Privacy Act Notice: Valuation
Engagements
Recent federal legislation
(the Gramm-Leach-Bliley Privacy Act (“Privacy Act”)) requires us to provide you
with this Privacy notice. Please note
that this notice does not represent a departure from our prior practice, which
is best summarized as follows:
Massachusetts Public
Accountancy Code of Ethics and Rules of Professional Conduct 252 CMR §3.03:
[a]
certified public accountant shall not disclose any confidential information
obtained in the course of a professional engagement, except with the consent of
the client. [This section] shall not be
construed to relieve a person of his obligation to comply with a validly issued
subpoena or summons enforceable by order of a court, or to respond to proper
inquiries made by the Massachusetts Board of Public Accountancy or in the
course of quality reviews of said certified public accountant or the licensee's
firm.
Under the Privacy Act and
its implementing regulations, we may not disclose any nonpublic personal
information about you to a nonaffiliated third party, unless you have received
an initial privacy notice and opt out notice.
“We” refers to Dietrich & Wilson, PC employees, and
consultants/independent contractors retained by us.
Information We May Collect
In providing you with
valuation services, we collect nonpublic personal information* about you from
the following sources:
Information we receive
from you on tax returns, financial statements, and other documents or other
forms of communication, both oral and written;
Information about your
transactions with us or others.
*Nonpublic personal information means personally
identifiable financial information that is not publicly available
Information We May Disclose and to Whom We May
Disclose
We do not disclose any
nonpublic personal information about our clients or former clients to anyone,
except as permitted or required by law.
Under Massachusetts’ law, if you provide us with information that you
identify as confidential pursuant to a professional engagement with us, we are
not permitted to disclose that information without your consent, except in
response to a court
