We are required by federal law to inform our customers of our policies regarding privacy of client information. We have always safeguarded the confidentiality of information provided to us by our customers and are bound by our professional standards to continue to maintain this vital aspect of our professional relationship.

I. Acquisition of Client Information

The company collects nonpublic personal information about our customers from the following sources:
Information You Provide: Our customer engagements routinely require us to obtain private information about our clients so that we can proceed with the various services we perform for our customers as part of the professional relationship.
Other Sources: Depending upon the particular situation, we may request nonpublic information.

II. Disclosure of Nonpublic Information

Our policy is never to disclose nonpublic information about our customers. Nonpublic personal information is defined in the regulations as any publicly available information that we acquire by using information you have provided us in connection with our normal course of business, which is not public information. For purposes of our business relationships with our customers, all information acquired is disclosed only under the following conditions:

Employees of the company: Employees who need such information to perform normal business activities.
Service Providers: As with any business, we have our own accounting, insurance and other service firms that we may need to provide information that the regulations consider nonpublic personal information. An example might be your account activity for our accounting firm to prepare financial statements for our internal or external purposes. Another example would be computer consultants that must have access to certain client records so as to be able to increase the efficiency of our computer processing systems. We have always insisted that any such information that needed to be disclosed for a business purpose be considered confidential and not used for any purpose other than the specific business need.
Others: Other than as state above, we do not disclose nonpublic personal information, or any other information, to any outside party without specific customer authorization. An example would be other professionals who are assisting the company in carrying out a customer engagement. In such a case, we would require the customer's approval for such a disclosure.

III. Security Arrangements

We maintain physical, electronic and procedural safeguards that comply with federal regulations to guard our customers' nonpublic personal information and any other information, to ensure our clients that their privacy is a major part of the company's commitment to provide the finest service possible.

IV. Opt Out Provision

The Federal Trade Commission regulations provide that this notice must include a provision for you to request that the company not release your nonpublic personal information. While such a request is unnecessary, because the company does not disclose your nonpublic personal information in a manner that would allow you to opt out, in the interests of satisfying regulations, we include this Opt Out Provision.