Privacy Policy

1. Introduction

N. Betharia & Associates >, Chartered Accountants (FRN: 117991W) ("we," "our," or "us") is committed to protecting your privacy and ensuring the confidentiality of your personal and financial information. This Privacy Policy explains how we collect, use, store, and protect your information in compliance with the Institute of Chartered Accountants of India (ICAI) Code of Ethics, the Information Technology Act, 2000, and other applicable laws.

2. Information We Collect

2.1 Client Information

• Personal identification details (Name, Address, PAN, Aadhaar, etc.)
• Financial records and statements
• Tax-related documents and returns
• Business and corporate information
• Bank account details and financial transactions
• Contact information (email, phone numbers)

2.2 Website Information

• Browser type and version
• IP address and location data
• Pages visited and time spent
• Cookies and similar tracking technologies

3. How We Use Your Information

We use your information solely for legitimate professional purposes including:

• Providing accounting, audit, tax, and consulting services
• Compliance with statutory and regulatory requirements
• Communication regarding your engagements
• Maintaining accurate records as required by law
• Improving our services and website functionality

4. ICAI Compliance and Professional Standards

As members of the Institute of Chartered Accountants of India (ICAI), we strictly adhere to:

• Section 38 of the Chartered Accountants Act, 1949 regarding professional secrecy
• ICAI Code of Ethics including fundamental principles of confidentiality
• Standards on Auditing (SA) and other professional standards
• Confidentiality obligations under client engagement letters

5. Data Security and Protection

We implement robust security measures to protect your information:

• Encrypted data transmission and storage
• Secure physical and digital file storage systems
• Access controls and authentication protocols
• Regular security audits and updates
• Staff training on data protection protocols
• Backup systems with appropriate security controls

6. Information Sharing and Disclosure

We maintain strict confidentiality and only disclose information when:

• Required by law or regulatory authorities
• Authorized by you in writing
• Necessary for legal proceedings or court orders
• Required for statutory audits or tax assessments
• Shared with authorized third-party service providers under confidentiality agreements

We do not sell, rent, or trade your personal information to third parties.

7. Data Retention

We retain your information in accordance with:

• ICAI guidelines on record retention
• Income Tax Act requirements (minimum 8 years)
• Companies Act provisions where applicable
• Other statutory and regulatory requirements
• Client engagement agreements

8. Your Rights

You have the right to:

• Access your personal information held by us
• Request correction of inaccurate information
• Understand how your information is being used
• Withdraw consent where applicable (subject to legal obligations)
• Lodge complaints regarding data handling

9. Cookies and Website Analytics

Our website uses cookies to enhance user experience. You can control cookie settings through your browser. We may use analytics tools to improve website performance and user experience.

10. Third-Party Services

We may use trusted third-party service providers for specific functions (software, cloud storage, etc.). All such providers are bound by confidentiality agreements and are required to maintain the same level of data protection.

11. Updates to Privacy Policy

We may update this Privacy Policy periodically to reflect changes in legal requirements or business practices. Updated versions will be posted on our website with the effective date.

12. Contact Information

For any privacy-related queries or concerns, please contact us:

13. Governing Law

This Privacy Policy is governed by Indian laws, including the Information Technology Act, 2000, and the Chartered Accountants Act, 1949. Any disputes will be subject to the jurisdiction of courts in Nagpur, Maharashtra.