Types of information we collect: We collect nonpublic personal information about clients that is provided by them or obtained by us with their authorization to prepare their personal income tax returns and provide personal or business accounting, contract reviews, and all business advisory services.

Examples of sources from which we collect information: Client Interviews, Tax Return Organizers, Financial Planning Organizers, request for bank statements and accounting data, examinations and reviews, and Financial History Questionnaires.

To properly prepare client income tax return or provide various business advisory services, we receive information from the client to complete their tax return or accounting & other business advisory services. This information is collected in written form, by phone, on line, by mail and in personal interviews and consultations conducted by us, as well as by information we collect from others with client authorization.

Transaction Information: This is information about client transactions with us and includes information necessary for billing and payment for our income tax preparation, accounting and business advisory services, as well as all correspondence between the client and the firm. Transaction information would also include client payment history with us, billing records and any collection effort engaged in by us for payment of services rendered to the client.

Parties To Whom We Disclose Information

We do not disclose any nonpublic personal information about our clients or former clients to our affiliates or to non-affiliated third parties except as permitted by law, the Code of Professional Conduct of the State of California CTEC Tax preparers and Accountants and Ethics Rules and of the American Institute of Certified Public Accountants (AICPA). We do not have any affiliates to whom we disclose such information except where we are working with a client’s attorney in financial and estate planning, or in the case of litigation, and they have given permission to us to disclose certain information.

Nonpublic Personal Information about current and former clients may be disclosed to both our affiliates and non-affiliated third parties as permitted by law, our Code of Professional Conduct and Ethics Rulings of the AICPA as follows:

1.    Complying with a validly issued and enforceable subpoena or summons.

2.    In the course of a review of our firm’s practices under the Public Company Accounting Oversight Board
       (PCAOB), the American Institute of Certified Public Accountants (AICPA).

3.    Initiating a complaint or responding to an inquiry made by the Professional Ethics Committee of CTEC,
       the ethics division or trial board of the AICPA, or duly constitute investigative or disciplinary body of
       another Board of Accountancy or Internal Revenue Services policies on Tax Return Preparers.

4.    A review of a professional practice in conjunction with a prospective purchase, sale, or merger of all or
       part of our practice, provided that we take appropriate precautions (for example, through a written    
       confidentiality agreement) so the prospective purchaser does not disclose information obtained in the
       course of the review.

5.    Participating in actual or threatened legal proceedings or alternative dispute resolution proceedings
       either initiated by or against us, provided we disclose only the information necessary to file, pursue,
       or defend against the lawsuit, and take reasonable precautions to ensure that the information
       disclosed does not become a matter of public record.  However, if you are a public figure and have
       media access to your professional life and public records are recorded in the media it is not the
       responsiblity of this firm.  If you have committed fraudulent acts in any way or have not fulfilled
       your contract to our firm and are in breach, the firm will defend itself in various professional venues.

6.    Providing information to affiliates of the firm and non-affiliated third parties who perform services or
       functions for us pursuant to a contractual agreement which prohibits the third party or affiliate from
       disclosing or using the information other than for the purposes for which the information was
       disclosed: for example, using an outside service bureau to process client’s tax returns.

General Restrictions on Disclosure of Nonpublic Personal Information to Affiliates and Nonaffiliated Third Parties

As tax preparers, we are prohibited by Internal Revenue Code Section 7216 from disclosing a client’s income tax return information without their consent, other than for the specific purpose of preparing, assisting in preparing or obtaining and providing services in connection with the preparation of an income tax return for you. Furthermore, as a member of the CTEC and the AICPA engaged in income tax preparation or financial statement preparation, we are generally prohibited from disclosing confidential client information about our clients to affiliates and non-affiliated third parties without your specific consent.

Confidentiality and Security of Nonpublic Personal Information

We restrict access to Nonpublic Personal Information about clients to those employees and other parties who must use that information to provide services. Their right to further disclose and use the information is limited by our employee code of conduct, applicable law, our Code of Professional Conduct and nondisclosure agreements where appropriate. We also maintain physical, electronic, and procedural safeguards over Nonpublic Personal Information, including documents that have been digitized and stored in a secure offsite data center in compliance with applicable laws and regulations to guard a client’s Nonpublic Personal Information