to provide PII to gain access to some of our content or services, to contact us, or to receive additional information from us. Your PII is used to provide you with the information that you are requesting from us, access to our services and data, and information. PII collected by P&N may include: your name, your company name, your mailing address, your e-mail address, your phone number, your fax number, and additional information used to contact you.
Protecting the security of PII is very important to P&N. When such PII is transmitted to P&N, it is protected by a “firewall” (a combination of hardware and software that helps keep unauthorized visitors from accessing information within P&N’s computer network), as well as industry standard SSL (Secure Sockets Layer) encryption. Once P&N receives a transmission, P&N will take reasonable precautions intended to keep your PII secure on our systems. While P&N strives to protect privacy, no data transmission over the Internet may be guaranteed to be 100% secure. P&N, therefore, cannot warrant or guarantee the security of any PII transmitted to P&N online, and is not responsible for the theft, destruction, or inadvertent disclosure of that PII.
P&N collects non-personal information obtained from our Web site, such as your Internet Protocol (IP) address, Internet Service Provider (ISP), browser software, the time and place of access, and other information that may identify the computer you are utilizing. Non-personal information P&N collects is used to determine the number of visitors to our Web site, to provide assistance when monitoring our systems, and to help us provide services to our clients.
How P&N Uses "Cookies"
What P&N Provides to Third-Parties
P&N does not and will not sell or rent PII obtained through our Web site to third parties for marketing purposes.
Third-party agents may need access to some of your PII. For example, P&N may need to share your name and address with third parties. In such cases, P&N only provides third-party agents with the minimum amount of information needed to complete the requested service or transaction.
P&N reserves the right to disclose or share PII it has acquired if P&N believes, in good faith, that such disclosure is necessary in order to:
- comply with any applicable law, regulation, legal process, or enforceable governmental request;
- detect, prevent, or otherwise address fraud, security, or technical issues; or
- protect against harm to the rights, property, or safety of P&N, our clients, or the public as required or permitted by law.
Obtaining Your Consent
By using our Web site, you authorize us to collect information about the pages served to you as an anonymous user. This information will be used for the purpose of calculating aggregate site statistics. If you register as a user of our Web site, you authorize us to personalize the information that P&N delivers to you and to use your information when calculating aggregate client data. As a registered user of our Web site, you give us permission to send you e-mails or place phone calls to you related to the information that you request.
P&N respects your privacy and ability to choose whether to share information with us and any third-party. You may choose to "opt-out" of sharing PII in several ways. When choosing to use certain features or services on our Web site, you can choose whether to share optional PII in connection with the feature or service. If you receive communications from us that you prefer not to receive, you may opt out from receiving these communications by using the opt-out link provided in the footer of our communications.
You may also "opt-out" from providing PII to us by not registering as an authorized client on our Web site and thereby not providing PII.
Data Breach Notification Procedure
Because P&N takes data security and privacy very seriously, P&N will notify you if after an investigation it is determined that there is a reasonable likelihood of harm as a result of your PII having been acquired by an unauthorized person provided that the notification is allowed by law and will not compromise a criminal investigation of a law enforcement agency. The notification may be made in writing, electronically, or by any other method authorized by law at the sole election of P&N.
P&N does not provide services to children. In accordance with the Children's Online Privacy Protection Act, P&N does not knowingly request or solicit PII from anyone under the age of 13. In the event that P&N receives actual knowledge that P&N has collected such PII without the requisite and verifiable parental consent, P&N will delete that information from our database as quickly as is practical.
Beginning on January 1, 2005, California Civil Code Section 1798.83 permits individuals who are California residents to request certain information regarding the disclosure of personal information to third-parties for their direct marketing purposes. If you are a California resident and would like to make a request for this information, please send an e-mail to PNWebRequest@pncpa.com.
Linked Web Sites
P&N is the owner and/or authorized user of any trademark, registered trademark and/or service mark appearing in connection with our Web site, and is the copyright owner or licensee of the content and/or information on our Web site. If you make other use of the intellectual property on our Web site, you may violate trademark, copyright, and other laws of the United States, other countries, as well as applicable state laws and may be subject to penalties. P&N does not grant any license or other authorization to visitors of our Web site for its trademarks, registered trademarks, service marks, or other copyrightable material or other intellectual property, by using them in connection with our Web site.
P&N reserves the right to change any information on our Web site, including but not limited to, revising and/or deleting content or other information without prior notice.
You agree that by accessing our Web site that your rights and obligations, as well as the rights and obligations of P&N, shall be governed by the laws of the State of Louisiana without regard to its conflict of law provisions. You further agree to submit to the personal and exclusive jurisdiction of the courts located within the state of Louisiana.