We maintain this website (“Site”) to provide general information to our clients and other visitors. All use of this Site is subject to the following terms and conditions which we reserve the right to modify at any time upon posting a revised version hereof. By accessing and browsing this Site, you agree to be bound by the terms and conditions below, as revised from time to time.

Copyright Notice

This Site, including all text, images, software and other content contained herein, and the compilation and arrangement thereof, is owned exclusively by Best & Company CPAs and/or our suppliers, therefore it is protected by copyright, trademark and other laws and all rights are reserved. All trademarks appearing on this Site are the property of their respective owners. You may not use any such trademarks for any purpose whatsoever without the express prior written permission of the owner. To get written permission, you may contact us and we will put you in contact with the right entity to get it.

Use of Site - Restrictions

You may view and print material displayed on this Site subject to the following conditions: (a) the materials may be used solely for your own, personal information and not for commercial use; (b) the material will not be used for illegal or inappropriate use and (c) you must retain all copyright, trademark and other proprietary notices affixed to or contained in the original materials on any copies thereof. You may not reproduce, frame, distribute, transmit, modify, alter, reverse engineer or prepare derivative works from this Site or any portion hereof. Use of spiders, robots and similar data gathering and extraction tools is expressly prohibited and will not be tolerated. Nothing contained herein shall be construed as conferring by implication, estoppel or otherwise any license or right under any copyright, patent, trademark or other proprietary interest of ours, our suppliers or any third party. Any rights not expressly granted herein are reserved.

No Rendering of Advice

The information contained in or made available through this Site is provided for informational purposes only and should not be construed as rendering financial, tax, accounting, auditing, legal, consulting, investment or other professional advice of any kind. Your use of this Site does not give rise to a client, advisory, fiduciary or professional services relationship between us. You should consult with a professional advisor familiar with your particular situation before making any decision inspired by the use of this website. If you need a professional advisor to help you, we will be happy to help you, just contact us at (619)294-9900.

Accuracy of Information

While we use reasonable efforts to furnish accurate and up-to-date information on here, we do not warrant that any information contained in or made available through this Site is accurate, complete, reliable, current or error-free. We assume no liability or responsibility for any errors or omissions in the content of this Site or such other materials or communications.

Disclaimer of Warranties and Limitations of Liability

This Site is provided on an "as is" and "as available" basis. Use of this Site is at your sole risk. To the full extent permissible by applicable law, our suppliers and ourselves disclaim all warranties, whether express or implied, including, but not limited to, implied warranties of merchantability, fitness for a particular purpose, title and noninfringement. Without limiting the foregoing, we make no representations or warranties of any kind as to the operation or availability of this site or the information, content, materials, products or services included on or made available through this site. We do not warrant that this site will be uninterrupted or secure, or that the site is free of viruses or other harmful components.

Neither we nor our suppliers shall be liable for any damages of any kind arising from or in connection with the use of this site, including, but not limited to, direct, indirect, incidental, special, punitive and consequential damages (including, without limitation, loss of profits, goodwill, data or use), even if such parties have been advised of the possibility of such damages. The foregoing limitation shall apply regardless of the form of action and whether in contract, breach of warranty, tort, negligence, strict liability or otherwise. Certain state laws do not allow limitations on implied warranties or the exclusion or limitation of certain damages. If these laws apply to you, you might have additional rights.

Links to Third Party Websites

For your convenience, this Site may provide hyperlinks to websites and servers maintained by third parties. We do not control, evaluate, endorse or guarantee content found in such sites. We do not assume any responsibility or liability for the actions, products, services and content of these sites or the parties that operate them. Your use of such sites is entirely at your own risk and we will not accept any responsibility for it.

Termination or Suspension of Access

We reserve the right to terminate, suspend or otherwise restrict your access to this Site, or any portion hereof, at any time for any reason whatsoever including, but not limited to, your violation of these terms and conditions or any inappropriate or unlawful behavior on your part. We shall not be liable to you or any third party for any such termination, suspension or restriction.

Applicable Laws

This Site is maintained from within the State of California, USA. We make no representation that this Site or any content on or accessed through this Site is appropriate or available for use in other jurisdictions. You are responsible for compliance with all local laws and regulations, as applicable in your jurisdiction. Use of this Site and any dispute arising therefrom shall be governed by the laws of the State of California, USA, without regard to principles of conflict of laws between jurisdictions.


We reserve the right to modify, suspend or discontinue this Site or any portion hereof at any time with or without notice. We shall not be liable to you or to any third party for any such modification, suspension or discontinuance.


If there is a determination that any provision of these terms and conditions is invalid or unenforceable under applicable law, that determination will not affect the rest of these terms and conditions, and these terms and conditions shall be deemed amended to the minimum extent necessary to make them valid and enforceable. Our failure to exercise or enforce any right or provision of these terms and conditions shall not constitute a waiver of such right or provision. The section titles in these terms and conditions are for convenience use only and have no legal or contractual effect. Our suppliers shall be deemed third party beneficiaries under these terms and conditions for purposes of enforcing their rights in their respective intellectual property.