Privacy Policy

Effective Date: July 29, 2025

At Cowee CPA, we are committed to protecting the privacy and security of your personal information in compliance with Nevada Revised Statutes (NRS) Chapter 603A, the AICPA Code of Professional Conduct, and the AICPA Generally Accepted Privacy Principles (GAPP). This Privacy Policy explains how we collect, use, disclose, and safeguard your information when you engage our services or interact with our website.

1. Information We Collect

We collect the following types of information:

  • Personal Information: Name, address, phone number, email address, Social Security Number, tax identification number, financial account details, and other data provided during tax preparation, accounting, or consulting services.
  • Covered Information (per NRS 603A.340): First and last name, home or other physical address (including street and city/town name), email address, or any information that makes you personally identifiable, collected through our website or online services.
  • Financial Information: Income details, tax records, bank account information, investment records, and other financial data necessary for our services.
  • Website Usage Data: IP address, browser type, operating system, pages visited, and other analytics data collected via cookies or similar technologies.
2. How We Collect Information

We collect information:

  • Directly from you through forms, emails, phone calls, or in-person meetings.
  • Automatically via our website using cookies or similar technologies, with details disclosed in our privacy notice (per NRS 603A.340).
  • From third parties, such as financial institutions or government agencies, only with your explicit consent or as required by law (e.g., IRS reporting), per AICPA ET 301 and IRC Section 7216.
3. How We Use Your Information

We use your information to:

  • Provide accounting, tax preparation, and consulting services.
  • Process payments and manage client accounts.
  • Communicate with you about your account, services, or updates.
  • Comply with legal and regulatory requirements, including IRS reporting and Nevada’s data security laws (NRS 603A.215).
  • Improve our website and services through analytics, in alignment with AICPA GAPP Principle 1 (Management).
  • Protect against fraud or unauthorized activity.
4. How We Share Your Information

We do not sell or rent your personal information or covered information. Per AICPA ET 301 and NRS 603A, we only share your information:

  • With Your Explicit Consent: We require your specific, opt-in consent before disclosing confidential client information to affiliates or nonaffiliated third parties, except as noted below (AICPA ET 301, IRC 7216).
  • Legal Obligations: To comply with valid subpoenas, court orders, or tax reporting requirements (e.g., IRS regulations).
  • Service Providers: With trusted third parties (e.g., cloud storage, payment processors) who are contractually obligated to maintain confidentiality and comply with NRS 603A.530 (processor contract requirements).
  • Business Transfers: In the event of a merger, acquisition, or sale of our firm, where your information may be transferred as a business asset, subject to confidentiality protections.
  • Professional Reviews: As authorized by the AICPA or Nevada State Board of Accountancy for practice reviews (AICPA ET 301).
5. Your Rights Under Nevada Law (NRS 603A)

As a Nevada resident, you have the right to:

  • Opt-Out of Data Sales: Prevent the sale of your covered information to third parties for monetary consideration. To opt-out, submit a verified request via:
  • Access and Correction: Request access to or correction of your personal information.
  • Notification of Policy Changes: Be informed of updates to this Privacy Policy through our website or direct communication.
6. Data Security

We implement robust security measures to protect your information, in compliance with NRS 603A.215 and AICPA GAPP Principle 8 (Security for Privacy):

  • Encryption of sensitive data during transmission and storage.
  • Restricted access to personal information to authorized personnel only.
  • Regular security assessments and employee training on privacy practices (AICPA GAPP 1.2.10).
  • Prompt notification to you in case of a data breach, as required by NRS 603A.220.
  • While we strive to protect your information, no system is completely secure, and we cannot guarantee absolute protection.
7. Your Choices and Rights

In addition to Nevada-specific rights, you may:

  • Access: Request a copy of your personal information.
  • Correct: Request corrections to inaccurate or incomplete data.
  • Delete: Request deletion of your information, subject to legal retention requirements (e.g., IRS seven-year record retention).
  • Opt-Out: Opt out of non-essential communications, such as marketing emails.
    To exercise these rights, contact us at [insert contact email or phone number]. We will respond within 30 days, as required by applicable law.
8. Cookies and Tracking Technologies

Our website uses cookies to enhance user experience and analyze site performance, as disclosed in our privacy notice (NRS 603A.340). You can manage cookie preferences through your browser settings, but disabling cookies may limit website functionality. We use a consent management platform to inform you about cookies and tracking technologies and to obtain your consent where required.

9. Third-Party Links

Our website may contain links to third-party sites. We are not responsible for their privacy practices. Review their privacy policies before sharing information (NRS 603A.340).

10. Retention of Information

We retain your information only as long as necessary for the purposes outlined in this policy or as required by law (e.g., seven years for tax records per IRS guidelines). Working papers and memoranda prepared by our firm remain our property unless otherwise agreed or required by law (NRS 628.430, AICPA ET 501-1).

11. Children’s Privacy

Our services are not directed to individuals under 18. We do not knowingly collect personal information from minors. If such information is collected, we will delete it promptly.

12. Compliance with Federal and State Laws

As a CPA firm engaged in tax preparation, we comply with the Gramm-Leach-Bliley Act (GLBA) and Federal Trade Commission (FTC) Safeguards Rule, ensuring transparency and security in handling nonpublic personal information. We also adhere to IRS Circular 230 and Nevada’s data breach notification requirements (NRS 603A.220).

13. AICPA Compliance

We adhere to the AICPA Code of Professional Conduct, including ET 301, which prohibits disclosure of confidential client information without specific client consent, except in cases of legal compliance, professional reviews, or contractual service provider agreements. Our privacy practices align with the AICPA GAPP, ensuring a comprehensive privacy management framework.

14. Changes to This Privacy Policy

We may update this Privacy Policy to reflect changes in our practices or legal requirements. We will notify you of significant changes via our website, email, or direct mail to your last known address (NRS 603A.340, AICPA GAPP Principle 3). Updates will include the effective date and details on how changes are communicated.

15. Contact Us

For questions, concerns, or to exercise your rights, contact us at:

Cowee CPA ltd.

302 N Minnesota st
Carson City, NV 89703
775-884-3215
[email protected]
www.coweecpa.com

By engaging our services or using our website, you acknowledge that you have read and understood this Privacy Policy.