Last updated: September 25, 2026
PLEASE READ THESE TERMS OF USE CAREFULLY BEFORE USING THIS WEBSITE. By accessing or using any page of this website, you agree to these Terms and Conditions. If you do not agree to these terms, please do not access or use the website. HBE LLP reserves the right, at its discretion, to change, modify, add to, or remove portions of these terms at any time. Please review these terms periodically for changes. Your continued use of the website following the posting of changes means that you accept those changes.
COMPANY
This website is owned and operated by HBE LLP (“HBE”), a Nebraska certified public accounting and advisory firm with offices in Lincoln, Omaha, and Norfolk, Nebraska. HBE’s principal mailing address is 7140 Stephanie Lane, P.O. Box 23110, Lincoln, NE 68542-3110. References to “HBE,” “we,” “us,” and “our” mean HBE LLP, as applicable.
TRADEMARKS
All HBE names, brands, trademarks, service marks, graphics, logos, designs, page headers, and related identifiers, whether registered or unregistered, are subject to the intellectual property rights of HBE or their respective owners. They may not be used, including as part of a trademark, domain name, or other identifier, without prior written consent from HBE or the applicable rights holder.
OWNERSHIP OF CONTENT
Unless otherwise noted, all materials on this website, including articles, text, images, illustrations, designs, icons, photographs, video clips, audio clips, downloadable materials, and other content (collectively, the “Content”), are protected by copyright and are owned, controlled, or licensed by HBE or the party credited as the provider of the Content. You must comply with all copyright notices, restrictions, and other proprietary notices contained in or accompanying the Content.
PERMITTED USE OF CONTENT
Unless HBE has agreed otherwise in writing, you may access and view the website and Content for your personal, informational, and other lawful purposes. You may print or download a reasonable number of copies for such purposes, provided that you do not remove or alter any copyright, trademark, or other proprietary notice.
Except as expressly permitted by these Terms and Conditions or by HBE in writing, you may not distribute, reproduce, modify, store, transfer, republish, sell, license, create derivative works from, or otherwise use the Content for commercial or public purposes.
PROHIBITED USE
You agree that you will not use the website or any Content:
- in any unlawful manner or for any unlawful purpose;
- to infringe or violate the intellectual property, privacy, publicity, contractual, or other rights of any person or entity;
- to transmit or distribute unsolicited advertising, spam, chain letters, pyramid schemes, or other unauthorized solicitations;
- to transmit viruses, malicious code, corrupted data, or other material designed to interrupt, damage, or limit the functionality of software, hardware, networks, or telecommunications equipment;
- to gain or attempt to gain unauthorized access to the website, servers, systems, accounts, or networks connected to the website;
- to interfere with or disrupt the operation, security, or performance of the website;
- to use automated tools, robots, spiders, scrapers, or similar technologies to access, collect, copy, monitor, or index the website or Content except as permitted by applicable law or with HBE’s prior written permission;
- to misrepresent your identity, affiliation, or relationship with HBE or any other person or entity; or
- in any manner that could damage HBE’s reputation, impair the website, or restrict another person’s lawful use of the website.
PRIVACY
Your use of this website is also subject to HBE’s Privacy Policy, which describes how HBE may collect, use, disclose, and protect information obtained through the website. The Privacy Policy is incorporated into these Terms and Conditions by reference.
USAGE BY CHILDREN UNDER 13
This website is directed to adults and is not intended for children under the age of 13. HBE does not knowingly collect personal information online from children under 13. If HBE becomes aware that personal information has been collected from a child under 13 in a manner inconsistent with applicable law, HBE will take reasonable steps to delete it.
SOFTWARE AND DOWNLOADABLE MATERIALS
If software or other downloadable materials are made available through the website, ownership of and rights in those materials remain with HBE or the applicable licensor. Your use of such software or materials may be subject to additional license terms. You should not install or use any software unless you agree to the applicable license terms.
INDEMNIFICATION
To the extent permitted by applicable law, you agree to indemnify, defend, and hold harmless HBE and its partners, employees, agents, affiliates, and representatives from and against claims, liabilities, losses, damages, costs, and expenses, including reasonable attorneys’ fees, arising out of or related to your violation of these Terms and Conditions or misuse of the website.
NON-TRANSFERABILITY
Any right granted to you to access or use this website is personal to you and may not be transferred or assigned without HBE’s prior written consent.
JURISDICTION AND ACCESS FROM OTHER LOCATIONS
Unless otherwise stated, this website and its Content are intended primarily for users in the United States. HBE makes no representation that the website or Content is appropriate or available for use in every jurisdiction. Persons who access the website from other locations do so on their own initiative and are responsible for compliance with applicable local laws.
TERMINATION
These terms remain effective until terminated. HBE may suspend or terminate access to the website, or any portion of it, without notice if HBE reasonably believes that a user has violated these Terms and Conditions, applicable law, or the rights of HBE or another person. Upon termination, any rights granted to you under these terms will immediately cease.
DISCLAIMER
THE WEBSITE AND CONTENT ARE PROVIDED ON AN “AS IS” AND “AS AVAILABLE” BASIS. TO THE FULLEST EXTENT PERMITTED BY APPLICABLE LAW, HBE DISCLAIMS ALL WARRANTIES, EXPRESS OR IMPLIED, INCLUDING IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, NONINFRINGEMENT, ACCURACY, AND COMPLETENESS.
HBE DOES NOT WARRANT THAT THE WEBSITE WILL BE UNINTERRUPTED, ERROR-FREE, SECURE, OR FREE OF VIRUSES OR OTHER HARMFUL COMPONENTS, OR THAT DEFECTS WILL BE CORRECTED. ACCESS TO THE WEBSITE MAY BE SUSPENDED OR LIMITED FOR MAINTENANCE, SYSTEM FAILURE, SECURITY, OR OTHER REASONABLE CAUSES.
LIMITATION OF LIABILITY
TO THE FULLEST EXTENT PERMITTED BY APPLICABLE LAW, HBE AND ITS PARTNERS, EMPLOYEES, AGENTS, AFFILIATES, AND REPRESENTATIVES SHALL NOT BE LIABLE FOR ANY INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL, EXEMPLARY, OR PUNITIVE DAMAGES ARISING OUT OF OR RELATING TO YOUR ACCESS TO, USE OF, OR INABILITY TO USE THE WEBSITE OR CONTENT, EVEN IF ADVISED OF THE POSSIBILITY OF SUCH DAMAGES.
Some jurisdictions do not allow certain exclusions or limitations of liability, so some of the foregoing limitations may not apply to you.
NO PROFESSIONAL ADVICE
The Content on this website is provided for general informational purposes only. It is not intended to address your specific facts or circumstances and does not constitute accounting, auditing, tax, legal, investment, financial, or other professional advice. Laws, regulations, standards, and interpretations change over time, and the Content may not reflect the most current developments.
You should consult an appropriately qualified professional before making decisions or taking action based on information contained on this website. Your use of the website does not, by itself, create a client, accountant-client, advisor-client, fiduciary, or other professional relationship with HBE.
THIRD-PARTY PRODUCTS, SERVICES, AND CONTENT
References to third-party products, services, organizations, publications, resources, or providers do not necessarily constitute or imply an endorsement, recommendation, sponsorship, or approval by HBE. Any third-party opinions, statements, services, offers, or other information are those of the respective authors or providers and do not necessarily reflect the views of HBE.
LINKS TO OTHER WEBSITES AND SERVICES
This website may contain links to websites, services, or resources operated by third parties. HBE does not control those third-party sites and is not responsible for their availability, security, content, privacy practices, or terms of use. Links are provided for convenience only and do not constitute an endorsement. If you access a third-party site, you do so at your own risk and should review that site’s applicable policies and terms.
LINKS FROM OTHER WEBSITES
You may link to publicly available pages of this website, provided that:
- you do not frame, mirror, replicate, or otherwise present the website in a misleading manner;
- you do not imply sponsorship, endorsement, approval, or affiliation by HBE without HBE’s prior written consent;
- you do not use HBE logos, trademarks, or other proprietary materials without prior written permission; and
- the linking website complies with applicable law and does not contain unlawful, infringing, defamatory, or otherwise inappropriate content.
GOVERNING LAW; SEVERABILITY; ENTIRE AGREEMENT
These Terms and Conditions are governed by and construed in accordance with the laws of the State of Nebraska, without regard to its conflict-of-law principles. To the extent permitted by law, any action arising out of or relating to these Terms and Conditions or the website shall be brought in a state or federal court having jurisdiction in Lancaster County, Nebraska.
If any provision of these Terms and Conditions is held unlawful, void, or unenforceable, that provision will be deemed severable and will not affect the validity or enforceability of the remaining provisions. These Terms and Conditions, together with HBE’s Privacy Policy and any other terms expressly incorporated by reference, constitute the entire agreement relating to your use of the website. HBE’s failure to enforce any provision will not constitute a waiver of that provision or any other right.
CONTACT INFORMATION
Questions regarding these Terms and Conditions may be directed to HBE LLP at 7140 Stephanie Lane, P.O. Box 23110, Lincoln, NE 68542-3110 or by phone at 402.423.4343.
