Baratz Judelman Chartered Accountants recognizes that the privacy of your personal information is important. We will always respect the privacy rights and confidentiality of our clients, partners and employees.

Baratz Judelman Chartered Accountants, collects, uses and discloses personal information to the extent required to fulfill our professional responsibilities and operate our business. We are committed to maintaining the privacy of personal information provided by our clients and protecting all personal information in our possession or control. This Privacy Statement sets out the principles and procedures that we follow in meeting our privacy commitments to you and complying with the requirements of federal and provincial privacy legislation.

Principle 1: We are accountable for personal information in our possession or control.

We are accountable for all personal information in our possession or control. This includes any personal information that we receive directly from clients who are individuals, or indirectly, through clients that are organizations (e.g., corporations, government entities, not-for-profit organizations). We have:

If you have any questions about our privacy policies and practices, you are free to contact our Privacy Officer at akeong@baratzjudelman.com or by letter 4116 Bathurst Street, North York, Ontario, M3H 3P2.

Principle 2: We identify the purposes for which we collect personal information from clients before it is collected.

Generally, we will collect personal information only to provide the professional services that you have requested. The type of information that will be collected for an engagement, and the purposes for which it is collected, are set out in each engagement letter.

Principle 3: We collect, use or disclose personal information only with your informed consent.

The engagement letter sets out the terms and conditions of every professional service engagement. By signing the engagement letter, you are formally providing us with your consent to the collection, use and disclosure of personal information as described in the letter.

Principle 4: We limit the amount and type of information we collect.

We will limit, where possible, the collection of personal information to that which is required to provide our services or operate our business and such information will be collected by fair and lawful means.

Principle 5: We use or disclose personal information only for purposes for which we have consent or as required by law. We will retain personal information only as long as necessary to fulfill these purposes.

As required by professional standards, rules of professional conduct and regulation, Baratz Judelman Chartered Accountants documents the work it performs in records, commonly called working paper files. Such files may include personal information obtained from a client.

Working paper files and other files containing, for example, copies of personal tax returns are retained for the time period required by law and regulation.

We will obtain your prior consent if we intend to use your personal information for purposes other than those identified to you.

However, to the extent permitted by law and any applicable code of Professional Conduct, certain nonpublic information about you may be disclosed in the following situations:

Baratz Judelman Chartered Accountants regularly and systematically destroys, erases, or makes anonymous personal information no longer required to fulfill the identified collection purposes, and no longer required by laws and regulations.

Principle 6: We will endeavor to keep accurate, complete, and up-to-date, personal information in our possession or control, to the extent required to meet the purposes for which it was collected.

To provide you with the appropriate level of professional service, the personal information we collect must be accurate, complete and up-to-date. You are encouraged to contact us to advise us of any changes to your personal information.

Principle 7: We protect the privacy of personal information by using the necessary security safeguards appropriate to the sensitivity of the information.

We protect personal information in our possession by using physically secure facilities and tools, as well as clearly defined internal policies and practices. We have security measures to protect the loss, alteration or misuse of the information collected. Physical security (e.g., restricted access, locked rooms and filing cabinets) is maintained over personal information and is not open to the public. To prevent access to personal information stored electronically, we maintain information collected in a secure environment. Partners and employees are authorized to access personal information based on client assignment and quality control responsibilities.

Principle 8: We will be open about the procedures we use to manage personal information.

Up-to-date information on our privacy policy can be obtained from our Privacy Officer (see contact information under principle 1).

Principle 9: We will respond on a timely basis to requests from you about your personal information which we possess or control.

You have the right to contact the engagement partner in charge of providing service to you and obtain access to your personal information. In certain situations, however, we may not be able to give you access to all your personal information. We will explain the reasons why access must be denied and any recourse you may have, except where prohibited by law.

Principle 10: Clients may challenge Baratz Judelman Chartered Accountants' compliance with this Privacy Policy.

Baratz Judelman Chartered Accountants has policies and procedures to receive, investigate, and respond to clients' complaints and questions relating to privacy. To challenge compliance with this Privacy Statement, please provide an email message or letter to our Privacy Officer (see contact information under principle 1 above). Our Privacy Officer will ensure that a complete investigation of your complaint is undertaken and will report the results of this investigation to you, in most cases, within 30 days.