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Your
privacy is important to us.
At Gabbay Zorrilla & Associates PC, we
are committed to your privacy and retaining your trust.
We respect your right to keep your personal
information confidential and to avoid unwanted
solicitations.
Please
read this to learn how we handle your personal
information.
Types
of Information We Collect:
We
collect non-public personal information that is provided
by you or obtained by us with your authorization to
prepare your personal income tax returns and provide
personal financial planning to you.
Examples of Sources
from Which We Collect Information:
Client
Interviews, tax return organizers, financial planning
organizers, and financial history questionnaires.
To
properly prepare your income tax return and provide
financial planning services, we receive information from
you to complete your tax return or financial plan.
This information is collected from you 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 your
authorization.
Transaction
information. This
is information about your transactions with us and
includes information necessary for billing and payment for
our income tax preparation and financial planning
services, as well as all correspondence between you and
us. Transaction
information would also include your payment history with
us, billing records and any collection effort engaged in
by us for payment of services rendered to you.
Parties
To Whom We Disclose Information:
We
do not disclose any non-public 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 New Jersey Society
of Certified Public Accountants (NJSCPA) and Ethics
Rulings of the American Institute of Certified Public
Accountants (AICPA).
Non-public personal information about you and our
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 validity issued and enforceable
subpoena or summons
2.
In the course of a review of our firm’s practices
under the New Jersey State Board of Accountancy
authorization
3.
Initiating a complaint or responding to an inquiry
made by the Professional Conduct Committee of the NJSCPA,
the ethics division or trial board of the AICPA or duly
constituted investigative or disciplinary body of another
State CPA Society or Board of Accountancy.
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.
6.
Providing information to affiliates of the firm and
non-affiliated third parties who perform services or
functions for us pursuant to a 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 proceed
clients’ tax returns, or using a records-retention
agency to store clients’ records).
General
Restrictions on Disclosure of Non-Public Personal
Information to Affiliates and Non-Affiliated Third Parties
As
tax preparers, we are prohibited by the Internal Revenue
Code Section 7216 from disclosing your income tax return
information without your 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 NJSCPA engaged in
income tax preparation or financial planning, we are
generally prohibited from disclosing confidential client
information about you to affiliates and non-affiliated
third parties without your specific consent.
(See exceptions under heading “Parties To Whom We
Disclose Information”.)
Confidentiality
and Security of Non-Public Personal Information
We
restrict access to non-public personal information about
you to those employees and other parties who must use that
information to provide services to you.
Their right to further disclose and use the
information is limited by (our employee code of conduct,
if applicable), applicable law, our Code of Professional
Conduct and non-disclosure agreements where appropriate.
We also maintain physical, electronic, and
procedural safeguards in compliance with applicable laws
and regulations to guard your non-public personal
information.
Sincerely,
Gabbay Zorrilla & Associates PC
Certified
Public Accountants |
