accounting practice sales
Terms of use

Terms of Use

(1)    Introduction

These terms of use govern your use of our website; by using our website, you accept these terms of use in full.   If you disagree with these terms of use or any part of these terms of use, you must not use our website.

If you register with our website, submit an advertisement to our website, or respond to an advertisement we will ask you to expressly agree to these terms of use.

Please note that we provide a forum for users to advertise goods and services.  We are not party to the sale or purchase of goods or services advertised on this website, and accordingly we will not be liable to any person in relation to any such sale or purchase.  See Section 12 for more details of our role.

You must be at least 18 years of age to use our website.  By using our website and by agreeing to these terms of use, you warrant and represent that you are at least 18 years of age.

Our website uses cookies.  By using our website and agreeing to these terms of use, you consent to our use of cookies in accordance with the terms of our privacy policy.

(2)    Licence to use website

Unless otherwise stated, we or our licensors own the intellectual property rights in the website and material on the website.  Subject to the licence below, all these intellectual property rights are reserved.

You may view, download for caching purposes only, and print pages from the website for your own personal use, subject to the restrictions set out below and elsewhere in these terms of use. 

You must not:

(a)    republish material from this website (including republication on another website);

(b)    sell, rent or sub-license material from the website;

(c)    show any material from the website in public;

(d)    edit or otherwise modify any material on the website (other than editing your own advertisement using our website interface);

(e)    reproduce, duplicate, copy or otherwise exploit material on our website for a commercial purpose; or

(f)    redistribute material from this website except for content specifically and expressly made available for redistribution (such as our newsletter).

Where content is specifically made available for redistribution, it may only be redistributed within your organisation.

We reserve the right to restrict access to areas of our website, or indeed our whole website, at our discretion.

(3)    Advertisements

We welcome the submission of advertisements to our website.

You may submit an advertisement by:

For Paid Advertisements:

1.    Selecting ‘Register’ from the menu bar on the web site;
2.    Providing an email address, password, selecting an account type (private seller/broker) and confirming that you accept the site’s terms of use;
3.    Selecting ‘Add a Sales Listing’ option;
4.    Entering details of the advertisement including State, location, gross referral income, practice description and email address;
5.    Confirm that you accept the web site’s Terms of Use (Terms and Conditions);
6.    Select a subscription package from our Advertising Costs selection which will dictate how long your advertisement remains functional on the site;
7.    Pay for your advertisement;
8.    Upon successful payment your advertisement should immediately appear on the web site.

For Free Advertisements:

1.    Selecting ‘Register’ from the menu bar on the web site;
2.    Providing an email address, password, selecting an account type (private seller/broker) and confirming that you accept the site’s terms of use;
3.    Selecting ‘Add a Sales Listing’ option;
4.    Entering details of the advertisement including State, location, gross referral income, practice description and email address;
5.    Confirm that you accept the web site’s Terms of Use (Terms and Conditions);
6.    Your advertisement will then be reviewed by the web site administrator;
7.    If your advertisement is deemed acceptable it will be added to the website.
8.    If your advertisement is not deemed acceptable it will not be added to the website and you will not be informed.


You will have the opportunity to identify and correct input errors prior to making your submission by selecting the ‘Back’ button which is available to you when adding an advertisement.  Once an advertisement has been submitted, elements of the advertisement can be edited via the ‘My Account’ section of the web site.  Where elements cannot be edited by the advertiser and adjustments are required, please contact our customer support team and advise them of the changes that you would like implemented.

Advertisements submitted to our website must constitute bona fide advertisements relating to the sale of accounting, CPA or tax practices that are true, fair and accurate in all respects. 

Advertisements submitted to our website must not constitute an advertisement for any product or service that:

(a)    breaches any applicable laws, regulations or codes, or infringes any third party intellectual property rights or other rights, or gives rise to a cause of action against any person in any jurisdiction;

(b)    consists of or contains material that would, if published on our website by you, contravene the provisions of Section 7;


Your advertisements must comply with the “acceptable use” and “submissions” provisions below.

If you make a submission you will be asked to choose a user ID and password.  You must ensure that your user ID and password are kept confidential.  You must notify us in writing immediately if you become aware of any unauthorised use of your account or password.  You are responsible for any activity on our website arising out of any failure to keep your password confidential, and may be held liable for any losses arising out of such a failure.  You must not use any other person's user ID and password to access our website, unless you have that person's express permission to do so.  We may disable your user ID and password in our sole discretion without notice or explanation.

You must keep your advertisements up-to-date using our website interface.  In particular, you must update the sales status of any advertisements that have ceased to apply (for example, because the practice advertised has been sold).

Paid advertisements that are submitted will be automatically processed.

Free advertisements that are submitted will be individually reviewed within 64 hours following receipt. 

Without prejudice to our other rights under these terms of use, we reserve the right to reject or delete submissions that in our reasonable opinion breach these terms of use.  If we reject or delete a submission on this basis, we will not refund any applicable charges.

If we accept your paid advertisement then, it will remain published on our website for the relevant subscription period that has been purchased subject to termination or deletion in accordance with these terms of use.  We reserve the right to leave advertisements (‘expired advertisements’) published on the website beyond the relevant subscription period whilst at the same time offering no functionality to edit these advertisements or to forward any messages responding to the advertisement to the advertiser.

If we accept your free advertisement then, it will remain published on our website for the period of 12 months subject to termination or deletion in accordance with these terms of use (refer to section 4 for more details).  We reserve the right to leave advertisements (‘expired advertisements’) published on the web site beyond the relevant subscription period whilst at the same time offering no functionality to edit these advertisements or to forward any messages responding to the advertisement to the advertiser.

When an advertisement expires, and the status of the listing is not set to 'Sold' at the time of expiry, the status of the advertisement will change automatically to 'On Hold'.  Visitors to the website will be able to continue to send messages in response to the advertisement.  However, these messages will not be forwarded to the Advert Email Address associated with the advertisement. 

Advertisements that are successfully added to the site will be allocated a status of ‘New’.  The status of the advertisement will remain as ‘New’ until one of the following actions occur: the advertiser changes that status of the listing to any other status aside from ‘New’, or 30 days have elapsed from the date since the advertisement was submitted to the site.  Once the status of a listing is no longer ‘New’, it is not possible for the advertiser to change the status back to ‘New.’

Advertisements are to be used for the sale of one business or entity only.  You are prohibited from editing an advertisement in order to attempt to sell a different business or entity.

Where an advertisement has expired we reserve the right to contact the advertiser through the Account Email Address (the email address associated with their account that they register with the website) or also through the Advert Email Address (the email address associated with their advertisement that they have placed) to advise them that their advertisement has expired and that messages are pending.  However, given that the advertisement has expired, we are under no obligation to forward these messages to the advertiser.  Where possible these messages will be forwarded to the advertiser once they extend their advertisement on the website.

When an advertisements status is set to 'Sold', visitors to the website will be able to continue to send messages in response to the advertisement.  However, these messages will NOT be forwarded to the Advert Email Address associated with the advertisement.  We cannot be held liable for any messages which are not forwarded to the advertiser in this situation.

Advertisers can delete an advertisement from the website at any time by using the ‘delete’ option available to them in the ‘My Account’ section of the website.

We will make every effort to ensure the confidentiality of advertisers is maintained.  We will only disclose the data that is inputted by the advertiser in creating the advertisement.  This includes all data submitted in the State, Location, Gross Referral Income and Description fields.  The advertisement will not display the Advert Email Address.  Potential buyers may respond to the advertisement via our messaging system.  In these instances we will forward these messages to the Advert Email Address associated with this advertisement.  The advertiser is solely responsible for maintaining their confidentiality beyond this point.

We will not file a copy of these terms of use specifically in relation to each submission and, if we update these terms of use, the version to which you originally agreed will no longer be available on our website.  For this reason, we recommend that you print and file a copy of these terms of use for future reference.

These terms of use are provided in the English language only.

(4)    Free advertisements

Our website allows you to make free advertisement submissions, subject to the following limitations:

(a)    Free advertising on the web site is only available during promotional periods.

We may delete free advertisements at any time in our sole discretion with or without notice to you.

(5)    Paid advertisements

Our website allows you to make paid advertisement submissions.

The applicable submission charges will be as set out on our website from time to time. 

You must pay to us the submission charges in respect of a submission in advance, in cleared funds, in accordance with the instructions on our website.

We may vary submission charges from time to time by posting new charges on our website.  However, such variations will not affect submissions that have already been paid for.

If you are contracting as a consumer, you may cancel an order for an advertisement at any time within 7 working days, beginning on the day after the contract for publication of the advertisement comes into force, providing that the advertisement has not been published during that period. If you cancel an advertisement in accordance with this provision, you will receive a full refund of the submission charges paid.  We will usually refund any money using the same method as you used to pay the charges. We will process the refund due to you as soon as possible and, in any case, within 30 days of the day we receive your valid notice of cancellation.  The notice of cancellation should be sent to the address or email address given in Section 26 below.

(6)    Acceptable use

You must not use our website in any way that causes, or may cause, damage to the website or impairment of the availability or accessibility of the website; or in any way which is unlawful, illegal, fraudulent or harmful, or in connection with any unlawful, illegal, fraudulent or harmful purpose or activity.

You must not use our website to copy, store, host, transmit, send, use, publish or distribute any material which consists of (or is linked to) any spyware, computer virus, Trojan horse, worm, keystroke logger, rootkit or other malicious computer software.

You must not conduct any systematic or automated data collection activities (including without limitation scraping, data mining, data extraction and data harvesting) on or in relation to our website without our express written consent.

You must not use data collected from our website to contact individuals or companies or other organisations for any reason (other than for the purpose of a bona fide response to an advertisement).

You must not use data collected from our website for any direct marketing activity (including without limitation email marketing, SMS marketing, telemarketing and direct mailing).

(7)    Submissions

In these terms of use, “your submissions” means all material (including without limitation text, images, audio material, video material and audio-visual material) that you submit to our website as part of an advertisement, or that you submit to our website using any other website feature.

You grant to us a worldwide, irrevocable, non-exclusive, royalty-free licence to use, reproduce, adapt, publish, translate and distribute your submissions in any existing or future media.  You also grant to us the right to sub-license these rights, and the right to bring an action for infringement of these rights.

You warrant and represent that your user content will comply with these terms of use.

Your submissions must not be illegal or unlawful, must not infringe any third party's legal rights, and must not be capable of giving rise to legal action whether against you or us or a third party (in each case under any applicable law). 

Your submissions (and their publication on our website) must not:

(a)    be libellous or maliciously false;

(b)    be obscene or indecent;

(c)    infringe any copyright, moral right, database right, trade mark right, design right, right in passing off, or other intellectual property right;

(d)    infringe any right of confidence, right of privacy, or right under data protection legislation;

(e)    constitute negligent advice or contain any negligent statement;

(f)    constitute an incitement to commit a crime;

(g)    be in contempt of any court, or in breach of any court order;

(h)    be in breach of racial or religious hatred or discrimination legislation;

(i)    be blasphemous;

(j)    be in breach of official secrets legislation;

(k)    be in breach of any contractual obligation owed to any person;

(l)    be untrue, false, inaccurate or misleading;

(m)    consist of or contain any instructions, advice or other information which may be acted upon and could, if acted upon, cause illness, injury or death, or any other loss or damage;

(n)    constitute spam;

(o)    be offensive, deceptive, threatening, abusive, harassing, or menacing, hateful, discriminatory or inflammatory; or

(p)    cause annoyance, inconvenience or needless anxiety to any person.

Your submissions must be appropriate, civil, tasteful and accord with generally accepted standards of etiquette and behaviour on the internet.

You must not use our website to link to any website or web page consisting of or containing material that would, were it posted on our website, breach the provisions of these terms of use.

You must not submit to our website any submissions that are or have ever been the subject of any threatened or actual legal proceedings or other similar complaint.

We reserve the right to edit or remove any material submitted to our website, or stored on our servers, or hosted or published upon our website.

Notwithstanding our rights under these terms of use in relation to user submissions, we do not undertake to monitor the submissions, or the publication of the submissions on our website.

(8)    Brokers and intermediaries

If you are selling a business or entity as a broker or intermediary then you must register a 'Broker' account on the Site (as opposed to a 'Private Seller' account).

If you are selling a business or entity as a Broker on the site you are confirming that you are legally allowed to act in this capacity and you are confirming that you have the necessary licenses and authority to act in this capacity.  You agree to indemnify us should this not be the case.

When placing an advertisement under a Broker account you warrant that you have the full permission to advertise the business or entity from the owner of that business.  You agree to indemnify us should this not be the case.

A broker account must not be used to place an advertisement on the website when the broker is an employee of the business.  Furthermore, a broker account must not be used to place an advertisement on the website when the broker either the owner or holds a financial stake in the business or entity that is being offered for sale.

(9)    Broker Directory

Access to the website’s Broker Directory is granted by us to individuals exclusively.  Where a brokerage is made up of more than one individual, and the brokerage wishes to list more than one individual broker, the brokerage will be required to take out additional memberships for each additional broker.

When selecting a 'State Served' the Broker is confirming that they are authorized to act as a broker or intermediary for business transactions in that State. 
We reserves the right to cancel membership to the Broker Directory at any time should the Broker not abide by our Terms if use.

The exact position as to where the Broker appears on the website will be solely down to us.
Broker Directory membership is offered on a recurring monthly subscription basis.  Monthly subscriptions will renew automatically at the prevailing monthly rate.  In order to cancel the Broker Directory membership, the broker must inform us in writing 30 days prior to the monthly renewal date.  No partial month refunds will be provided by us.

We do not undertake any due diligence or verification of brokers that appear in our Broker Directory. 

The inclusion of a broker in the Broker Directory should not be viewed as a endorsement or recommendation for that broker.

We cannot be held liable for any indirect, incidental, special or consequential damages arising out of any transaction or service that is provided by a broker that appears in our website Broker Directory.

We reserve the right to change the rates of Broker Membership at any time.  Where the rates are changes the Brokers will be given 30 days notice.

(10)    Free Valuation

The Free Valuation section of the website simply forwards messages onto the brokers listed on these pages.  This service is provided by a third party and we cannot offer any warranty or guarantee as to the quality of accuracy of service that these third parties may provide.

We do not undertake any due diligence or verification of brokers that appear in the Free Valuation section of the website.  The inclusion of a broker in the Free Valuation should not be viewed as an endorsement or recommendation for that broker.  We cannot be held liable for any indirect, incidental, special or consequential damages arising out of any transaction or service that is provided by a broker that appears in the Free Valuation section of the website.

We cannot guarantee that all messages will be received by the Brokers listed in the Free Valuation section of the website, and that we accept no liability for messages that fail to be forwarded to the brokers listed in this section.

(11)    Discontinuing services

We reserve the right to discontinue our advertising services (and the publication of our website) at any time in our sole discretion with or without notice.

If:

(a)    you have paid for an advertisement;

(b)    your advertisement has been (or would have been) accepted in accordance with these terms of use; and

(c)    we discontinue the classified advertising service;

we will refund to you such portion of your payment as we determine to be reasonable / such portion of your payment as related to any period after the discontinuance of the services.

Save as provided in this Section 11 and in the final paragraph of Section 5, you will not be entitled to any refund upon the discontinuance of our services.

(12)    Limited warranties

We do not warrant the completeness or accuracy of the information published on this website; nor do we commit to ensuring that the website remains available or that the material on the website is kept up-to-date.

You acknowledge that:

(a)    we do not confirm the identity of advertisers or buyers, check the credit worthiness or bona fides of advertisers or buyers, or otherwise vet advertisers or buyers;

(b)    we do not check, audit or monitor the information contained in advertisements;

(c)    we are not party to the sale or purchase of goods or services advertised on the website;

(d)    we are not involved in any transaction between advertisers and buyers in any way; and

(e)    we are not the agents for any advertisers or buyers;

and accordingly we will not be liable to any person, whether acting as advertiser or buyer or otherwise, in relation to the offer for sale or sale or purchase of any goods or services advertised on our website; furthermore we are not responsible for the enforcement of any contractual obligations arising out of a contract for the sale or purchase of any goods or services and we will have no obligation to mediate between parties to any such contract.

To the maximum extent permitted by applicable law we exclude all representations, warranties and conditions relating to this website and the use of this website (including, without limitation, any warranties implied by law of satisfactory quality, fitness for purpose and/or the use of reasonable care and skill).

(13)    Limitations and exclusions of liability

Nothing in these terms of use will: (a) limit or exclude our or your liability for death or personal injury resulting from negligence; (b) limit or exclude our or your liability for fraud or fraudulent misrepresentation; (c) limit any of our or your liabilities in any way that is not permitted under applicable law; or (d) exclude any of our or your liabilities that may not be excluded under applicable law.  If you are a consumer, any statutory rights that you have, that cannot be excluded or limited, will not be affected by these terms of use.

The limitations and exclusions of liability set out in this Section and elsewhere in these terms of use: (a) are subject to the preceding paragraph; and (b) govern all liabilities arising under the terms of use or in relation to the subject matter of the terms of use, including liabilities arising in contract, in tort (including negligence) and for breach of statutory duty.

To the extent that the website and the information and services on the website are provided free-of-charge, we will not be liable for any loss or damage of any nature.

We will not be liable to you in respect of any losses arising out of any event or events beyond our reasonable control.

We will not be liable to you in respect of any business losses, including (without limitation) loss of or damage to profits, income, revenue, use, production, anticipated savings, business, contracts, commercial opportunities or goodwill.

Unless you contract with us under these terms of use as a consumer, we will not be liable to you in respect of any loss or corruption of any data, database or software.

Unless you contract with us under these terms of use as a consumer, we will not be liable to you in respect of any special, indirect or consequential loss or damage.

Unless you contract with us under these terms of use as a consumer, our aggregate liability to you under the terms of use will not exceed the total amount paid and payable by you to us under the terms of use.

You accept that we have an interest in limiting the personal liability of our officers and employees.  Having regard to that interest, you accept that we are a limited liability entity and agree that you will not bring any claim personally against individual officers or employees in respect of any losses you suffer in connection with the website or these terms of use.  This will not, of course, limit or exclude the liability of the company itself for the acts and omissions of our officers and employees.

You agree to the publication of comments, reviews and/or feedback relating to you, by others, on our website. You acknowledge that such comments, reviews and/or feedback may be critical or defamatory or otherwise unlawful; and you agree that you will not hold us liable in respect of any such comments, reviews and/or feedback, irrespective of whether we are aware or ought to have been aware of such comments, reviews and/or feedback.

(14)    Indemnity

You hereby indemnify us and undertake to keep us indemnified against any losses, damages, costs, liabilities and expenses (including without limitation legal expenses and any amounts paid by us to a third party in settlement of a claim or dispute on the advice of our legal advisers) incurred or suffered by us arising out of any breach by you of any provision of these terms of use, or arising out of any claim that you have breached any provision of these terms of use.

(15)    Breaches of these terms of use

Without prejudice to our other rights under these terms of use, if you breach these terms of use in any way, or if we reasonably suspect that you have breached these terms of use in any way, we may:

(a)    send you one or more formal warnings;

(b)    temporarily suspend your access to the website;

(c)    permanently prohibit you from accessing the website;

(d)    block computers using your IP address from accessing the website;

(e)    contact your internet services provider and request that they block your access to the website;

(f)    bring court proceedings against you for breach of contract or otherwise;

(g)    delete and/or edit any or all of your advertisements or website submissions; and/or

(h)    suspend and/or delete your account with the website.

Where we suspend or prohibit or block your access to our website or a part of our website, you must not take any action to circumvent such suspension or prohibition or blocking (including without limitation creating and/or using a different account).

(16)    Third party websites

Our website includes hyperlinks to other websites owned and operated by third parties.  These links are not recommendations.  We have no control over the contents of third party websites, and we accept no responsibility for them or for any loss or damage that may arise from your use of them.

(17)    Trade marks

The Accounting Practice Exchange and our logo are trade marks belonging to us.  We give no permission for the use of these trade marks, and such use may constitute an infringement of our rights. 

The other registered and unregistered trade marks or service marks on our website are the property of their respective owners. Unless stated otherwise, we do not endorse and are not affiliated with any of the holders of any such rights and as such we cannot grant any licence to exercise such rights.

(18)    Competitions

From time to time we may run competitions, free prize draws and/or other promotions on our website. These will be subject to separate terms and conditions (that we will make available to you as appropriate).

(19)    Communication

By creating an account on the website you hereby grant us permission to communicate with you via the Account and Advert email addresses associated with your account.

We reserve the right to send emails to either the registered Account Email Address (used to log onto the website) as well as any Advert Email Address (the email address associated with an advertisement) for any reason that we deem fit, including but not limited to system messages, service updates, advertising expiry warnings, message pending on expired advertisements or any other marketing purpose.  Under no circumstances will we have any liability for sending email to these addresses.

We confirm that under no circumstances will they knowingly share personal or email information with any third party.  Please refer to our privacy policy for more information.

(20)    Variation

We may revise these terms of use from time-to-time.  Revised terms of use will apply to the use of our website from the date of the publication of the revised terms of use on our website.  Please check this page regularly to ensure you are familiar with the current version.

(21)    Assignment

We may transfer, sub-contract or otherwise deal with our rights and/or obligations under these terms of use without notifying you or obtaining your consent – providing where you contract with us as a consumer that such action will not reduce the guarantees benefiting you under these terms of use.

You may not transfer, sub-contract or otherwise deal with your rights and/or obligations under these terms of use. 

(22)    Severability

If a provision of these terms of use is determined by any court or other competent authority to be unlawful and/or unenforceable, the other provisions will continue in effect.  If any unlawful and/or unenforceable provision would be lawful or enforceable if part of it were deleted, that part will be deemed to be deleted, and the rest of the provision will continue in effect.

(23)    Exclusion of third party rights

These terms of use are for the benefit of you and us, and are not intended to benefit any third party or be enforceable by any third party.  The exercise of our and your rights in relation to these terms of use is not subject to the consent of any third party.

(24)    Entire agreement

These terms of use, together with our privacy policy, constitute the entire agreement between you and us in relation to your use of our website, and supersede all previous agreements in respect of your use of this website.

(25)    Law and jurisdiction

These terms of use will be governed by and construed in accordance with English law, and any disputes relating to these terms of use will be subject to the non-exclusive jurisdiction of the courts of England and Wales.

 (26)     Our details

The full name of our company is De Mowbray Limited. 

We are registered in England & Wales under registration number 08406353. 

Our registered address is 145-157 St. John Street, London, England, EC1V 4PW. 

The web site is operated and hosted in England.

You can contact us by email to admin@accountingpracticeexchange.com

The web site is operated and hosted in the United Kingdom.