Your privacy is important to us. At Leonard C. Green & Company, PA, 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 tax planning services to you.
Examples of Sources from Which We Collect Information:
Client Interviews, tax return organizers and financial history questionnaires. To properly prepare your income tax return and provide tax planning services, we receive information from you. 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 tax 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:
- Complying with a validly issued and enforceable subpoena or summons;
- In the course of a review of our firm’s practices under the New Jersey State Board of Accountancy authorization;
- 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;
- 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;
- 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;
- Providing information to affiliates of the firm and non-affiliated third parties who perform services or functions for us pursuant to a contractual agreement which prohibits the 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 process 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 tax 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.
Electronic Transfer of Information:
The Green Group maintain a paperless office system allowing clients to transit and share information electronically via a secured portal with encryption technology. This system has electronic security features that are designed to prevent the unauthorized release of or access to personal information through our portal system. The Green Group cannot be responsible for any breach of privacy caused by a 3rd party who utilizes illegal methods to enter that portal system or who utilizes other methods to gain access to the portal. Additionally, The Green Group sends and receives e-mails through a 3rd party server. While we make our best efforts to protect your personal information, the confidentiality of any communication or material transmitted to or from The Green Group via this Site or via e-mail cannot be and is not guaranteed. You acknowledge that the technical processing and transmission of the Site content may be transferred unencrypted and involve (a) transmissions over various networks and (b) changes to conform and adapt to technical requirements of connecting networks or devices. Accordingly, The Green Group is not responsible for the security of information should an outside party seek to improperly or illegally use unauthorized means to access this information.