Martin Starnes & Associates CPAs (hereafter referred to as MSA) understands the importance of protecting the privacy of our clients and others who visit our Web site. We consider any personal information you may supply to us to be personal and confidential, and we are committed to using this information solely for the purpose of providing you with superior service and convenient access to the right products and services.

We take our commitment to safeguarding client information seriously, which is why we have adopted the following principles:

• MSA makes every effort to collect, retain, and use client information only where we believe it is useful (and as allowed by law) in administering MSA business and to provide products, services, and other opportunities to our clients.
• MSA limits employee access to personally identifiable information to those with a business reason for knowing such information. MSA stresses the importance of confidentiality and client privacy in the education of its employees. MSA also takes appropriate disciplinary measures to enforce employee privacy responsibilities.
• MSA does not disclose our clients' personal or account information to unaffiliated third parties, except for the transferring of information to reputable credit reporting agencies; or when the information is provided to help complete a client initiated transaction; the client requested the release of the information; or the disclosure is required or allowed by law.
• MSA maintains appropriate security standards and procedures regarding unauthorized access to client information.

If MSA provides personally identifiable information to a third party, we insist that the third party adhere to similar privacy principles that provide for keeping such information confidential.