Andrew M. Freedman, Certified Public Accountant

Privacy Policy

In order to provide clients with the services that they seek, it is necessary that I collect, maintain, and use information about them. The Gramm-Leach-Bliley Act of 1999 (the Financial Services Modernization Act), under rules finalized by the Federal Trade Commission, required that all financial institutions and tax preparers provide written notice of their confidentiality policies to their customers and clients by July 1, 2001. This memorandum was written to make clients aware of the privacy policies of my firm and the practices that I maintain to protect the privacy of their information.

I collect certain nonpublic personal information about clients from such sources as the following:

· Information that I receive from clients on tax organizers, worksheets, and other documents that I use in tax preparation and tax planning services;

· Information that I receive from clients when providing accounting and other financial services; and

· Information about clients’ transactions with me or with others.

I understand that the protection of clients’ nonpublic personal information is of the utmost importance. I do not disclose any nonpublic personal information about my clients or former clients to anyone, except as permitted by law. Permitted disclosures include third parties who assist me in providing services to clients, such as CCH Incorporated, the vendor providing me with my tax compliance software, ProSystem fx Tax. I do not disclose the information that I collect to marketing companies or financial institutions.

I restrict access to nonpublic personal information about clients to those personnel in my firm who need to know that information in order to provide services to clients. I maintain strict physical, electronic, and procedural safeguards that comply with federal regulations to guard clients’ nonpublic personal information.

I value client relationships and the importance of client confidentiality and privacy. In the event that a client terminates a relationship with me or becomes an inactive client, I will, of course, still adhere to my privacy policy. Guarding clients’ privacy is my obligation. If you have any questions about my privacy policies, please do not hesitate to contact me.

Andrew M. Freedman, CPA