"Privacy of Consumer Financial Information"
R.A. Mercer & Co., P.C. has always taken safeguards to protect client privacy and information. As a CPA firm, we are governed by the ethical rules of the New York State Society of CPAs (NYSSCPA) and the American Institute of Certified Public Accountants (AICPA), which are generally more protective than the FTC rules. We are also bound by the Internal Revenue Service rules against nondisclosure. We present below this privacy notice to help you understand how we handle the personal information about you that we collect and may disclose.
Types of Information We Collect
We collect "nonpublic personal information" that is provided by you or obtained by us with your authorization to prepare your personal income tax returns and provide personal tax and financial planning services to you.
What Information We Disclose
We do not disclose any nonpublic personal information about our clients or former clients to third parties except as permitted by you or required by law or subpoena, for example, to the Internal Revenue Service in connection with your tax filing requirements, or third parties when you request us to provide information.
General Restrictions on Disclosure of Nonpublic Personal Information to Third Parties
As tax preparers, we are prohibited by Internal Revenue Code Section 7216 from disclosing your income tax return information without your consent, other than for the specific purpose of preparing or assisting in preparing an income tax return for you. Furthermore, as a member of the AICPA engaged in income tax preparation or financial planning, we are prohibited from disclosing confidential client information about you to third parties without your specific consent.
Our Security Procedures
We restrict access to nonpublic 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, applicable law, our Code of Professional Conduct and nondisclosure agreements where appropriate. We also maintain physical, electronic, and procedural safeguards in compliance with applicable laws and regulations to guard your nonpublic personal information.
