This Privacy Policy describes the ways in which your personal data is collected and used by Payan & Payan LLC (P2CPA), herein referred to as “P2CPA”, “we”, “us”, “our”). By providing your personal data to P2CPA, you acknowledge and agree that your data may be shared between and/or processed by P2CPA or our third-party affiliates.

It is your responsibility to review and understand this Privacy Policy prior to providing your personal data to us. If you do not accept and agree to the Privacy Policy, please refrain from providing your personal data to us, accessing our websites, and/or utilizing our products and services.

With our websites and services evolving, our Privacy Policy may also change from time to time. Whenever there are changes, the modified policies will be posted on our websites and will be effective at that time. Consequently, each time you access or use our websites or otherwise engage with us, you accept and agree to the most current Privacy Policy maintained on the website. It is your responsibility to be aware of any such changes.

Our websites contain links to other websites which are managed by third parties (including their use of cookies). As a user of links, it is your responsibility to understand those third parties’ privacy policies. Once you leave our websites using links, we have no control over information that is submitted to or collected by any third parties and are not responsible for other websites.

Collection of Personal Data 
In order to provide our products, services, website, and for the other purposes set out in Use of Information below, we collect and process personal data from customers, and other users of our websites, products, and services. We may collect information from you such as, but not limited to, your name, email address, mailing address, phone/fax numbers, date of birth, Social Security Number, foreign tax identification number, driver’s license information, gender, payment information, employment information, information related to your use of our, and third-party, websites, products and services (“Personal Data“). You are not required to provide us with all of the Personal Data listed above, but if you do not do so, we may not be able to effectively provide you with our products, services, and information. In certain circumstances, you will need to provide us with specific categories of Personal Data (including name, email address and payment information) in order to enter into a contract with us and for us to perform that contract.

From time to time and as permitted by applicable law(s), we may collect Personal Data about you and update any existing Personal Data that we currently hold from other third-party sources, including publicly available data sources, publicly available social networking sites such as LinkedIn, your employer, or data brokers such as Acxiom.

See “Use of Information” section below for details regarding the ways that we use and process your personal data.

Use of Information
Your Personal Data may be used in the following ways:

·         To provide our products and services to you

·         To enhance and improve our products and services, for example, by performing internal research, analyzing user trends, and measuring demographics and interests

·         To process payments from you (including, but not limited to), voluntary contributions, examination fees, payments for any products or services that you choose to purchase from us

·         To process payments to you (including, but not limited to, refunds or reimbursements)

·         Internal purposes, such as website and system administration or internal audits and reviews

·         To provide access to restricted parts of our websites.

·         To communicate with you regarding products/services that may be of interest to you

·         To respond to your requests and inquiries

·         To comply with applicable law(s), for example, to comply with a search warrant, subpoena or court order) or to carry out professional ethics/conduct investigations

·         From time to time we may provide statistics about the usage levels of the Site and other related information to reputable third parties, but these statistics will not include information which will allow you to be identified

We will process your Personal Data for the purposes identified above on the following bases:

1.    Our legitimate interests, which include processing such Personal Data for the purposes of providing and enhancing the provision of our products, services, and information, as well as advertising further products, credentials, designations, services and information to you;

2.    Where such processing is necessary to perform our contract with you or to take steps before entering into our contract with you; and

3.    As necessary to comply with our legal obligations, resolve disputes and enforce our contractual agreements.

Unless a longer retention period is required by applicable law, we will retain your information for as long as your account is active, as well as for a short additional period afterwards to cover any outstanding issues or queries that may arise in relation to your account (for example, outstanding payments). This period of retention is subject to our review and alteration.

Sharing and Disclosure to Third Parties 
We may disclose your Personal Data to third parties from time to time under the following circumstances:

1.    You request or authorize the disclosure of your personal details to a third party.

2.    The information is disclosed as permitted by applicable law(s) and/or in order to comply with applicable law(s) (for example, to comply with a search warrant, subpoena, or court order).

3.    The information is provided to our agents, vendors or service providers who perform functions on our behalf. See below for additional details.

It is likely that the identity and categories of such third parties will change during the life of your account but, depending on your use of the Site, it is anticipated that your Personal Data will be disclosed to the following categories of third-party service providers who perform functions on our behalf. We require that our third-party service providers only use your Personal Data as necessary to provide the requested services to us and each service provider is subject to a set of terms consistent with this Privacy Policy.

·         Hosting providers for the secure storage and transmission of your data

·         Identity management providers for authentication purposes

·         Database software providers for the management and tracking of your data

·         Legal and compliance consultants, such as external counsel, external auditors, or tax consultants

·         Advertising partners, including social media providers, for the delivery of targeted advertisements

·         Marketing providers who send communications on our behalf regarding our products and services

·         Payment solution providers for the secure processing of payments you provide to us

·         Publishers and learning providers who develop products on our behalf

·         Technology providers who assist in the development and management of our web properties

·         Fulfillment and postal vendors for the fulfillment of our products and services

Collection of Information Through Cookie Use 
We may obtain information about your general internet usage by using a “cookie” file. A cookie is an element of data that a website can send to your browser, which may then be stored on your hard drive. If you do not agree, you can choose to not receive a cookie file by enabling your web browser to refuse cookies or to prompt you before you accept a cookie.

The following types of cookies may be used on our websites:

1.    Essential Cookies: These cookies are necessary for our websites to work properly. They are usually only set in response to actions you take such as logging in or completing online forms. You can set your browser to block or alert you about these cookies, but some parts of our sites will not function if these cookies are blocked.

2.    Functionality Cookies: These cookies enhance the functionality of our websites by storing your preferences (such as your preferred language or the region that you are in) and allow us to provide enhanced features on our sites such as videos. These cookies may be set by us or by third-party content that we have placed within our pages. If you do not allow these cookies, some of the features on our websites may not function properly and you may not receive a personalized experience when visiting our sites.

3.    Performance Cookies: These cookies allow us to count page visits and traffic sources so we can measure and improve the performance of our sites. They help us to understand which pages are visited most frequently and how visitors interact with our sites. Any information collected by performance cookies is aggregated and therefore not identifiable. If you do not allow these cookies we will not receive data related to your visits to our sites.

4.    Third-Party Cookies: These cookies may be set through our site by our advertising partners, such as Google or Adobe. They may be used by these companies to enable them to build a profile of your interests and show relevant advertisements on other sites. These cookies are based on identifying your browser and internet device. If you do not allow these cookies, you will experience a decrease in the targeted advertisements that you see online.

If you opt in to use the “Remember me” feature on our websites, we will place a persistent cookie on your hard drive and you will not be required to log in for every session. By disabling cookies on your machine or clearing your browsing history you may deactivate the persistent cookie.

All major browsers allow you to block or delete cookies from your system. To learn more about your ability to manage your preferences related to cookies, please consult the privacy features within your browser.

Further information about cookies:

Communication Preferences
We strive to provide you with relevant and useful information related to our products, services, and industry news. You can update your communication preferences at any time by visiting the preference center within your online account on our website(s). Additionally, you can contact us using the information listed at the bottom of this policy to make changes to your communication preferences. Any promotional emails that we send will include a link at the bottom of the email to unsubscribe.

Transfer of personal data internationally
By providing us with your personal data, you acknowledge and agree that we may from time to time transfer any of your personal data to any of our offices or to the offices of any of our affiliates, agents or appointed representatives located around the world. We have implemented appropriate safeguards for transfers of personal information originating from the European Economic Area (EEA) to countries located outside of the EEA. These safeguards include implementing standard data protection clauses which have been approved by the European Commission or (in relation to transfers from the European Union to the USA) transferring Personal Data to entities who have signed up to the EU-U.S. Privacy Shield. Please do not submit any personal data to us if you do not wish for your data to be transferred internationally.

Security and Other 
We use reasonable measures to strive to safeguard and secure the personal data we collect. Any transmission of personal information is at your own risk. Technology, such as, but not limited to, Transport Layer Security (TLS) and Secured Socket Layer (SSL), is used to enhance security and reduce risk of loss. Our security practices, processes or technology do not guarantee absolute security of your information and you should take all normal personal precautions such as, but not limited to, not sharing passwords, closing browsers, and not using public networks (e.g., internet cafes, etc.).

Parents and Children 
We do not knowingly collect personal information from children under the age of 13. Parents have the right to terminate the registration of a child under the age of 13 by contacting us using the information listed at the bottom of this policy.

Subject Access/User Rights
As a user, you are subject to the following rights:

·         The right to be informed of the use of your Personal Data

·         The right to access and/or to require the correction or erasure of your Personal Data

·         The right to block and/or object to the processing of your Personal Data

·         The right to not be subject to any decision based solely on automated processing of your Personal Data

·         In limited circumstances, you may have the right to receive Personal Data in a format which may be transmitted to another entity.

·         If you have a complaint in relation to the processing of your data carried out under this Privacy Policy, you have the right to lodge a complaint with your local supervisory authority. If you are located in the European Union, you can find the details of your local supervisory authority here.

You may seek to exercise any of these rights by updating your information online (where possible) or by sending a written request to our office using the contact details listed below:

Payan & Payan
Certified Public Accountants, LLC
7936 W Sahara Ave.
Las Vegas, Nevada 89117
Phone: (702) 233-9526
Fax: (702) 255–3622

Contact Information
You are encouraged to report any improvements, suggestions, or any suspected breaches of privacy or security to us by using the contact information listed above.