To comply with regulations stipulated by the Code of Ethics prescribed by Institute of Chartered Accountants (ICAI) of India that does not permit solicitation in any form or manner, by accessing this site you acknowledge that you are seeking information of your own accord and volition and that no form of solicitation has taken place by R.J. Soni & Associates or its members. This site (www.rjsa.com) should not be construed as an attempt to create a CA-client relationship of any manner. This site is meant to provide information to those who specifically request this information and does not purport to be exhaustive in relation to the information contained herein. R.J. Soni & Associates does not assume any responsibility for any acts or omissions arising from the use of information provided on this site and visitors to this site are advised to seek independent professional guidance before proceeding to act on any information provided herein.

The firm is committed to maintaining the privacy and integrity of PII and PSI, and this privacy statement describes the firm's approach on addressing all such issues. This privacy statement provides details about the types of personal information that we collect, how we use, process, protect and disclose such personal information, and the rights individuals have to control our usage and disclosure of such personal information. By using this site and submitting any personal information, you agree to the use and disclosure by the firm of such information in accordance with this privacy statement.

Data Collection

We may collect personal information from clients, customers, employees, contractors, and other individuals. We collect such information when it is necessary for business purposes. Usually, we collect information like the contact details and organizational roles of our clients, suppliers, and other business contacts. In the course of providing professional services to our clients, we may need to collect more detailed personal information (for instance, financial details if we are engaged to perform financial or tax services). Through this website, we only collect PII or PSI that is specifically and voluntarily provided by visitors having regard to the purpose for its disclosure. The firm receives limited personal information, such as name, title, company address, email address, and telephone and fax numbers from website visitors. Demographic information, including gender and occupation, is not actively sought but may be submitted when a visitor responds to an online job application or registers for our alumni programme. It is our policy to limit the information collected to only the minimum information required to complete a visitor's request. As we use the website as a recruiting tool, a visit to the website may also result in the user sending a resume to an individual within the firm, which may contain more detailed information.

Use of Personal Information

The main purposes of collecting personal information about individuals are as follows:

• Providing services
• Respond to an individual's request
• Maintaining contact with clients
• Keeping clients and other contacts informed of the services we offer and industry developments that may be of interest to them, and to notify them of service offerings, seminars, and other events we organise
• General management and reporting purposes, such as invoicing and account management
• Recruitment of staff and providing internal services to them
• All other lawful purposes related to our business and in furtherance to fulfilment of lawful contract

Personal information collected by us through this site is used only for the intended purpose stated at the time that the information is collected or for the purposes specified above.

We do not routinely disclose or transfer an individual's personal information to other organisations unless we have the prior and specific permission of the individual or the entity that provided such information on behalf of such individuals or unless:

• Such disclosure or transfer is permitted under this privacy statement or the disclosure or transfer required by law, including for the purpose of compliance with court orders, requests, or orders from legal authorities or law enforcement agencies requiring such disclosure;
• Such disclosure is required to help investigate, prevent, or take action regarding unlawful and illegal activities, suspected fraud, economic offences, potential threats to the safety or security of any person, violations of website terms of use, or to defend against legal claims;
• The disclosure is required for us to use or process the data for the purpose for which it was obtained.

Disclosure of Personal Information

Except as set out in this privacy statement or specifically allowed under law, we will not disclose, share, sell, or rent an individual’s personal information to any third party. If an individual wishes to update or change any information, he or she may do so by requesting to us and we will prospectively cease to use or modify his or her personal information. If an individual has any queries about our privacy practices, he or she may address such matters to info@rjsa.com. This privacy policy may be amended as and when the firm feels a need to, without any prior notice to the intended user. Please make sure you read the policy every time you visit us on the website to keep updated about any such changes.