Privacy Policy and Disclaimer
Updated January 26, 2021
Toplitzky & Company understands the importance of privacy, collecting, maintaining and using personal information. This Privacy Policy and Disclaimer (Policy) applies to any person that uses or accesses the website owned and maintained by Toplitzky & Company, www.toplitzky.com (Site) or who receives services from Toplitzky & Company in his or her individual capacity.
BY USING OR ACCESSING THIS SITE, WWW.TOPLITZKY.COM YOU AGREE TO THIS PRIVACY POLICY AND DISCLAIMER. PLEASE READ THE POLICY CAREFULLY.
The information, artwork, text, video, audio, or pictures (collectively "Information") contained on the Site is owned and operated by Toplitzky & Company. The Information on this Site is provided by Toplitzky & Company for general guidance and is intended to provide users general information of interest. The Information provided is not intended to replace or serve as a substitute for any accounting, tax, legal or other professional advice. Based on specific facts or circumstances, the application of laws and regulations may vary. You should consult with a Toplitzky & Company professional or other applicable professional before making any decision or taking any action.
We try to make sure that the Information on the Site is accurate and obtained from reliable sources. Toplitzky & Company does not guarantee or warrant the Site. Therefore, the Information is provided "as is" without warranties of any kind, express or implied, including accuracy, timeliness, and completeness. We make no representation, warranty or guarantee that the Site will be error-free, omission-free or free of viruses. Tax articles and other Information on this Site are not intended to be used, and cannot be used, by any taxpayer for the purpose of avoiding accuracy-related penalties that may be imposed on the taxpayer. In no event shall Toplitzky & Company, its related partners, principals, managing directors, agents or employees be liable for any direct or indirect damages, whatsoever, without regard to the form of any action, arising out of or in connection with the Site, any content on or accessed by use of the Site, or any copying, display or other use hereof.
Cookies
We use "cookies" on this site. A cookie is a piece of data stored on a site visitor's hard drive to help us improve your access to our Site and identify repeat visitors to our Site. Cookies can also enable us to track and target the interests of our users to enhance the experience on our Site. Performance cookies such as Google Analytics, are used and help us keep track of the pages visited and help us to determine what is important and of interest to our Site visitors.
By accessing our Site, you agree to the use of cookies as described herein. You can disable cookies on your device. To learn more about cookies, see www.allaboutcookies.org.
Information
Toplitzky & Company is the sole owner of the information collected on this Site. We only have access to/collect information that you voluntarily give us via email or other direct contacts from you, such as your name, address, email address, phone number. We will not sell or rent this information to anyone.
We will use your information to respond to you, regarding the reason you contacted us. We do not disclose any nonpublic personal information about our clients or former clients to any third parties except required by the Code of Professional Ethics and Ethics Rulings of the American Institute of Certified Public Accountants (AICPA), or as permitted by law.
Toplitzky & Company, when legally compelled to do so, may disclose any of your information or in good faith, believes the law requires such disclosure, or disclose your information for the protection of the legal rights of Toplitzky & Company.
Unless we have specifically requested and have provided a secure transmission method, we request that you do not send sensitive information such as social security number, health insurance number, driver’s license number, credit card number, bank routing, ABA or account number, birth date, or any other personally identifiable information.
Security
We are committed to helping ensure that your information is secure. When you submit sensitive information via the firm’s portals, your information is encrypted and transmitted to us in a secure way. We will not ask for sensitive information to be submitted via our website contact forms. Unencrypted means of transmitting data, such as emails and website contact forms, are not considered a safe way of sending sensitive information (e.g., financial information, social security card numbers or credit card information). We take care of and use reasonable measures to protect user information and unlawful access to information. No transmission over the internet, data storage, or security systems or measures are fully secure. We, therefore, cannot guarantee the security of any information we have received from you or transmitted to you.
If you believe your information is not secure due to a problem on our Site, please contact immediately at info@toplitzky.com.
Links
As a matter of convenience to the user, Toplitzky & Company has provided links to websites owned and operated by others (Third Party Sites). Toplitzky & Company does not have control of the Third Party Sites. Toplitzky & Company is not responsible for the content on the Third Party Sites and makes no representations or warranties regarding privacy policies, computer viruses, or other damage that may be caused by downloading information from Third Party Sites. This Policy does not apply to Third-Party Sites. We reserve the right to request the removal of links from another site to www.toplitzky.com.
Opt-Out
If you do not want to receive any marketing-related materials from us, please see How to Contact Us to opt-out from receiving such information.
Other Matters
You may not copy or use the logo of Toplitzky & Company without express written permission. Contact info@toplitzky.com to request such permission.
This Site’s intended use is for persons older than 13 in accordance with the Children’s Online Protection Act of 1998.
The site does not detect or react to a browser’s Do Not Track setting. The site does not track personally identifiable information and Google Analytics statistics are anonymized.
California Consumer Privacy Act-Effective January 1, 2020, updated October 23, 2020
Information for California Residents
In addition to our full Privacy Policy at https://www.toplitzky.com/privacy, this CCPA Privacy Notice applies to certain California residents (“Consumers”) from whom we collect personal information as a business under the California Consumer Privacy Act of 2018 (California Civil Code §§ 1798.100 to 1798.199) and its implementing regulations, as amended or superseded from time to time (“CCPA”).
For the purposes of this CCPA Privacy Notice, “Personal Information” means information that identifies, relates to, describes, is reasonably capable of being associated with, or could reasonably be linked, directly or indirectly, with a particular consumer or household, or as otherwise defined by the CCPA.
Personal Information does not include information that is:
· Lawfully made available from government records;
· Deidentified or aggregate information; or
· Otherwise excluded from the scope of the CCPA.
Consumer does not include a natural person acting as a job applicant to, employee of, owner of, director of, officer of, medical staff member of, or contractor of Toplitzky & Company to the extent such person’s Personal Information is collected within the context of the person acting in such role.
California Consumers’ Rights and Choices
If you are a Consumer, the CCPA may permit you to request information regarding the:
· Categories of Personal Information (as defined by the CCPA) collected, sold or disclosed by us;
· Purposes for which categories of Personal Information collected by us are used;
· Categories of sources from which we collect Personal Information;
· Categories of third parties with whom we share Personal Information; and
· Specific pieces of Personal Information we have collected about you and in some cases your Household.
In addition, if you are a Consumer, you may:
· Opt out of the sale of your Personal Information, in some circumstances;
· Opt out of receiving marketing communications from us; however, you may still receive administrative communications regarding our services;
· Opt in to certain financial incentive programs we may offer related to the collection, retention, or sale of your Personal Information; and
· Request that we and our service providers delete Personal Information we have collected from you, in some circumstances.
Further, the CCPA provides Consumers with the right not to receive discriminatory treatment by a business for the exercise of these CCPA privacy rights, subject to certain limitations.
Collection and Disclosure of Personal Information from Consumers
The table(s) below outline how we handle Personal Information collected about Consumers in the preceding 12 months from the date this CCPA Privacy Notice was last reviewed.
Category of personal information we may collect: Identifiers
The personal information contains:
The Identifiers contain the following information: names, addresses, phone numbers, social security numbers, email addresses, driver's license number, date of birth, bank account numbers, permanent resident number.
Whether we have sold or otherwise disclosed the Personal information in the previous 12 months:
We have not sold the personal information in the previous 12 months. However, we may have otherwise shared the personal information with third parties in the previous 12 months.
Categories of Third Parties, If Shared:
Our Service Providers, Government entities, Third parties integrated into our services
Category of personal information we may collect: Personal Characteristics
The personal information contains:
The Personal Characteristics contain the following information: age.
Whether we have sold or otherwise disclosed the Personal information in the previous 12 months:
We have not sold the personal information in the previous 12 months. However, we may have otherwise shared the personal information with third parties in the previous 12 months.
Categories of Third Parties, If Shared:
Our Service Providers, Government entities, Third parties integrated into our services
Category of personal information we may collect: Commercial Information
The personal information contains:
The Commercial Information contain the following information: names, addresses, phone numbers, business ownership.
Whether we have sold or otherwise disclosed the Personal information in the previous 12 months:
We have not sold the personal information in the previous 12 months. However, we may have otherwise shared the personal information with third parties in the previous 12 months.
Categories of Third Parties, If Shared:
Our Service Providers, Government entities, Third parties integrated into our services
Category of personal information we may collect: Professional Information
The personal information contains:
The Professional Information contain the following information: employment history.
Whether we have sold or otherwise disclosed the Personal information in the previous 12 months:
We have not sold the personal information in the previous 12 months. However, we may have otherwise shared the personal information with third parties in the previous 12 months.
Categories of Third Parties, If Shared:
Our Service Providers, Government entities, Third parties integrated into our services
Use of Personal Information
Such information may be used for the purposes disclosed in our Privacy Policy, https://www.toplitzky.com/privacy, and the purposes described below, or as otherwise permitted or required by applicable law or disclosed to Consumers at the time of collection: To perform services requested by the client or prospective client, including related billing and collection. To improve our website. To respond to legal actions and/or law enforcement requests and otherwise as required by applicable law, court order, or governmental regulations. To analyze information related to a sale, merger, divestiture, restructuring, reorganization, or dissolution, whether as a going concerning or as part of bankruptcy, liquidation, or similar proceeding.
Collection of Personal Information
In the preceding 12 months since this CCPA Privacy Notice was last reviewed, we have collected Personal Information from the following categories of sources: Directly from you (e.g. forms you complete or products and services you purchase), Directly or indirectly from others, Public records from government entities.
Requests
If you are a Consumer, you can make requests to know what personal information we have collected you in the past 12 months or to delete your personal information via info@toplitzky.com or (323) 658-5477.
We have not sold your Personal Information for the preceding 12 months from the date of the last review of this CCPA Privacy Notice.
Please be aware that we do not accept or process requests through other means (e.g., via fax or social media).
We will review the information provided and may request additional information to ensure we are interacting with the correct Consumer. If you have a password-protected online account with us, you may be required to log-in to your account for identity verification. If you do not have an account with us, additional information to verify your identity may be required by law before we may take action upon such a request. This additional information may vary depending on the nature of your request and/or the nature of the information about which your request relates. In some cases, we may also be required by law to obtain a signed declaration under penalty of perjury from you that you are the subject of the request being made. If we suspect fraudulent or malicious activity on or from your account, we will delay taking action on your request until we can appropriately verify your identity and the request as authentic.
By law, we are not required to collect Personal Information that we otherwise would not collect in the ordinary course of our business, retain Personal Information for longer than we would otherwise retain such information in the ordinary course of our business, or reidentify or otherwise link information that is not maintained in a manner that would be considered Personal Information. If we have not requested specific additional information from you to verify your request, please do not send such information.
We generally will aim to avoid requesting additional information from you for the purposes of verification. However, if we cannot reasonably verify your identity or more information is needed for security or fraud-prevention purposes, we may consider any of the following factors, alone or in combination, in requesting additional information:
· The type, sensitivity, and value of the Personal Information collected and maintained about the Consumer, as applicable law requires a more stringent verification process for sensitive or valuable personal information;
· The risk of harm to the Consumer posed by any unauthorized access or deletion;
· The likelihood that fraudulent or malicious actors would seek the Personal Information;
· Whether the Personal Information to be provided by the Consumer to verify their identity is sufficiently robust to protect against fraudulent requests or being spoofed or fabricated;
· The manner in which we interact with the Consumer;
· Available technology for verification; and
· Other factors that may be reasonable in the circumstances, are consistent with industry practice, are recommended by California government officials, or which may be required by law or regulation following the effective date of this CCPA Privacy Notice.
If your request is regarding household information, the same verification steps above may be required before we can provide you with aggregate household information. In addition, if you do not have a password-protected online account with us, for us to process a request for access to or deletion of specific pieces of information regarding your household, we may need all members of the household to make the request, and we may need to individually verify each household member and that each member making the request is currently a member of the house.
We reserve the right to charge a reasonable fee or take other appropriate action in response to requests from a Consumer or household that are manifestly unfounded or excessive, in particular because of their repetitive character.
You may designate an authorized agent to make a request on your behalf pursuant to applicable law. We accept documentation of your designation in the form of a valid power of attorney and/or a written authorization signed by you and the authorized agent. You must submit evidence of your designation of an authorized agent in writing to: 8383 Wilshire Blvd., Ste 240, Beverly Hills, CA 90211-2445, United States. We may require verification of your authorized agent in addition to the information for verification above for Consumers and households.
Children
Our services are not directed to children, and we do not knowingly collect or sell Personal Information from children under the age of 16. If you learn that a child has provided us with Personal Information, then you may contact us through the Contact Us section below.
Notice of Financial Incentive
We do not offer financial incentives to Consumers based upon the collection, retention or sale of a Consumer’s Personal Information.
Contact Us
If you have any questions or concerns regarding this CCPA Privacy Notice, contact info@toplitzky.com
Last updated: January 26, 2021