KPMG’s Online Chat is provided as a free service to any visitor who agrees to abide by the Rules. KPMG reserves the right to change the nature of this relationship at any time. VISITORS WHO VIOLATE THE TERMS OF THE RULES OF THE WEB CHAT MAY PERMANENTLY BE BANNED FROM USING THE WEB CHAT. ENTERING THE WEB CHAT WILL CONSTITUTE ACCEPTANCE OF THE TERMS AND CONDITIONS OF THESE RULES.

The following rules apply while using the Web Chat:

I. Pornographic, obscene, nude, graphically violent, and other inappropriate images are not permitted. Pornographic, profane or obscene language is not permitted in the Web Chat, forums, and Guest Books, and/or private messages.
II. Offensive and indecent handles are not allowed and will be blocked.
III. Harassment of another Visitor on the Web Chat or use of obscene or abusive language is not permitted.
IV. Please do not disrupt the flow of a discussion by repeatedly posting the same message or image or posting excessively large images.
V. Impersonation of others, including a KPMG employee or representative is forbidden. Handles that impersonate will be blocked.
VI. KPMG RESERVES THE RIGHT TO TERMINATE ANY VISITOR'S ACCOUNT FOR ANY REASON.