AGREEMENT BETWEEN USER AND Bowman & Company LLP

The Bowman & Company LLP Web Site is comprised of various Web pages operated by Bowman & Company LLP.

The Bowman & Company LLP Web Site is offered to you conditioned on your acceptance without modification of the terms, conditions, and notices contained herein. Your use of the Bowman & Company LLP Web Site constitutes your agreement to all such terms, conditions, and notices.

MODIFICATION OF THESE TERMS OF USE

Bowman & Company LLP reserves the right to change the terms, conditions, and notices under which the Bowman & Company LLP Web Site is offered, including but not limited to the charges associated with the use of the Bowman & Company LLP Web Site.

LINKS TO THIRD PARTY SITES

The Bowman & Company LLP Web Site may contain links to other Web Sites ("Linked Sites"). The Linked Sites are not under the control of Bowman & Company LLP and Bowman & Company LLP is not responsible for the contents of any Linked Site, including without limitation any link contained in a Linked Site, or any changes or updates to a Linked Site. Bowman & Company LLP is not responsible for webcasting or any other form of transmission received from any Linked Site. Bowman & Company LLP is providing these links to you only as a convenience, and the inclusion of any link does not imply endorsement by Bowman & Company LLP of the site or any association with its operators.

NO UNLAWFUL OR PROHIBITED USE

As a condition of your use of the Bowman & Company LLP Web Site, you warrant to Bowman & Company LLP that you will not use the Bowman & Company LLP Web Site for any purpose that is unlawful or prohibited by these terms, conditions, and notices. You may not use the Bowman & Company LLP Web Site in any manner which could damage, disable, overburden, or impair the Bowman & Company LLP Web Site or interfere with any other party's use and enjoyment of the Bowman & Company LLP Web Site. You may not obtain or attempt to obtain any materials or information through any means not intentionally made available or provided for through the Bowman & Company LLP Web Sites.

USE OF COMMUNICATION SERVICES

The Bowman & Company LLP Web Site may contain bulletin board services, chat areas, news groups, forums, communities, personal web pages, calendars, and/or other message or communication facilities designed to enable you to communicate with the public at large or with a group (collectively, "Communication Services"), you agree to use the Communication Services only to post, send and receive messages and material that are proper and related to the particular Communication Service. By way of example, and not as a limitation, you agree that when using a Communication Service, you will not:

• Defame, abuse, harass, stalk, threaten or otherwise violate the legal rights (such as rights of privacy and publicity) of others.
  
  
• Publish, post, upload, distribute or disseminate any inappropriate, profane, defamatory, infringing, obscene, indecent or unlawful topic, name, material or information.
  
  
• Upload files that contain software or other material protected by intellectual property laws (or by rights of privacy of publicity) unless you own or control the rights thereto or have received all necessary consents.
  
  
• Upload files that contain viruses, corrupted files, or any other similar software or programs that may damage the operation of another's computer.
  
  
• Advertise or offer to sell or buy any goods or services for any business purpose, unless such Communication Service specifically allows such messages.
  
  
• Conduct or forward surveys, contests, pyramid schemes or chain letters.
  
  
• Download any file posted by another user of a Communication Service that you know, or reasonably should know, cannot be legally distributed in such manner.
  
  
• Falsify or delete any author attributions, legal or other proper notices or proprietary designations or labels of the origin or source of software or other material contained in a file that is uploaded.
  
  
• Restrict or inhibit any other user from using and enjoying the Communication Services.
  
  
• Violate any code of conduct or other guidelines which may be applicable for any particular Communication Service.
  
  
• Harvest or otherwise collect information about others, including e-mail addresses, without their consent.
  
  
• Violate any applicable laws or regulations.

Bowman & Company LLP has no obligation to monitor the Communication Services. However, Bowman & Company LLP reserves the right to review materials posted to a Communication Service and to remove any materials in its sole discretion. Bowman & Company LLP reserves the right to terminate your access to any or all of the Communication Services at any time without notice for any reason whatsoever.

Bowman & Company LLP reserves the right at all times to disclose any information as necessary to satisfy any applicable law, regulation, legal process or governmental request, or to edit, refuse to post or to remove any information or materials, in whole or in part, in Bowman & Company LLP's sole discretion.

Always use caution when giving out any personally identifying information about yourself or your children in any Communication Service. Bowman & Company LLP does not control or endorse the content, messages or information found in any Communication Service and, therefore, Bowman & Company LLP specifically disclaims any liability with regard to the Communication Services and any actions resulting from your participation in any Communication Service. Managers and hosts are not authorized Bowman & Company LLP spokespersons, and their views do not necessarily reflect those of Bowman & Company LLP.

Materials uploaded to a Communication Service may be subject to posted limitations on usage, reproduction and/or dissemination. You are responsible for adhering to such limitations if you download the materials.

MATERIALS PROVIDED TO Bowman & Company LLP OR POSTED AT ANY Bowman & Company LLP WEB SITE

Bowman & Company LLP does not claim ownership of the materials you provide to Bowman & Company LLP (including feedback and suggestions) or post, upload, input or submit to any Bowman & Company LLP Web Site or its associated services (collectively "Submissions"). However, by posting, uploading, inputting, providing or submitting your Submission you are granting Bowman & Company LLP, its affiliated companies and necessary sublicensees permission to use your Submission in connection with the operation of their Internet businesses including, without limitation, the rights to: copy, distribute, transmit, publicly display, publicly perform, reproduce, edit, translate and reformat your Submission; and to publish your name in connection with your Submission.

No compensation will be paid with respect to the use of your Submission, as provided herein. Bowman & Company LLP is under no obligation to post or use any Submission you may provide and may remove any Submission at any time in Bowman & Company LLP's sole discretion.

By posting, uploading, inputting, providing or submitting your Submission you warrant and represent that you own or otherwise control all of the rights to your Submission as described in this section including, without limitation, all the rights necessary for you to provide, post, upload, input or submit the Submissions.

LIABILITY DISCLAIMER

The information on this Web site is of a general nature and should not be construed as professional advice. It is sponsored by Bowman & Company LLP (hereinafter “the Firm,” “we,” “us,” or “our”) solely for the convenience of our clients, potential clients, prospective employees and interested parties.

Communications sent to us via this site or via the Internet may not be secure and may be intercepted by other parties. Imparting this information does not constitute a client-accountant relationship nor does the transmission or receipt of any e-mail sent through this site constitute or create, in any way, a client-accountant relationship or a job application.

Further, unless specifically engaged to perform a service (in writing, in a formal, signed engagement letter between us and our client) it should not be construed that the service will be performed by us. We offer multiple levels of services to our clients. Client engagements will vary with regard to depth and level of each and every service as agreed prior to performing the services. A client should always refer to the signed engagement letter to understand the specific services that we agree to provide and the scope of those services. Certain links on this site lead to servers maintained by individuals or organizations over which we have no control. We make no representations or warranties regarding the accuracy or any other aspect of the information located on such servers.

Unless otherwise noted, all information on this Web site is the property of this Firm. Unauthorized use will be subject to legal action.

IRS CIRCULAR 230 NOTICE

To the extent this site or files available within it concern tax matters, the information is not intended to be used and cannot be used by a taxpayer for the purpose of avoiding penalties that may be imposed by law or in promoting, marketing, or recommending to another party any transaction or matter addressed.

INDEMNIFICATION

As a visitor to this website, you agree to indemnify the Firm, and our partners, employees, agents, distributors and affiliates from and against any and all third party claims, demands, liabilities, costs, or expenses, including reasonable attorney's fees that arise from your use or misuse of this site.

TERMINATION/ACCESS RESTRICTION

Bowman & Company LLP reserves the right, in its sole discretion, to terminate your access to the Bowman & Company LLP Web Site and the related services or any portion thereof at any time, without notice. GENERAL To the maximum extent permitted by law, this agreement is governed by the laws of the State of Washington, U.S.A. and you hereby consent to the exclusive jurisdiction and venue of courts in King County, Washington, U.S.A. in all disputes arising out of or relating to the use of the Bowman & Company LLP Web Site. Use of the Bowman & Company LLP Web Site is unauthorized in any jurisdiction that does not give effect to all provisions of these terms and conditions, including without limitation this paragraph. You agree that no joint venture, partnership, employment, or agency relationship exists between you and Bowman & Company LLP as a result of this agreement or use of the Bowman & Company LLP Web Site. Bowman & Company LLP's performance of this agreement is subject to existing laws and legal process, and nothing contained in this agreement is in derogation of Bowman & Company LLP's right to comply with governmental, court and law enforcement requests or requirements relating to your use of the Bowman & Company LLP Web Site or information provided to or gathered by Bowman & Company LLP with respect to such use. If any part of this agreement is determined to be invalid or unenforceable pursuant to applicable law including, but not limited to, the warranty disclaimers and liability limitations set forth above, then the invalid or unenforceable provision will be deemed superseded by a valid, enforceable provision that most closely matches the intent of the original provision and the remainder of the agreement shall continue in effect. Unless otherwise specified herein, this agreement constitutes the entire agreement between the user and Bowman & Company LLP with respect to the Bowman & Company LLP Web Site and it supersedes all prior or contemporaneous communications and proposals, whether electronic, oral or written, between the user and Bowman & Company LLP with respect to the Bowman & Company LLP Web Site. A printed version of this agreement and of any notice given in electronic form shall be admissible in judicial or administrative proceedings based upon or relating to this agreement to the same extent an d subject to the same conditions as other business documents and records originally generated and maintained in printed form. It is the express wish to the parties that this agreement and all related documents be drawn up in English.

COPYRIGHT AND TRADEMARK NOTICES:

All contents of the Bowman & Company LLP Web Site are: Copyright 2008 by Bowman & Company LLP and/or its suppliers. All rights reserved.

TRADEMARKS

The names of actual companies and products mentioned herein may be the trademarks of their respective owners.

The example companies, organizations, products, people and events depicted herein are fictitious. No association with any real company, organization, product, person, or event is intended or should be inferred.

Any rights not expressly granted herein are reserved.

NOTICES AND PROCEDURE FOR MAKING CLAIMS OF COPYRIGHT INFRINGEMENT

Pursuant to Title 17, United States Code, Section 512(c)(2), notifications of claimed copyright infringement under United States copyright law should be sent to Service Provider's Designated Agent. ALL INQUIRIES NOT RELEVANT TO THE FOLLOWING PROCEDURE WILL RECEIVE NO RESPONSE. See Notice and Procedure for Making Claims of Copyright Infringement.