Disclaimer and Privacy

No Rendering of Advice
The information contained within this website is provided for informational purposes only and is not intended to substitute for obtaining accounting, tax, or financial advice from a professional accountant.

Presentation of the information via the Internet is not intended to create, and receipt does not constitute, an accountant-client relationship. Internet subscribers, users and online readers are advised not to act upon this information without seeking the service of a professional accountant.

Any U.S. federal tax advice contained in this website is not intended to be used for the purpose of avoiding penalties under U.S. federal tax law.

Accuracy of Information
While we use reasonable efforts to furnish accurate and up-to-date information, we do not warrant that any information contained in or made available through this website is accurate, complete, reliable, current or error-free.

We assume no liability or responsibility for any errors or omissions in the content of this website or such other materials or communications. If you wish to contact the webmaster of this website, please call CPA Websites Solutions at 800-896-4500.

Disclaimer of Warranties and Limitations of Liability
This website is provided on an “as is” and “as available” basis. Use of this website is at your own risk. We and our suppliers disclaim all warranties. Neither we nor our suppliers shall be liable for any damages of any kind with the use of this website.

Links to Third Party Websites
For your convenience, this website may contain hyperlinks to websites and servers maintained by third parties. We do not control, evaluate, endorse or guarantee content found in those sites. We do not assume any responsibility or liability for the actions, products, services and content of these sites or the parties that operate them. Your use of such sites is entirely at your own risk.

Privacy Policy

Adams & Miles LLP (“Adams & Miles”) is committed to protecting the privacy of personal information relating to its clients, employees, and others with whom the firm deals, in accordance with applicable law and professional obligations. The relationships between an accounting firm and its clients are based on trust. Adams & Miles understands the importance of this trust and how it is embodied in the ways in which we protect personal information that we receive in the course of carrying on our business.

This Privacy Policy has been prepared to inform you of our practices concerning the collection, use, and disclosure of Personal Information (as defined below).

Adams & Miles may revise this Privacy Policy at any time, within its sole discretion, and without any notice. You are responsible for visiting this Privacy Policy in order to determine if any changes have been made.

What is Personal Information?

For this Privacy Policy, “personal information” means any information provided to or collected by Adams & Miles, recorded in any form, about an identifiable individual, or an individual whose identity may be inferred or determined from this information. The term “personal information” does not include information recorded about one or more individuals where the identity of the individual(s) is not known and cannot be inferred from the information (being “aggregated information”).

Adams & Miles retains the right to use aggregated information in any way that it reasonably determines is appropriate.

Accountability

Adams & Miles is accountable to maintain the privacy, security and accuracy of all personal information under its care and control. Our accountants and support staff have all been trained in this respect. Personal information is only collected, used and disclosed as permitted by, and in compliance with, applicable legal or regulatory requirements or provisions. Adams & Miles will not use personal information for any other purpose than identified in this Privacy Policy at or before the time of collection.

What Personal Information is Collected?

Adams & Miles may collect the following personal information:

• name and contact information, including address, telephone and facsimile numbers, and email address

• billing and account information, including bank or credit card information

• information concerning the provision of accounting and advisory services by the Firm, including the personal information of shareholders, directors, officers, agents, employees, investors, buyers, security-holders, business partners, competitors, customers, suppliers, beneficiaries, family members, witnesses, adverse parties, parties-in-interest, professional advisors, investigators, adjudicators, experts and other parties who are individuals

Adams & Miles does not use an individual’s Social Insurance Number as a means of identifying or organizing the information.

Why is Personal Information Collected?

Adams & Miles collects and uses personal information from its clients and prospective clients in order to establish, develop and/or manage client relationships, provide accounting and advisory services, fulfill professional and regulatory duties, avoid conflicts of interest, and develop and manage our business and operations. Adams & Miles collects personal information from its employees, firm members, and prospective employees and firm members in order to consider the admission of individuals as employees and members of the Firm, and carry out internal administrative functions. Adams & Miles also produces direct marketing materials and publications concerning its services and developments relevant to its practice, as well as notices of seminars and events at the Firm, and other marketing or promotional communications concerning the Firm, and Adams & Miles shares such information with its clients, prospective clients, referral sources, employees and members of the Firm.

All of this may include the sharing of personal information to and from third parties for such purposes. Such sharing of information with third parties is only on an “as needed” basis and provided such third parties agree to be bound by this privacy policy. By way of example, Adams & Miles may disclose personal information to:

• service providers performing functions on behalf of Adams & Miles

• organizations retained by Adams & Miles to assess creditworthiness or to collect debts

• financial institutions on a confidential basis in connection with the assignment of a right to receive payment, the provision of security or other financing arrangement

• persons who Adams & Miles may reasonably believe are providing or seeking such information as an individual’s agent

• advisors and expert witnesses engaged by Adams & Miles on behalf of an individual, including without limitation the retention of professionals in other jurisdictions

• Adams & Miles’ insurers and regulatory agencies relating to the practice of accounting

• any other third party(ies) where consent is given to such disclosure or where such disclosure is required or permitted by law

• any other third party(ies) where the information has already been disclosed publicly without breach of this privacy policy

Adams & Miles does not disclose personal information to any third party to enable them to market their products and services.

Where is the Personal Information Stored?

Adams & Miles stores personal information in electronic and physical files, located either at our offices or at the offices of our service providers that are secure and to which access is restricted. Adams & Miles implements reasonable administrative, physical, and technical safeguards appropriate to the sensitivity of the information, as required by applicable law. Unfortunately, no data transmission over the internet or by e-mail can be guaranteed to be 100% secure. As a result, Adams & Miles cannot ensure or warrant the security of any information transmitted electronically.

Consent

Adams & Miles collects personal information only by lawful and fair means and not in an unreasonably intrusive way. Wherever possible, Adams & Miles collects personal information directly from the individual, but it may obtain personal information from other sources, such as insurance companies or other financial institutions, real estate agents, government agencies or registries, the individual’s accountant or the individual’s employer in the event Adams & Miles acts for the individual. In addition, Adams & Miles, in order to make credit decisions about clients, prevent fraud, check the identity of new clients and prevent money laundering, may request personal information from the files of consumer reporting agencies and other databases.

If an individual has voluntarily provided personal information to Adams & Miles or its service providers and agents, such individual has consented to the collection, use and disclosure of personal information as described in this Privacy Policy and as permitted or required by law, and Adams & Miles may rely on the fact that such individual has all necessary authority and/or has obtained all necessary consents to enable Adams & Miles to collect, use and disclose such personal information. Adams & Miles will not use personal information for any purpose other than that for which consent was received. If Adams & Miles seeks to use your personal information for purposes other than those for which your consent has previously been obtained, or requires personal information for a new purpose, it will obtain the necessary consent from you.

Subject to legal and contractual requirements, an individual may refuse or withdraw consent to certain of the identified purposes at any time by contacting the Adams & Miles Privacy Compliance Officer.

Limitation of Liability

To the fullest extent permitted by applicable law, Adams & Miles LLP shall not be liable for any loss, damage, cost, or expense of any kind, whether direct, indirect, incidental, consequential, special, exemplary, or punitive, arising out of or relating to the collection, use, disclosure, storage, safeguarding, access to, correction of, retention of, or deletion of personal information, including any alleged breach of privacy, confidentiality, or data protection obligations.

Without limiting the foregoing, Adams & Miles shall not be liable for any loss arising from:

(a) the acts or omissions of clients, third parties, or service providers;

(b) unauthorized access to, use of, or disclosure of personal information not caused by Adams & Miles’ failure to comply with applicable law;

(c) reliance on information provided by clients or third parties; or

(d) events beyond the reasonable control of Adams & Miles.

Nothing in this Privacy Policy limits or excludes liability that cannot be limited or excluded under applicable law. This Privacy Policy and all Firm policies do not create, and shall not be construed as creating, any contractual, fiduciary, tortious, or other duty or obligation beyond those imposed by applicable law or by the terms of any written engagement agreement with Adams & Miles.

Recordings of Client Communications 

Adams & Miles may, in limited circumstances, record communications with clients in connection with the provision of accounting, tax, advisory, and related professional services. This policy applies only to the Firm’s recording of client communications and should be read together with, and subject to, the Firm’s Privacy Policy. In the event of any inconsistency, the Privacy Policy governs.

Scope

This policy applies to recordings of client communications that may occur during telephone calls, virtual meetings, in-person meetings, or digital collaboration platforms. It does not apply to purely internal meetings, training simulations, or marketing or promotional recordings.

Purpose of Recordings

Where permitted by law, Adams & Miles may record client communications for purposes that may include accuracy and verification of information exchanged, continuity of service delivery, quality review or training, dispute management, and file documentation. Recordings are not required for the delivery of services and are not created in all matters.

Consent

Where consent is required by applicable law, Adams & Miles will obtain consent before recording client communications. Recording will not proceed where required consent is not obtained. Consent practices, including withdrawal of consent, are governed by the Privacy Policy and applicable law.

Use and Status of Recordings

Recordings are not deliverables and do not form part of the Firm’s final professional advice or opinions. Written deliverables govern and supersede any statements made in recorded communications. Recordings are not a substitute for written advice or confirmations.

Access and Disclosure

Access to recordings is limited to those with a legitimate need for access in connection with the relevant client matter or permitted business or compliance purposes, in accordance with the Privacy Policy. Recordings may form part of the client file and are handled in accordance with the Firm’s document-retention practices and applicable law. Copies of recordings may be provided to clients where required or permitted by law and may be refused where disclosure would be restricted by law, confidentiality obligations, or third-party interests, as set out in the Privacy Policy.

Retention, Security, and Privacy

The collection, storage, retention, safeguarding, disclosure, and deletion of recordings, and the handling of any personal information contained in recordings, are governed by the Privacy Policy and applicable privacy legislation.

Questions?

Questions regarding this policy or the Firm’s recording practices may be directed to the Privacy Compliance Officer identified in the Privacy Policy.

Client-Initiated Recordings

Adams & Miles maintains this policy to address recordings initiated by clients or third parties of communications with the Firm. This policy is intended to protect confidentiality, privacy, and the integrity of professional communications, consistent with applicable Ontario and federal law.

Professional communications are intended to support open and effective discussion. This policy places reasonable limits on the recording, use, and sharing of communications involving the Firm.

Definitions

“Client Interaction” means any communication or engagement between an Adams & Miles’ employee, contractor, or student and a client or prospective client, whether direct or indirect, including telephone calls, virtual meetings, in-person meetings, emails read aloud, and messages exchanged through online platforms.

“Recording” means any audio or video recording or other capture of data arising from a Client Interaction, including screen captures, photographs of documents or whiteboards, chat logs, platform transcripts, AI-generated meeting notes, and summaries.

Disclosure and Consent

Clients or third parties must disclose any intention to record a Client Interaction to the relevant Adams & Miles’ employee(s), contractor(s), or student(s) before recording begins. Recording is permitted only where lawful and where all participants whose consent is required by law have consented. Any participant who does not consent may decline to participate. Receipt of notice does not authorize other participants to create their own recordings. Undisclosed or surreptitious recording is prohibited.

Prohibited Recordings

Clients and third parties may not record individuals without consent where consent is required by law. Clients may not record other clients, unrelated third parties, or Firm communications not directly involving them. Recording in reception, waiting, or common areas where unrelated individuals may be present is not permitted. Recording of internal firm deliberations, internal operational discussions, or confidential internal communications of Adams & Miles is prohibited.

Firm Control Over Client-Initiated Recordings

Where a client or third party proposes to record a Client Interaction, Adams & Miles may, where permitted by law, pause or stop the interaction, decline to proceed, or require the interaction to occur in a non-recorded format. Adams & Miles may impose reasonable conditions on recording to protect confidentiality, privacy, and professional obligations, including limitations on format, scope, or access. Where a client records a Client Interaction, Adams & Miles may also record the interaction and may request a copy of the recording, subject to applicable law.

Use and Sharing

Client-made recordings may be used only for personal reference in connection with the matter to which they relate. Clients may not share, publish, distribute, or make public any recording without the consent of all recorded participants. Editing, excerpting, or use of recordings in a misleading or out-of-context manner is prohibited.

Status of Recordings

Recordings are not deliverables, do not form part of the Firm’s work product, and do not constitute final professional advice, opinions, or binding commitments. In the event of any inconsistency between a recording and a written deliverable, the written deliverable governs. Professional advice must be confirmed in writing to be relied upon.

Personal Information

Any personal information captured in a client-made recording remains subject to applicable privacy and confidentiality obligations. Clients are responsible for handling their own recordings in compliance with applicable law, including the Personal Information Protection and Electronic Documents Act (PIPEDA), where applicable.

Deletion

Adams & Miles may request deletion of client-made recordings where appropriate or where required by law.

Questions and Complaints

Questions or complaints regarding this policy may be directed to the Privacy Compliance Officer at Adams & Miles LLP.