Non-public confidential information is confidential financial information that is provided by the client, developed from the engagement, or obtained by us with the permission of the client. In the course of providing services to a client, we do collect such non-public information about the client. It is the information provided to us by the client from accounting records, worksheets, documents and discussions, as well as information that we obtain about the client from third parties and information that we develop about the client as part of the engagement. We retain this information in records relating to professional services that we have been retained to provide to the client so that we are better able to provide those services and in order to comply with professional guidelines.
We require all such information about our current and former clients to be kept confidential by our staff. We will not disclose any information about our clients without their approval, except as required or permitted by law. Permitted disclosures of non-public confidential information include, for instance, providing information to employees and, in limited situations, to unrelated third parties who need to know that information to assist us in providing the required services. In all such situations, we stress the confidential nature of the information being shared and we maintain physical, electronic, and procedural safeguards to protect this non-public confidential information.