Terms of Service

These Terms of Service (“Terms”) set out the terms and conditions which govern your access to and use of the websites, mobile apps, and other online and digital products and services provided by KS Technology, Inc. o/a “Marble”, a Delaware company (the “Company”), together with its affiliates (collectively, “Marble,” “we,” “us,” or “our”). We refer to our digital properties and related offerings for tax, accounting, and  finance professionals as the “Marble Platform”.  

The Marble Platform offers curated information and tools designed for professional users, which may include tax and accounting research, reference materials, calculators and analytical tools, software applications, sponsored programs, advertising, email communications, continuing professional education content, research opportunities, online discussion spaces and other services and features as may be offered by Marble from time to time (collectively, the “Services”).  

You can review the current version of these Terms at any time by clicking the “Terms of Service” link found at the bottom of any Marble property. Some Marble sites or services may refer to different Terms of Service; in those cases, those different terms govern that site or service. If Marble acquires another business or property, that business may continue to operate under its own Terms of Service until we transition it to these Terms, at which point links to these Terms will appear on those properties.  

By accessing or using any part of the Services—whether or not you create an account—you acknowledge that you have read, understood, and agree to be bound by these Terms. These Terms form a legally binding agreement between you and Marble. If you do not agree with all these Terms, you must not use the Services.  

‍If you register for or use the Services on behalf of a company, employer, or other legal entity (collectively, a “Sponsoring Company”), you represent and warrant that: (a) you are duly authorized to act on behalf of that Sponsoring Company; (b) you have full legal authority to bind the Sponsoring Company to these Terms; and (c) you agree to these Terms on the Sponsoring Company’s behalf. In such cases, references to “you” and “your” in these Terms will mean both you as an individual user and the Sponsoring Company on whose behalf you are acting, and both you and the Sponsoring Company will be jointly and severally responsible for all obligations under these Terms and for all activity conducted through your account.

To take full advantage of the Services, you may be required to create an account on the Marble Platform. When registering, you will be asked to provide certain information—such as your name, email address, professional role, business entity name, and other details requested in the registration form (collectively, “Registration Information”) and to choose a username and password.  

You agree that:  
- All Registration Information you provide will be true, accurate, current, and complete; and  
- You will promptly update your Registration Information as needed so that it remains true, accurate, current, and complete at all times.  

We may take steps to verify the Registration Information you submit and, where appropriate, update that information based on reliable sources.  

You are solely responsible for maintaining the confidentiality and security of your username and password and for any activity that occurs under your account. You must not allow any other person to use your credentials to access the Services.  

If you suspect that your account or login details have been compromised, you should promptly change your password using the account settings tools. You may also notify us so we can assist you. To the fullest extent permitted by law, we are not responsible for any losses or damages arising from unauthorized use of your account.

The Services are designed primarily for use by tax, accounting, finance, and related business professionals. By using the Services, you represent and warrant that:  
- You have the authority and legal capacity to agree to these Terms; and  
- You are not barred from using the Services under any applicable law, regulation or professional standard.  

If you are a regulated professional (such as a CPA, chartered professional accountant, enrolled agent, tax attorney, or other licensed or certified practitioner), you remain fully responsible for complying with all professional, regulatory, and ethical obligations that apply to you, your practice, and your clients.  

If you upload, transmit, or otherwise handle personal, confidential, or financial information (including information relating to your clients, customers, or other individuals) in connection with the Services, you are responsible for doing so in compliance with all applicable privacy, data protection, professional secrecy, and confidentiality laws and regulations, as well as any separate written agreement you may have with us (for example, a data processing or similar type agreement, where applicable). 

The content and tools made available via the Marble Platform are intended for informational and research purposes only. Although the Services may be useful in your work, they are not designed to:  
- Provide tax, accounting, legal, financial, or other professional advice;  
- Confirm or guarantee the appropriateness, correctness, or defensibility of any tax position, accounting treatment, or financial reporting position;  
- Recommend or endorse any particular tax strategy, accounting method, product, or service; or  
- Replace the judgment of a qualified professional who is familiar with the facts and circumstances of a specific client or matter and the applicable laws, regulations and rules.  

Your use of the Services does not create an accountant–client, tax adviser–client, attorney–client, fiduciary, or similar professional relationship between you and Marble, or between you and any other user. You alone are responsible for:  
- Evaluating the accuracy, completeness, and relevance of any information obtained through the Services; 
- Determining how (or whether) to use that information in your advice, filings, reporting, or other professional activities; and
- Otherwise consulting with a qualified tax advisor or accounting professional before acting on any information obtained through the Services.  

If you are a consumer or small business user accessing the Services without working through your own professional advisor, you must not treat the information on the Marble Platform as a substitute for individualized advice from a qualified accountant, tax advisor, or other professional. For decisions about tax filings, accounting policies, financial statements, or other financial matters, you should consult an appropriate professional advisor. 

Provided that you comply with these Terms, Marble grants you a limited, revocable, non-exclusive, non-transferable, and non-sublicensable license to:  
- Access and use the Services as they are intended to be used; and  
- View and use the information and materials made available through the Services, including user-contributed content (collectively, “Marble Content”),  solely for your own internal professional or personal use.  

Except as expressly allowed in these Terms, you must not:  
- Copy, adapt, modify, translate, create derivative works based on, or otherwise alter the Services, Marble Content, or any Marble property including but not limited to content, copyright material, trademarks trade dress, and brand elements;  
- Distribute, license, sell, lease, rent, assign, transfer, publicly display, publicly perform, publish, broadcast, transmit, stream, or otherwise exploit the Services or any Marble Content; or  
- Use the Services or Marble Content in any manner that infringes, misappropriates, or violates Marble’s rights and legal interests or any third-party rights or any law.  

All rights in and to the Marble Platform, the Services, and Marble Content that are not expressly granted to you in these Terms are reserved by Marble and its licensors.  The Marble Platform may include links or access to websites, resources, or services operated by third parties. We do not control such third-party resources and are not responsible for their availability, content, or practices. The inclusion of a link or reference to a third-party resource does not imply any endorsement by Marble.

You agree that you will use the Marble Platform and Services in a lawful and respectful manner. Without limiting the generality of the foregoing, you must not:  
- Forge headers or otherwise manipulate identifiers in a way that disguises the origin of content transmitted via the Services;  
- Display, frame, mirror, or otherwise use any Marble site, app, trademark, logo, or proprietary information without our prior written approval;  
- Remove, obscure, or alter any copyright, trademark, or other proprietary notices on the Marble Platform or Marble Content;  
- Use Marble marks or any confusingly similar marks (including in domain names, email addresses, or social media handles) without our prior written consent;  
- Bypass, disable, or interfere with any security, access control, or technical protection mechanism associated with the Services;  
- Use any automated means (including bots, scripts, spiders, crawlers, or data mining tools) to access or search the Marble Platform or to scrape or harvest Marble Content, except via standard publicly available web browsers or interfaces that we expressly provide;  
- Post, transmit, or distribute chain letters, junk mail, spam, pyramid schemes, or other unsolicited messages through the Services;  
- Impersonate another individual or misrepresent your affiliation with any person or entity;  
- Collect or harvest information about other users (including email addresses or personal data) without their consent;  
- Interfere with or disrupt the operation of the Services or any related networks or systems, including by introducing viruses, overloading, flooding, spamming, or mail-bombing;  
- Disclose information via the Services in violation of any law or regulation, including those relating to privacy, banking or tax secrecy, or professional confidentiality;  
- Infringe another user’s privacy, for example by sharing passwords, contact details, or other personally identifiable information without permission; or  
- Use any Marble property, Service, or Content in any way not expressly authorized by these Terms.  

We may (but are not obligated to) monitor or moderate activity on the Marble Platform and may, in our sole discretion and without notice to you:  
- Review, pre-screen, or record User Content submitted to public areas of the Marble Platform; 
- Investigate actual or suspected violations of these Terms or of applicable laws;  
- Remove or restrict access to any User Content that we believe violates these Terms or is otherwise objectionable;  
- Suspend or terminate your access to some or all of the Services if we determine that you have violated these Terms or engaged in abusive, fraudulent, or unlawful conduct;  
- Collect, use, share, license, or sell (where permitted by law and in accordance with our Privacy Policy) aggregated, de-identified, or other non-personal information for analytics and other lawful purposes; and  
- Edit, reorganize, or supplement Marble Content. 

Certain features of the Services may allow you to upload, post, submit, store, or otherwise make available text, documents, images, photos, figures, charts, graphics, reports, data (including financial and tax data), audio, or other materials (collectively, “User Content”). User Content does not include your Registration Information.  

By providing User Content via Services, you grant to Marble a perpetual, worldwide, non-exclusive, royalty-free, fully paid, transferable, and sublicensable (through multiple tiers) license to:  
- Use, reproduce, host, store, distribute, transmit, display, perform, adapt, modify, excerpt, index, tag, analyze, sell, create derivative works from, and otherwise exploit your User Content, in any media now known or later developed,  solely for the purposes of providing and improving  the Services hereunder in accordance with these Terms, the Marble Privacy Policy and the  Marble Trust Commitment; and  
- Otherwise use such User Content both within the Marble ecosystem and externally, in a manner consistent with our Privacy Policy.  

You represent and warrant that:  
- You own or control all rights in and to your User Content, or you have obtained all rights, consents, and permissions necessary to grant the foregoing license; and  
- Your User Content and our use of it in accordance with these Terms will not infringe or violate any third-party rights or any law.  

You are solely responsible for ensuring that any User Content you submit and your submission of it:  
- Complies with all applicable laws, regulations and professional standards (including privacy, data protection, financial secrecy, and confidentiality obligations); and  
- Complies with the professional and ethical rules applicable to you and your practice.  

Before uploading any User Content, you should remove direct identifiers (such as names, email addresses, social security or other government-issued identification numbers, account numbers, or other unique identifiers) and any other data treated as sensitive or “special category” information under applicable law, unless you have a lawful basis and all required consents to include such data.  

If you provide personal data or other information that identifies or could reasonably identify an individual, you confirm that you have obtained all necessary consents and authorizations from that individual and any relevant organizations (for example, your employer or clients). You are solely responsible for any claims, losses, or liabilities arising from your failure to properly de-identify data or obtain such consents and you agree to indemnity and hold harmless Marble and its affiliates in respect of any claim or damages arising from such claims, losses or liabilities.  

You must not use the Services to submit User Content that:  
- You are prohibited from sharing under a contract, fiduciary duty, professional standard, applicable law or regulation, or any other ground;  
- Infringes, misappropriates, or violates any patent, copyright, trademark, trade secret, moral right, privacy right, right of publicity, or other proprietary or personal right of any third party;  
- Violates any law or regulation, including those relating to privacy or data protection;  
- Is unlawful, harmful, defamatory, obscene, threatening, harassing, abusive, hateful, or otherwise offensive;  
- Promotes discrimination, hatred, or harm toward any person or group;  
- Encourages or depicts illegal activity;  
- Is false, misleading, deceptive, or fraudulent;  
- Constitutes unauthorized advertising, solicitation, or spam; or  
- Contains viruses, malicious code, or other components designed to disrupt, damage, or limit the functionality of any software, hardware, or network.

You acknowledge that the Marble Platform and any software or technology used in connection with it (the “Software”) contain proprietary and confidential information that is protected by intellectual property and other laws. You further acknowledge that Marble Content is protected by copyright, trademark, and other proprietary rights and you agree and undertake not to challenge or assist any party in challenging Marble’s intellectual property  rights in the Services or Marble Content.  

Except as expressly permitted by law or by Marble in writing, you agree not to:  
- Modify, reverse engineer, decompile, disassemble, adapt, or create derivative works based on the Software, Marble Platform, or Marble Content;  
- Rent, lease, lend, sell, license, distribute, or otherwise transfer or convey any Software or Marble Content to any third party except as expressly permitted under these Terms;  
- Scrape, harvest, or systematically download substantial portions of the Marble Platform or Marble Content; or  
- Otherwise use the Services or Marble Content for any purpose other than as expressly permitted in these Terms.  

You may, only for your own internal use, view materials provided through the Services, download individual items to your device, and print a reasonable number of copies for reference. You must not remove or alter any copyright or other proprietary notices. Access to the Services must occur only through interfaces that Marble makes available for that purpose.  

Unless expressly authorized in these Terms or in a separate written agreement with Marble, you must not:  
- Copy Marble Content for resale, commercial display, redistribution, or public posting or sharing;  
- Make Marble Content available on public websites, bulletin boards, or forums;  
- Use automated software tools (including search engines, robots, spiders, crawlers, or data mining tools) to aggregate, index, or republish Marble Content in a way that competes with or replicates the Marble Platform;   
- Incorporate Marble Content into other software or databases in a manner that effectively creates a substitute for Marble Services; or
- Use or submit Marble Content to artificial intelligence or language learning models for training purposes.

You also agree not to upload or transmit through the Marble Content or Services any material that is illegal, threatening, libelous, defamatory, obscene, or otherwise in violation of law, or that you do not have the right to transmit. You must not upload any content that interferes with the normal operation of the Services or attempts to gain unauthorized access to systems or data.  

Marble may electronically monitor usage of the Services and audit your compliance with these Terms. If we detect or reasonably suspect misuse, we may temporarily or permanently suspend or disable your access without prior notice. You agree to comply with all applicable laws, including export control and sanctions laws, when accessing or using the Marble Content. 

This section applies where Marble makes certain user data or analytics (for example, aggregated, de-identified usage or interaction data) available to a third party under a separate license agreement (each such third party, a “Licensee”).  

Marble may collect and process non-personal information and usage data in forms that do not directly identify any individual. Subject to applicable law and the Marble Privacy Policy, we may collect, use, share, or license such data for analytics, product improvement, research, and other lawful business purposes. For example, we may capture data relating to prompts, queries, or interactions with the Services to better understand how users engage with the Platform and to improve our offerings.  

Where Marble provides such user data to a Licensee, the Licensee’s use is limited to its own internal business purposes. The Licensee must not redistribute or provide such data to third parties without Marble’s prior written consent.  

Access to Marble user data may be suspended or terminated if any agreement between Marble and its users or between Marble and a Licensee expires or is terminated.  

The Licensee acknowledges that Marble user data and related information are valuable proprietary materials owned or licensed by Marble or other third parties. No ownership rights are transferred to the Licensee. Misuse or misappropriation of these materials may cause irreparable harm, and Marble (or affected third parties) may seek injunctive or other equitable relief in addition to damages or other legal remedies. 

Marble is not a tax advisory firm, accounting firm, law firm, or financial planning firm. Marble Content is not tailored to your specific circumstances and is not a substitute for independent professional advice. You acknowledge that Marble Content:  

1. Is provided for general educational, research and informational purposes only and does not indicate that any tax position, accounting method, or strategy is appropriate, advisable, or “safe” for a particular person or entity;  
2. Is not comprehensive and does not address all relevant rules, exceptions, elections, disclosures, or risk considerations;  
3. May not apply to the facts, industry, jurisdiction, or legal structure relevant to your situation;  
4. May focus on specific jurisdictions or tax regimes and may not address cross-border or multi-jurisdictional issues;  
5. Has not necessarily been reviewed for compliance with all marketing, advertising, or disclosure requirements; and  
6. May become outdated as laws, regulations, standards, and interpretations evolve, and Marble has no obligation to update it.  

You must not rely solely on Marble Content when making decisions about tax filings, taking positions on returns, preparing financial statements, or adopting accounting policies.  If you have questions about your tax, accounting, or financial situation, you should seek the advice of a qualified professional. Marble is not responsible for any advice, filings, positions, or services that you provide or receive outside of the Marble Platform.

Our handling of personal information collected through the Services is described in the Marble Privacy Policy, which is incorporated into these Terms by reference. By using the Services, you acknowledge that you have reviewed the Privacy Policy and agree to our collection, use, and disclosure of information as described therein.

Your communications, transactions, or other dealings with advertisers or other third parties found on or through the Services - including the ordering, delivery, and use of goods or services and any associated terms, conditions, warranties, or representations - are solely between you and that third party.  

To the maximum extent permitted by law, Marble is not liable for any loss, damage, or expense of any kind that you may incur as a result of such dealings or your interactions with third parties introduced via the Services.

In accordance with Marble’s trust commitment, Marble does not use User Content to train any third party foundational AI models such as ChatGPT, Perplexity, Gemini, and CoPilot.

The Services made available through our websites are controlled from our offices in New York New York. By accessing or using the Services, you agree that all matters relating to these Terms and to your use of the Services are governed by the laws of New York, without regard to its conflict-of-laws principles.  

To the fullest extent permitted by applicable law, you and the Company agree that any dispute, claim, or controversy arising out of or relating to these Terms or the Services that cannot be resolved through good faith negotiations within thirty (30) days shall be finally resolved by binding, confidential arbitration. The arbitration will be:
- Administered by the American Arbitration Association (“AAA”) under its then-current Commercial Arbitration Rules (the “Rules”), as modified by these Terms.
- Conducted in New York, New York, U.S.A., and, unless the parties agree otherwise, heard by a single arbitrator appointed in accordance with the Rules.
- Conducted in English, with all written submissions and evidentiary materials in English or accompanied by an English translation.

The arbitrator shall have the authority to award any remedy or relief that a court of competent jurisdiction could award under applicable law, consistent with these Terms, and the arbitral award shall be final and binding on the parties and may be entered and enforced in any court of competent jurisdiction. Judgment on the award may be entered in the state or federal courts located in New York, New York, and you and the Company consent to the exclusive jurisdiction of such courts for that limited purpose.

The parties agree that the arbitration, including the existence of the proceeding, all submissions, documents, and information exchanged in connection with the arbitration, and any decisions or awards, shall be private and confidential and shall not be disclosed beyond the arbitration proceeding itself, except: (a) to the extent necessary to prepare for or conduct the arbitration; (b) as may be required in connection with a court application to enforce, correct, or vacate an award; or (c) as otherwise required by law.

To the fullest extent permitted by applicable law, you and the Company agree that:
- Any arbitration will be conducted only on an individual basis, and not in a class, consolidated, representative, or collective proceeding; and
- You and the Company waive any right to a jury trial or to participate as a plaintiff or class member in any purported class, representative, or collective action.

Nothing in this Section 13 prevents either party from seeking temporary, preliminary, or emergency injunctive or equitable relief in any court of competent jurisdiction (including the state and federal courts located in New York, New York) to protect its confidential information, intellectual property rights, or other proprietary interests, pending final determination of the dispute by arbitration.