Fion S Lee, CPA’s Privacy Code is to promote responsible and transparent personal information management practices in a manner consistent with the provisions of the Canadian Personal Information Protection and Electronic Documents Act (PIPEDA). Fion S Lee, CPA’s Privacy Code and its Pledge of Business Conduct & Practice is based on ten principles of privacy accountability as outlined by (PIPEDA) effective January 1, 2004.

Principle 1 - Accountability

Fion S Lee, CPA is responsible for personal information under its control and shall designate one or more persons who are accountable for compliance with the following principles.

Principle 2 - Identifying Purposes for Collection of Personal Information

Fion S Lee, CPA shall identify the purposes for which personal information is collected at or before the time the information is collected.

Principle 3 - Obtaining Consent for Collection, Use or Disclosure of Personal Information

The knowledge and consent of a client or employee are required for the collection, use, or disclosure of personal information, except where inappropriate.

Principle 4 - Limiting Collection of Personal Information

Fion S Lee, CPA shall limit the collection of personal information to that which is necessary for the purposes of the engagement. Fion S Lee, CPA shall collect personal information by fair and lawful means.

Principle 5 - Limiting Use, Disclosure, and Retention of Personal Information

Fion S Lee, CPA shall not use or disclose personal information for purposes other than those for which it was collected, except with the consent of the individual or as required by law.

Principle 6 - Accuracy of Personal Information

Personal information shall be as accurate, complete, and up to date as is necessary for the purposes for which it is to be used.

Principle 7 - Security Safeguards

Fion S Lee, CPA shall protect personal information by security safeguards appropriate to the sensitivity of the information.

Principle 8 - Openness Concerning Policies and Procedures

Fion S Lee, CPA shall make readily available to clients and employees specific information about its policies and procedures relating to the management of personal information.

Principle 9 – Client and Employee Access to Personal Information

Fion S Lee, CPA shall inform a client or employee of the existence, use, and disclosure of his or her personal information upon request and shall give the individual access to that information. A client or employee shall be able to challenge the accuracy and completeness of the information and have it amended as appropriate.

Principle 10 - Challenging Compliance

A client or employee shall be able to address a challenge concerning compliance with the above principles to the designated person or persons accountable Fion S Lee's compliance with The Fion S Lee, CPA Privacy Code.