Privacy Policy

Effective date: December 11, 2025

Purpose and scope

William Khalilieh CPA Professional Corporation (the "Firm", "we", "us", or "our") is a licensed public accounting firm in the Province of Ontario. We provide professional services such as assurance, compilation, tax, advisory and related services to individuals and organizations. We are committed to protecting the privacy and confidentiality of personal information in our care.

This Privacy Policy explains how we collect, use, disclose, retain, and safeguard personal information in the course of our professional practice and through our website, in accordance with applicable Canadian privacy laws, including the Personal Information Protection and Electronic Documents Act ("PIPEDA") and any other applicable provincial privacy laws.

As members of the Chartered Professional Accountants of Ontario, we are also subject to the CPA Ontario Rules of Professional Conduct, which impose strict obligations of confidentiality regarding client information. This policy applies to personal information about identifiable individuals, including our clients, prospective clients, website visitors, and other individuals whose personal information we handle in connection with our services.

What is "personal information"?

"Personal information" means information about an identifiable individual, such as: name, address, email address, telephone number; date of birth and government-issued identifiers (e.g., SIN where necessary for tax filings); financial and tax information (e.g., income, assets, deductions, banking details); identification numbers associated with tax, payroll, or government programs; employment and compensation details; records of communications with us; any other information that identifies you or can be linked to you.

Business contact information (such as name, title, and business address or phone number used solely for business purposes) may be excluded from some privacy law requirements.

What personal information we collect

The personal information we collect depends on the services we provide and our interactions with you. It may include:

• Client and engagement information — contact details; identification information for "Know Your Client" and anti-money laundering purposes where required; financial records, tax slips, payroll records, investment and banking information, accounting records, invoices, receipts, and other documents you or third parties provide to us; information about your business, ownership structures, and related parties.
• Website and communication information — information you submit via contact forms, email, phone, or other communication channels; technical information from your use of our website, such as IP address, browser type, device information, and pages visited.
• Employment and contractor information — résumés, cover letters, references, employment history, and other information provided in connection with job applications or contracting relationships.

We generally collect personal information directly from you, but may also receive it from your authorized representatives (e.g., legal counsel, financial advisors, family members); government authorities (e.g., Canada Revenue Agency); financial institutions and other third parties, with your consent or as permitted or required by law.

Purposes for collecting personal information

We collect, use, and disclose personal information for purposes including:

• providing professional services (accounting, tax, assurance, advisory and related services; preparing financial statements, tax returns and other deliverables; communicating with you about your engagement);
• client onboarding and relationship management (verifying identity and due diligence where required; opening, maintaining and managing client relationships; responding to inquiries);
• regulatory and legal compliance (complying with laws, regulations, professional standards; cooperating with lawful requests from regulatory authorities, courts, law enforcement, or professional practice inspectors such as CPA Ontario quality inspections);
• billing, payment and business operations (issuing invoices, processing payments, maintaining financial records, practice management);
• marketing and communications (optional — newsletters, updates and information about our services, in compliance with Canada's anti-spam laws (CASL); you may opt out at any time);
• recruitment and employment; and
• other purposes identified at the time of collection or as permitted or required by law.

We do not collect, use, or disclose personal information for purposes other than those identified above, unless we obtain further consent or are permitted or required by law.

Consent

We collect, use, and disclose personal information with your knowledge and consent, except where otherwise permitted or required by law. Your consent may be express (orally, in writing, or electronically — e.g., engagement letters, signed forms, checking a box on a website form) or implied (for example when you provide information to us for the purpose of receiving services).

You may withdraw or modify your consent at any time, subject to legal or contractual restrictions and reasonable notice; if you withdraw consent for certain uses, we may be unable to continue to provide some services.

Limiting collection

We limit the collection of personal information to what is reasonably necessary for the purposes identified in this policy or otherwise disclosed at the time of collection and permitted by law.

Use, disclosure, and retention of personal information

a) Use and disclosure — We use and disclose personal information only for the purposes described in this policy, or for compatible purposes, unless you consent otherwise or the law permits or requires it. We may disclose personal information:

• within the Firm, to partners, employees, and contractors who need it to provide services to you;
• to third-party service providers who assist us (technology, data storage, document management, printing, administrative or professional services) bound by appropriate confidentiality and security obligations;
• to professional practice inspectors, regulators, or professional bodies who may review our client files (e.g., CPA Ontario);
• to government authorities, law enforcement, courts, or regulatory bodies where required or permitted by law; and
• in the context of a business transaction such as a merger, acquisition, or sale of all or part of our practice, subject to appropriate safeguards.

We do not sell personal information.

b) Retention — We retain personal information for as long as necessary to fulfill the identified purposes, to meet legal, regulatory and professional obligations, and to preserve appropriate records of our work. Retention periods may extend beyond the end of our relationship with you. When personal information is no longer required, we will securely destroy, anonymize, or delete it in accordance with our retention policies and applicable laws.

Accuracy

We make reasonable efforts to ensure that personal information in our possession is accurate, complete, and up to date, as required for the purposes for which it is used. We rely on you to provide updates when your information changes. You can request corrections at any time.

Safeguards

We protect personal information using appropriate physical, organizational, and technological safeguards, consistent with the sensitivity of the information and professional standards for CPA firms. Safeguards may include:

• physical (secure office premises, locked filing cabinets, controlled access);
• organizational (confidentiality agreements, policies and procedures, training for partners, staff, and contractors);
• technological (password protection, encryption, firewalls, secure backup, restricted access to electronic files on a need-to-know basis).

While we take reasonable steps to protect personal information, no security measures can guarantee absolute security. We encourage you to use caution when transmitting information electronically.

Your rights: access, correction, and questions

Subject to limited exceptions under applicable law, you have the right to access the personal information we hold about you, request corrections or updates where it is inaccurate or incomplete, and ask questions about our privacy practices. We may require sufficient information to verify your identity and to locate the information requested. In some cases there may be reasonable fees associated with retrieving and providing access; we will inform you in advance if any fees apply.

We aim to respond to written requests within about 30 days where feasible. To exercise your rights, please contact our Privacy Officer in writing (see Contacting us).

Our website, cookies, and analytics

When you visit our website, we may collect limited technical information such as IP address; browser type and version; device type and operating system; pages visited, date and time of visits, and referring website. We may use cookies or similar technologies to operate and improve our website, understand how visitors use our site, and remember your preferences. You can typically manage or disable cookies through your browser settings; however, this may affect your ability to use certain features.

If we use third-party analytics or service providers (hosting, email communications, or form handling), they may collect or process information on our behalf, subject to appropriate contractual safeguards. Our website may contain links to external sites we do not operate; we are not responsible for their privacy practices.

Cross-border transfers

Some of our third-party service providers or data storage solutions may be located outside of Ontario or Canada. When personal information is transferred or stored outside of Canada, it may be subject to the laws of the jurisdiction where it is processed, including lawful access by government authorities in that jurisdiction. We take reasonable steps to ensure appropriate safeguards are in place, consistent with legal requirements.

Children's privacy

Our services are generally directed to adults. We do not knowingly collect personal information from children under the age of majority in Ontario without appropriate consent from a parent or legal guardian.

Changes to this Privacy Policy

We may update this Privacy Policy from time to time to reflect changes in our practices, legal requirements, or technology. When we make changes, we will post the revised policy on our website with an updated effective date. Your continued use of our services or website after any changes constitutes your acceptance of the revised policy.

Contacting us (Privacy Officer)

If you have any questions, concerns, requests for access or correction, or complaints about our privacy practices, please contact:

Privacy Officer, William Khalilieh CPA Professional Corporation
Email: info@wkcpa.ca
Telephone: 289.813.4056
Mailing address: 5063 North Service Rd. Suite 200, Burlington, Ontario L7L 5H6

We will review and respond to privacy-related inquiries in a timely manner.