POLICY ON DISCLOSURE OF YOUR PERSONAL INFORMATION

CPAs, like all providers of personal financial services, are required by the Federal Trade Commission (FTC) to inform their clients of their policies regarding privacy of client information. As CPAs, we are bound to professional standards of confidentiality that are more stringent than those required by the FTC. Therefore, we have always protected your right to privacy.

Types of Information We Collect

We collect information that is provided by you or obtained by us with your authorization to prepare your income tax returns and/or provide tax planning services to you.

Parties to Whom We Disclose Information

We do not disclose any nonpublic personal information about our clients or former clients except as required by law, the Code of Professional Conduct of the Washington Society of Certified Public Accountants (WSCPA), or the Ethics Ruling of the American Institute of Certified Public Accountants (AICPA). These circumstances could include any of the following:

• A validly issued subpoena or summons.
• A review of our professional practices or ethics by the AICPA, the WSCPA, or the Washington State Board of Accountancy.
• A review relating to a prospective purchase, sale, or merger of all or part of our practice.
• Participation in actual or threatened legal proceedings or alternative dispute resolution proceedings by or against our firm, as compelled by a court of law.
• Using nonaffiliated third parties who perform services for us in the preparation of your returns or tax planning.

Additionally, upon your written request, we will disclose information about you to the parties you specify.

General Restriction on Disclosure of Personal Information

In circumstances where we do disclose personal information we take reasonable precautions to ensure that your personal information is not used for purposes other than that for which the information was disclosed. We do not share your personal information with companies that perform marketing services.

The Firm’s Practices for Protecting the Confidentiality and Security of Nonpublic Personal Information

We retain records relating to professional services that we are engaged by you to perform so that we are better able to assist you with your professional needs. We safeguard these records in accordance with IRS regulations.

Summary

Again, we do not disclose any nonpublic personal information about our clients, except for the reasons as specified above. We will continue to protect the privacy and security of your information and perform services for you with the highest level of integrity that you expect from your CPA. If you have questions about this policy, please feel free to contact us. You can also review more information regarding the FTC regulations at www.ftc.gov/privacy, then scroll to the section entitled “Gramm-Leach-Bliley Act.”