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Effective June 6, 2008 and updated to January 15, 2014
At William Molson, CPA, CA (“WMCA”), we are committed to protecting the privacy and confidentiality of the personal information of our clients (individually, the “Client” and collectively, the “Clients”.)
Why WMCA Collects Personal Information WMCA collects and uses Personal Information for the following purposes:
- Providing professional services and products to the Client;
- Advising Clients of the professional services provided by WMCA, as well as, ongoing developments in accounting and taxation.
- Administration, billing, accounting and collection issues related to a Client’s account with WMCA;
- Compliance with all municipal, provincial, federal and other applicable laws; and
- Such other specific purposes which are communicated to the Client by an employee or proprietor/partner of WMCA before collection of such Personal Information.
Except when otherwise permitted by law, we will only use a Client’s Personal Information for the purposes identified to the Client. When Personal Information is to be used for a purpose not identified, we will take all reasonable steps to ensure that new purpose is identified prior to use.
How Do We Collect Personal Information? Wherever possible we collect your personal information directly from you, at the start of a retainer and in the course of our engagement or service. Sometime we may obtain information about you from other sources, for example, from: • a Client’s insurance company;
- a Client’s real estate agent in a property transaction;
- from a government agency or registry;
- A Client’s employer, at the Client’s request; and
- A Client’s banker, financial advisor or other professional.
Our Clients may withdraw their consent by written notice to us at any time, subject to any legal or contractual restrictions and reasonable notice. A Client’s refusal to provide, or subsequent withdrawal of, his or her consent may affect WMCA’s ability to provide the Client with professional services. A member of WMCA will inform the Client of the implications of such withdrawal. To withdraw consent, a Client should contact the Chief Privacy Officer in writing at:
Use and Disclosure of Personal Information We will use a Client’s Personal Information to provide professional advice and services to the Client, to administer our database, to include Clients in direct marketing activities and for the other uses described above under the heading “Why WMCA Collects Personal Information". Under certain circumstances, WMCA will disclose a Client’s personal information to third parties. Specifically, Personal Information may be used, shared and disclosed to, from, or with, experts retained on a Client’s behalf, as well as such other third parties as are necessary to facilitate the engagement for which the Client has retained our office and provided its consent. Under certain circumstances WMCA may disclose Personal Information where:
- required or authorized by law to do so, for example to a tax authority;
- a Client has consented to the disclosure;
- when the professional services WMCA is providing to a Client requires us to give Personal Information about a Client to a third party (for example, to a lender in a real estate mortgage transaction) the Client’s consent will be implied, unless the Client tells us otherwise;
- where it is necessary to establish or collect fees;
- if we retain other professional firms on behalf of a Client; or
- if the information is already publicly known.
Accuracy WMCA strives to ensure that a Client’s Personal Information is as accurate, complete, and up-to-date as is necessary for the purposes for which it is used.
Safeguards WMCA endeavours to maintain adequate safeguards to protect against loss, theft, unauthorized access, disclosure, copying, use or modification of Clients’ Personal Information in the care of the WMCA.
- Granting access would reveal confidential commercial information;
- Doing so would reasonably be expected to threaten the life or security of another individual;
- The information was collected for purposes related to the detection and prevention of fraud;
- The information would likely reveal personal information about another individual;
- The request is vexation or frivolous;
- The information would prejudice negotiation with you; or
- To protect our firm’s rights and property.
Challenging Compliance Clients are encouraged to discuss any privacy issues with an accountant handling their file, the Partners, or the Chief Privacy Officer.
Communicating With Us We recognize that convenience and quick access to advice must be balanced with security needs. We use many different means to communicate with clients, some of which are more convenient such as e-mail. The use of email does not guarantee privacy; messages can be subject to interception and translation. If you do not wish us to communicate with you by e-mail, please speak with the Privacy Officer about alternative arrangements.
I, _________________________________, have read the policy as provided to me by William Molson CPA, CA and I am in agreement with the policy.
Corporate Name (where applicable)
Excerpt from the Rules of Professional Conduct of the Chartered Professional Accountants of Ontario
208 Confidentiality of information
.1 A member, student or firm shall not disclose any confidential information concerning the affairs of any client, former client, employer or former employer except:
(a) when properly acting in the course of carrying out professional duties;
(b) when such information should properly be disclosed for purposes of Rule 211 or Rule 302;
(c) when such information is required to be disclosed by order of lawful authority or, in the proper exercise of their duties, by the Council, the professional conduct committee or any subcommittee thereof, the discipline committee, the appeal committee, or the practice inspection committee;
(d) when justified in order to defend the member, student or firm or any associates or employees of the member, student or firm, as the case may be, against any lawsuit or other legal proceeding or against alleged professional misconduct or in any legal proceeding for recovery of unpaid professional fees and disbursements, but only to the extent necessary for such purpose; or
(e) when the client, former client, employer or former employer, as the case may be, has consented to such disclosure.
.2 A member, student or firm shall not use confidential information of any client, former client, employer or former employer, as the case may be, obtained in the course of professional work for such client or employer
(a) for the advantage of the member, student or firm,
(b) for the advantage of a third party, or
(c) to the disadvantage of such client or employer without the knowledge and consent of the client, former client, employer or former employer.
.3 A member or firm engaged to perform a particular service may contract for the services of a person not employed by the member or firm to assist in the performance of that service, provided the member or firm first obtains the written agreement of that person to carefully and faithfully preserve the confidentiality of any information acquired for the purposes of the engagement and not to make use of such information other than as shall be required in the performance of such services.