Re:    Federal Privacy and Disclosure Notice: Gramm-Leach-Bliley Act

To Our Clients:

  Under Federal Law, financial service organizations are required to provide a written statement to their clients annually regarding the data you provide to us. We eagerly welcome this opportunity to share our policy regarding privacy and disclosure of your information.

  Our policy is simple. Any information, written or spoken, you give to our office is treated as highly sensitive and regarded with the greatest degree of confidentially. It is our belief that the confidentiality of information is one of the most important aspects of a CPA firm. Your information will never be shared with anyone outside of our office without your permission. The detailed version of this policy is below.

PRIVACY AND DISCLOSURE POLICIES AND PRACTICES 

The Gramm-Leach-Bliley Act, Public Law 106-102 contains provisions that require financial businesses that work with the public to disclose their policies and practices regarding nonpublic private information. The following represents our statement in compliance with the Act.

Personal Information We Collect and Sources

During the course of our engagements with our clients, we will collect a variety of information, including but not limited to names, addresses, social security numbers, computer files, legal paper documents, accounting ledgers, brokers statements, bank statements, deposit slips, cancelled checks, W-2s, 1099s, other related government documents, income tax organizers, client prepared lists of income and deductions, and related tax information. We will collect this information from our clients in computer file format, email, email attachments, written document format, or information which has been faxed to us. We will also collect information verbally, in person, or over the telephone. This information is used by us for the completion of the engagement.

Who Has Access to This Information

We do not disclose this information to anyone, any affiliate, or any other company or concern. Your information is private information and is not shared with anyone, except for those in the employ of this firm, or any eFile transmission affiliate. The nature of our work and our internal policies allow for anyone in the employ of this firm to have access to this information. If a request is made to restrict that access within our firm, that request is honored on a best efforts basis. Our internal employee practice and policy regarding confidentially is as follows. No one in the employ of this firm shall disclose the names of any of our clients, their financial information, or any other information about our clients, whether in fact or appearance. Such acts shall represent grounds for dismissal.

Restrictions on Release of Nonpublic Information

We utilize policies and procedures to restrict access to your nonpublic information by means of written firm policy, physical safeguards, and electronic safeguards. This firm is a member of the American Institute of Certified Public Accountants. The American Institute of Certified Public Accountants Code of Professional Ethics prohibits members from disclosing any private information, unless in furtherance of the course of the engagement. As CPA's, we are registered with the Internal Revenue Service as authorized representatives for our clients, when an appropriate Power of Attorney has been executed. Internal Revenue Code Section 7216 prohibits the disclosure of tax returns and tax return information of clients or former clients to non affiliated parties, except where permission is granted by the client, or as required by operation of the law. If another concern with which you are working (bank, insurance company, stock broker, investment counselor, etcetera) requests certain information, we will not disclose or discuss any such information unless you specifically grant such release. By operation of common law, a CPA and their client can not exercise CPA-Client Privilege Rights as may be afforded an attorney and his or her client. Accordingly, if any court or jurisdiction requests this information, this firm is legally obligated to present such requested information to that court.

Schedule of Privacy Policy Dissemination

This notice is our Privacy notice as required by the Act. If we perform services for more than one entity which you own, you may receive one for each entity. This notice is required to be disseminated annually, and at the onset of each new client engagement.

A Standard of Practice for CPA Firms

The implementation of this disclosure law was probably necessary due to apparent abuses to the consumer public by certain financial firms seeking to profit from your sensitive information. However, this firm has always held to a strict standard of non disclosure of any information, in fact or appearance. Confidentially of information has always been the cornerstone of any public accounting firm and it is suspected that most accounting firms respect this posture.