Terms of Use

Last updated: August 15, 2026

By accessing this website ("the Site"), you agree to these Terms of Use. If you do not agree, do not use the Site.

1. Nature of the Content

The Site provides summaries of publicly available regulatory information (including PCAOB inspection reports and SEC filings) together with AI-assisted, professionally reviewed educational commentary. The content is provided for general informational and educational purposes only.

2. No Professional Advice

Nothing on the Site constitutes accounting, auditing, legal, investment, or other professional advice, and no professional-client relationship is created by your use of the Site. You should consult a qualified professional before acting on any information found here. Always refer to the linked original sources.

3. No Warranty

The Site and its content are provided "as is" and "as available", without warranties of any kind, express or implied, including accuracy, completeness, timeliness, or fitness for a particular purpose. Summaries may contain errors; original sources prevail in all cases.

4. Limitation of Liability

To the maximum extent permitted by law, the operator of the Site shall not be liable for any direct, indirect, incidental, consequential, or special damages arising out of or in connection with your use of, or inability to use, the Site or its content.

5. Intellectual Property and Permitted Use

Original summaries and commentary on the Site may be quoted with attribution and a link to the Site. Bulk reproduction, scraping for redistribution, or commercial resale of the Site's content is not permitted without prior written consent. Linked source documents remain subject to their respective owners' terms.

6. Changes

These Terms may be updated from time to time. Continued use of the Site after changes constitutes acceptance of the revised Terms.

7. Governing Law

These Terms are governed by the laws of Japan. Any dispute arising in connection with the Site shall be subject to the exclusive jurisdiction of the Tokyo District Court as the court of first instance.

8. Contact

Requests regarding the Site (including corrections and removal requests) can be sent to contact@controldeficiency.com. Correction and removal requests concerning named organizations are reviewed promptly; content under review may be temporarily unpublished.