Chad Sheppard Chartered Accountant Inc. (“CSCA”)
Online Privacy Statement and Disclaimer
As your access and use of this Site automatically binds you to the following terms and conditions, please read them carefully. As used herein, the term "you" and "your" shall mean the user of this Site.
I. Legal Disclaimer
The information contained and accessed on this site (the "Site") is provided by the CSCA as owner of the Site ("CSCA") for general guidance and is intended to offer the user general information of interest. The information provided is not intended to replace or serve as substitute for any audit, advisory, tax or other professional advice, consultation or service. You should consult with one of our professionals in the respective audit, advisory, tax or other professional area.
Based on specific facts or circumstances, the application of laws and regulations may vary. Based on the fundamental universal condition of the electronic communication process, CSCA does not guarantee or warrant the Site will be uninterrupted, without delay, error-free, omission-free, or free of viruses. Therefore, the information is provided "as is" without warranties of any kind, express or implied, including accuracy, timeliness and completeness. In no event shall CSCA or its employees be liable for any direct, indirect, incidental, special, exemplary, punitive, consequential or other damages whatsoever (including but not limited to, liability for loss of use, data or profits), without regard to the form of any action, including but not limited to, contract, negligence or other tortious actions, arising out of or in connection with the Site, any content on or accessed by use of the Site, or any copying, display or other use hereof.
As content on the Site is copyrighted, any unauthorized use of any materials on the Site may violate copyright, trademark and other laws. Should a user download the materials on the Site for personal or non-commercial use, the user must retain all copyright, trademark or other similar notices contained in the original materials or on any copies of the material. Materials on the Site may not be modified, reproduced, publicly displayed, performed, distributed or used for any public or commercial purposes without the explicit written permission from the appropriate content or material provider (including third-party links). CSCA bears no risk, responsibility or liability in the event that a user does not obtain such explicit written permission as advised by CSCA.
Third-party links are provided as a convenience to our users. CSCA does not control and is not responsible for any of these sites or their content. CSCA is obligated to protect its reputation and trademarks and CSCA reserves the right to request removal of any link to our Web site.
CSCA and the CSCA logo are registered trademarks of CSCA International. Use of these marks requires express permission from, and a license agreement with, CSCA International or a CSCA member firm. Unauthorized use of these and any other of CSCA's portfolio of trademarks will be prosecuted to the fullest extent of the law. To request this written approval, contact us
The following Web link activities are explicitly prohibited by CSCA and may present trademark and copyright infringement issues:
- Links that involve unauthorized use of our logo
- Framing, inline links or metatags
- Hyperlinks or a form of link that disguises the URL and bypass the homepage
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III. CSCA Online Privacy Statement
CSCA believes that the responsible use of personal information collected on its Web sites is critical to its business objectives and reputation. As part of our commitment to privacy, we have adopted this Online Privacy Statement. The extent and type of information we receive from you on our external Web sites depends on the information you provide to us through our contact mailboxes and/or through the registration processes on our sites.
We only use your personally identifiable information to respond to your requests and to provide you with information about CSCA's services, unless we obtain your permission to use your personal information for other purposes. For example, if you send us an e-mail message requesting information about CSCA, we will use your e-mail address and other information you supply to respond to your request. If we intend to use your personal information to inform you about other CSCA services, we will notify you and give you an opportunity to decline to receive such communications. If you send us a resume or curriculum vitae (CV) to apply online for a position with CSCA, we will use the information provided to match you with available opportunities.
Some of our Web pages may invite you to register and provide information about yourself. We use the information you provide to personalize your online experience and to deliver the content most suited to your needs. Such Web sites also provide an opportunity for you to update your registration information should you no longer wish to receive information from us.
In addition, "cookies" (i.e., small text files placed on your computer when you first visit the site) are used on some of our Web pages. Most browsers now recognize when a cookie is offered and permit you to refuse or accept it. If you are not sure whether your browser has this capability, you should check with the software manufacturer, your company's technology help desk or your Internet Service Provider.
Cookies are primarily used to enhance your online experience and are not used to track the navigational habits of identified visitors, unless we obtain your permission to do so. If you visit our sites to read or download information, such as news stories or articles, much of the information we do collect is statistical only (e.g., the domain from which you access the Internet, the date and time you access our site, and the Internet address of the Web site from which you linked directly to our site) and not personally identifiable. We use this information about the number of visitors and their use of the sites in aggregate form to make our sites more useful and attractive to you.
If you subscribe to newsletters from CSCA, we may be able to confirm the e-mail addresses of subscribers who have clicked on URLs embedded in our message content; we collect this information to gauge user interest and to make future newsletters more useful by customizing the content provided to you.
The personal information you provide to us will be retained only for as long as necessary to fulfill the purposes for which the information was collected or as required by law. We do not share personal information with third parties except as necessary to carry out our business or as required by law or other legal processes, and we never sell your personal information. Furthermore, personal data collected by CSCA may be transferred to other member firms of CSCA International where it is necessary to meet the purpose for which you have submitted the information. By submitting data through CSCA electronically, you are providing explicit consent to trans-border transmission of data collected via CSCA's Web sites.
In addition, CSCA has technological and operational security policies and procedures in place to protect your personally identifiable information from loss, misuse, alteration or unintentional destruction. Our staff who have access to the data have been trained to maintain the confidentiality of such information.
CSCA understands the importance of protecting children's privacy, especially in an online environment. Our sites are not intentionally designed for or directed at children under the age of 13 years. It is our policy never to knowingly collect or maintain information about anyone under the age of 13.
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Principle 1 – We Are Accountable For The Personal Information In Our Possession.
Principle 2 – CSCA will inform you why we are collecting your personal information when the information is collected.
In most instances, CSCA will collect, use or disclose personal information only to provide professional services to you. Each engagement letter includes an explanation of why we require information, what use will be made of it and with whom it may be shared in order to provide our professional services.
Your personal information may be disclosed internally and with other member firms of CSCA for the purpose of determining compliance with applicable professional standards, CSCA internal policies, or in the performance of quality reviews. Personal Information may also be shared internally and with other member firms of CSCA International in order to allow us to offer services or products that may be of interest to you.
In accordance with professional standards, if you are an audit or attest client, personal information may be shared with the CSCA audit or attest engagement team and other CSCA personnel so that it may be used in the audit or attest engagement.
We also collect personal information from owners and employees in order to pay them, comply with laws, provide them with benefits, administer performance management tools and to improve on programs, policies and employee relations. In these circumstances, the information is not identifiable with any individual.
We also collect personal information from individuals seeking employment with CSCA.
When we collect personal information, we inform you of the reasons why we require such information, what use will be made of it and with whom it may be shared.
Principle 3 – CSCA will collect, use or disclose personal information about you only with your informed consent.
How Will We Ask for Consent?
Client Personal Information
The Terms and Conditions of every professional services engagement are documented in each Engagement Letter. These Terms and Conditions include a discussion about how CSCA may use and disclose your personal information. By signing the engagement letter, you will be providing your consent to the collection, use and disclosure described in the Terms and Conditions.
Forms and applications used to provide human resources-related services to employees will describe the purposes for which personal information is required and with whom it will be shared, and will allow for you to consent to the collection, use and disclosure as described.
Employment candidates will also be advised of the purposes for which their personal information is being collected and you will be provided an opportunity to consent to the collection, use and disclosure as described.
What happens if you choose not to give us your consent? What if you withdraw your consent at a later date?
You always have the option not to provide your consent to the collection, use and distribution of your personal information, or to withdraw your consent at a later stage. Where a client chooses not to provide us with permission to collect, use or disclose personal information, we may not have sufficient information to provide you with our services. Where an employee or candidate for employment chooses not to provide us with permission to collect, use or disclose personal information we may not be able to employ you or to provide you with benefits.
Principle 4 – CSCA limits the amount and type of personal information we collect.
We will limit, where possible, the collection of client and employee personal information to that which is required to provide our services or operate our business.
Principle 5 – CSCA will use and disclose your personal information only for the purposes for which we have your consent. We will keep personal information only as long as necessary to accomplish these purposes.
Use of Personal Information
If we intend to use your personal information for a purpose not previously identified to you, we will obtain your prior consent.
However, we may use personal information without consent where for the purpose of acting in respect of an emergency that threatens the life, health or security of an individual. We may also disclose personal information without consent:
- to comply with a subpoena, a warrant or an order made by a court or other body with appropriate jurisdiction or to comply with rules of conduct required by regulatory bodies
- to a government institution that has requested the information, identified its lawful authority, and indicates that disclosure is for the purpose of enforcing, carrying out an investigation, or gathering intelligence relating to any federal, provincial or foreign law; or suspects that the information relates to national security or the conduct of international affairs; or is for the purpose of administering any federal or provincial law
- to an investigative body or government institution on our initiative when we believe the information concerns a breach of an agreement, or a contravention of a federal, provincial, or foreign law, or we suspect the information relates to national security or the conduct of international affairs.
Retention of Personal Information
In compliance with professional standards, we keep a record of the work performed by us. This record, or “working papers” may include personal information. Working papers are safeguarded against inappropriate access, as discussed under Principle “7”.
CSCA retains personal information about current and past employees in accordance with employment laws and standards..
Personal information collected from individuals seeking employment with CSCA will be retained by CSCA indefinitely so that CSCA may contact you about other positions that may also be of interest to you.
Principle 6 – CSCA will endeavor to keep accurate the personal information in our possession or control.
In order to provide you with a professional level of service and with appropriate benefits, the personal information that we collect about you must be accurate, complete and current. From time to time, you may be asked to update your personal information. You are encouraged to advise us of any changes to your personal information that may be relevant to the services we are providing to you.
Clients are encouraged to contact their engagement manager to update their personal information.
Employees and candidates should contact the HR Service Team should they need to update their personal information.
Principle 7 – CSCA protects your personal information with safeguards appropriate to the sensitivity of the information.
We protect your personal information by using physically secure facilities, industry standard security tools and practices, and clearly defined internal policies and practices. Security measures are in place to protect the loss, misuse and alteration of the information under our control. Personal information collected is stored in secure operating environments that are not available to the public (e.g., restricted access premises, locked rooms and filing cabinets). To prevent unauthorized electronic access to personal information, we maintain information collected in a secure environment.
Principle 8 – CSCA will be open about the procedures used to manage your personal information.
Principle 9 – At your request, CSCA will advise you of what personal information we have in our possession or control about you, what it is being used for, and to whom and why it has been disclosed.
As a client, you have the right to review and obtain a copy of your personal information on record in our offices by contacting us.
As an employee, you also have the right to review and obtain copies of your personal information on record.
CSCA will respond to individual complaints and questions relating to privacy. We will investigate and attempt to resolve all complaints.
To challenge compliance with this Policy, please forward your concerns in writing to us. We will ensure that a complete investigation of your complaint has been undertaken and will report their findings to you in most instances within 30 days.
We know that protecting your privacy is important to you. That is why it is so important to us. If you have any questions or concerns about your privacy and our role in protecting it, please contact us at firstname.lastname@example.org or at (204) 467-7142.