Privacy Policy
Online Privacy Statement and Privacy Policy

Throughout this document, "MURJI & ASSOCIATES." "we," "our," and "us" refers to MURJI & ASSOCIATES .

A. Online Privacy Statement

Generally, our intent is to collect only the personal information that is provided voluntarily by visitors to our web sites so that we can offer information and/or services to those individuals or offer information about employment opportunities. Please review this Online Privacy Statement ("Online Privacy Statement" or "Privacy Statement") to learn more about how we collect, use, share and protect the PII that we have obtained.

Collection and use of PII

We obtain personal information about you if you choose to provide it for example, to contact mailboxes or to register for certain services. In some cases, you may have previously provided your PII to MURJI & ASSOCIATES (if, for example, you are a former employee). By registering and/or submitting personal information on our web sites, you are also agreeing to the use of this information in accordance with this Privacy Statement. Your personal information is not used for other purposes, unless we obtain your permission, or unless otherwise required or permitted by law or professional standards. For example, if you send us an email message requesting information about MURJI & ASSOCIATES, we will use your email address and other information you supply to respond to your request. If you send us a resume or curriculum vitae (CV) to apply online for a position with MURJI & ASSOCIATES, we will use the information that you provide to match you with available MURJI & ASSOCIATES job opportunities.

MURJI & ASSOCIATES generally collects only the personal information necessary to fulfill the visitors request. Where additional, optional information is sought, you will be notified of this at the point of collection MURJI & ASSOCIATES only collects "sensitive" personal information when the relevant individuals voluntarily provide us with this information or where such information is required or permitted to be collected by law or professional standards. Sensitive information includes personal information regarding a persons race, ethnicity, political beliefs, trade union membership, religious or similar beliefs, physical or mental health, sexual life or criminal record. Please use your discretion when providing sensitive information to MURJI & ASSOCIATES, and under any circumstances, do not provide sensitive information to MURJI & ASSOCIATES, unless you thereby consent to MURJI & ASSOCIATES's use of that information for its legitimate business purposes and consent to the transfer and storage of such information to and in MURJI & ASSOCIATES databases. If you have any questions about whether the provision of sensitive information to MURJI & ASSOCIATES is, or may be, necessary or appropriate for particular purposes, please contact MURJI & ASSOCIATES at the address indicated below.

Automatic collection of PII

In some instances, MURJI & ASSOCIATES automatically collects certain types of information when you visit our web sites and through emails that we may exchange. Automated technologies may include the use of web server logs to collect IP addresses, "cookies", and web beacons. The collection of this information will allow us to better understand and improve the performance, usability and effectiveness of MURJI & ASSOCIATES web sites and to measure effectiveness of our marketing activities.

IP addresses

An IP address is a number assigned to your computer whenever you access the internet. It allows computers and servers to recognize and communicate with one another. IP addresses from which visitors appear to originate may be recorded for IT security and system diagnostic purposes. This information may also be used in aggregate form to conduct web site trend and performance analysis.

Cookies

A "cookie is a small piece of text that a Web site places in the cookie file of your browser and that allows the site to remember who you are. Cookies cannot be used to run programs or deliver viruses to your computer. MURJI & ASSOCIATES only uses cookies in accordance with applicable laws. Cookies by themselves do not tell us your email address or otherwise identify you personally. If you visit a MURJI & ASSOCIATES web site, we use cookies to compile aggregate statistics to help us determine what areas of the site visitors prefer.

If you subsequently register with a MURJI & ASSOCIATES web site, this information may be linked to a cookie in order to enhance and personalize your online experience (e.g., by welcoming you back when you return or providing you access to your registration information).

You have the choice of deciding whether to accept cookies or not. You can set your browser to notify you when you receive a cookie or to reject cookies. However, please be aware that if you do not accept cookies, you may not be able to fully experience some of our Web site features.

Web beacons

A web beacon is a small image file on a web page that can be used to collect certain information from your computer, such as an IP address, the time the content was viewed, a browser type, and the existence of cookies previously set by the same server. MURJI & ASSOCIATES only uses web beacons in accordance with applicable laws.

MURJI & ASSOCIATES or its service providers may use web beacons to track the effectiveness of third party web sites that provide us with recruiting or marketing services or to gather aggregate visitor statistics and manage cookies.

You have the option to render some web beacons unusable by rejecting their associated cookies. The web beacon may still record an anonymous visit from your IP address but cookie information will not be recorded.

In some of our newsletters and other communications, we may confirm a recipients email address through embedded links within the messages. We collect this information to gauge user interest and to enhance future user experiences.

Sharing and transfer of PII

We do not share personal information with unaffiliated third parties, except as necessary for our legitimate professional and business needs, to carry out your requests, and/or as required or permitted by law or professional standards.

In some instances, MURJI & ASSOCIATES may also share PII about you with various outside companies or service providers or vendors working on our behalf to help fulfill your requests.

In addition, MURJI & ASSOCIATES may transfer certain PII across geographical borders to other MURJI & ASSOCIATES member firms or outside companies working with us or on our behalf. MURJI & ASSOCIATES may also store PII in a jurisdiction other than where you are based. By providing PII on MURJI & ASSOCIATESs web sites, visitors are consenting to this transfer and/or storage of their data across borders.

MURJI & ASSOCIATES may also disclose PII in connection with the sale, assignment, or other transfer of the business of the site to which the data relates, in order to respond to requests of government or law enforcement agencies or where this is required by applicable laws, court orders, or government regulations. These disclosures may also be needed for data privacy or security audits and/or to investigate or respond to a complaint or security threat. MURJI & ASSOCIATES does not sell PII to any third parties. Also, MURJI & ASSOCIATES will not transfer the PII you provide to any third parties for their own direct marketing use.

Children

MURJI & ASSOCIATES understands the importance of protecting children's privacy, especially in an online environment. In particular, our sites are not intentionally designed for or directed at children under the age of 13. It is our policy never to knowingly collect or maintain information about anyone under the age of 13, except as part of an engagement to provide professional services.

Choices

You have several choices regarding your use of our sites. In general, you are not required to submit any PII when you visit our web sites, but MURJI & ASSOCIATES may require you to provide certain PII in order for you to receive additional information about our services and events. Certain web sites may also ask for your permission for certain uses of your PII, and you can agree to or decline those uses. If you opt-in for particular services or communications, such as an e-newsletter, you will be able to unsubscribe at any time by following the instructions included in each communication. If you decide to unsubscribe from a service or communication, we will try to remove your information promptly, although we may require additional information before we can process your request.

As described above, if you wish to prevent cookies from tracking you as you navigate our sites, you can reset your browser to refuse all cookies or to indicate when a cookie is being sent. Note, however, that some portions of our sites may not work properly if you elect to refuse cookies.

Access

If you have submitted personal information to MURJI & ASSOCIATES, under most circumstances you have the right to reasonable access to that data to correct any inaccuracies. You can also make a request to update or remove information about you by contacting info@realaccountant.com, and we will make all reasonable and practical efforts to comply with your request, so long as it is consistent with applicable law and professional standards.

Data security and integrity

MURJI & ASSOCIATES has reasonable security policies and procedures in place to protect personal information from unauthorized loss, misuse, alteration, or destruction. Despite MURJI & ASSOCIATESs best efforts, however, security cannot be absolutely guaranteed against all threats. To the best of our ability, access to your personal information is limited to those who have a need to know. Those individuals who have access to the data are required to maintain the confidentiality of such information. We also make reasonable efforts to retain personal information only for so long as the information is necessary to comply with an individuals request or until that person asks that the information be deleted.

Links to other sites

Please be aware that MURJI & ASSOCIATES web sites may contain links to other sites, including sites maintained by other MURJI & ASSOCIATES member firms that are not governed by this Privacy Statement but by other privacy statements that may differ somewhat. We encourage users to review the privacy policy of each Web site visited before disclosing any personal information.

Changes to this policy

MURJI & ASSOCIATES may modify this Privacy Statement from time to time to reflect our current privacy practices. When we make changes to this statement, we will revise the updated date at the top of this page. We encourage you to periodically review this Privacy Statement to be informed about how MURJI & ASSOCIATES is protecting your information.

Policy questions and enforcement

MURJI & ASSOCIATES is committed to protecting the online privacy of your personal information. If you have questions or comments about our administration of your personally identifiable information, please contact us at info@realaccountant.com. You may also use this address to communicate any concerns you may have regarding compliance with our Online Privacy Statement.

MURJI & ASSOCIATES Privacy Policy

MURJI & ASSOCIATES respects the privacy rights of our clients, as well as our partners and employees and has always been committed to protecting all personal information in our possession or control. We have adopted this Privacy Policy to guide how we collect, use and disclose the personal information we require in the course of fulfilling our professional responsibilities and operating our business. This Privacy Policy applies to all subsidiaries and affiliates of MURJI & ASSOCIATES LLP and MURJI & ASSOCIATES Management Services LP in Canada. References to "MURJI & ASSOCIATES" in this Policy include all such subsidiaries and affiliates and MURJI & ASSOCIATES Management Services LP.

While MURJI & ASSOCIATES has always taken the privacy and confidentiality of our clients and our partners and employees very seriously, we have developed this Privacy Policy to clearly define our ongoing commitment to protecting privacy rights. Certain of the practices discussed in this Policy reflect requirements set out in both federal and provincial privacy legislation. Our goal is to respond to the requirements of the law, and to be responsive to our clients, as well as partners and employees who expect us to demonstrate our commitment to respecting their privacy and protecting their

Personal Information.

Personal information is information about an identifiable individual. It includes information such as age, income, opinions, home location and family. It does not include the name, title, business address or telephone number of an employee of an organization such as MURJI & ASSOCIATES or our corporate clients.

Principle 1 We Are Accountable For The Personal Information In Our Possession.

MURJI & ASSOCIATES is accountable for all personal information in our possession or control. This includes any personal information that we receive directly, for example, from individual clients, partners and employees, as well as individuals personal information that we may receive indirectly, for example, through corporate and government clients. We have established policies and procedures aimed at protecting personal information. We have appointed a Privacy Officer to oversee privacy issues for MURJI & ASSOCIATES. We have also educated our partners and employees about our Privacy Policy and their role in protecting your personal information. If you have questions about our privacy practices, you are free to contact our Privacy Officer at info@realaccountant.com or at 1-866-502-2955.

Principle 2 MURJI & ASSOCIATES will inform you why we are collecting your personal information when the information is collected.

Client Information

In most instances, MURJI & ASSOCIATES will collect, use or disclose personal information only to provide professional services to you. Each engagement letter includes an explanation of why we require information, what use will be made of it and with whom it may be shared in order to provide our professional services.

Your personal information may also be disclosed internally and to other member firms of MURJI & ASSOCIATES for the purpose of determining compliance with applicable professional standards, MURJI & ASSOCIATES internal policies, or in the performance of quality reviews. In accordance with professional standards, if you are an audit or attest client, personal information may be shared with the MURJI & ASSOCIATES audit or attest engagement team and other MURJI & ASSOCIATES personnel so that it may be used in the audit or attest engagement.

Personal Information may also be shared internally and with other member firms of MURJI & ASSOCIATES International in order to allow us to offer services or products that may be of interest to you.

Employee Information

We also collect personal information from our partners and employees in order to pay them, comply with laws, provide them with benefits, administer performance management tools such as "Dialogue" and to improve on programs, policies and employee relations. In certain cases, we may also aggregate partner and employee personal information to provide business metrics and evaluate the effectiveness of our HR programs. In these circumstances, the information is not identifiable with any individual.

We also collect personal information from individuals seeking employment with MURJI & ASSOCIATES.

When we collect personal information, we inform you of the reasons why we require such information, what use will be made of it and with whom it may be shared.

Principle 3 MURJI & ASSOCIATES will collect, use or disclose personal information about you only with your informed consent.

How Will We Ask for Consent?

Client Personal Information

The Terms and Conditions of every professional services engagement are documented in each Engagement Letter. These Terms and Conditions include a discussion about how MURJI & ASSOCIATES may use and disclose your personal information. By signing the engagement letter, you will be providing your consent to the collection, use and disclosure described in the Terms and Conditions.

Partner and Employee Information

Forms and applications used to provide human resources-related services to partners and employees will describe the purposes for which personal information is required and with whom it will be shared, and will allow for you to consent to the collection, use and disclosure as described.

Employment candidates will also be advised of the purposes for which their personal information is being collected and will be provided an opportunity to consent to the collection, use and disclosure as described

What happens if you choose not to give us your consent? What if you withdraw your consent at a later date?

You always have the option not to provide your consent to the collection, use and distribution of your personal information, or to withdraw your consent at a later stage. Where a client chooses not to provide us with permission to collect, use or disclose personal information, we may not have sufficient information to provide you with our services. Where a partner, employee or candidate for employment chooses not to provide us with permission to collect, use or disclose personal information we may not be able to employ you or to provide you with benefits.

Principle 4 MURJI & ASSOCIATES Canada limits the amount and type of personal information we collect.

We will limit, where possible, the collection of client and employee personal information to that which is required to provide our services or operate our business.

Principle 5 MURJI & ASSOCIATES Canada will use and disclose your personal information only for the purposes for which we have your consent. We will keep personal information only as long as necessary to accomplish these purposes.

Use of Personal Information

If we intend to use your personal information for a purpose not previously identified to you, we will obtain your prior consent.

However, we may use personal information without consent where for the purpose of acting in respect of an emergency that threatens the life, health or security of an individual. We may also disclose personal information without consent as permitted or required by applicable federal and provincial privacy laws including:

* to comply with a subpoena, a warrant or an order made by a court or other body with appropriate jurisdiction or to comply with rules of conduct required by regulatory bodies
* to a government institution that has requested the information, identified its lawful authority, and indicates that disclosure is for the purpose of enforcing, carrying out an investigation, or gathering intelligence relating to any federal, provincial or foreign law; or suspects that the information relates to national security or the conduct of international affairs; or is for the purpose of administering any federal or provincial law
* to an investigative body or government institution on our initiative when we believe the information concerns a breach of an agreement, or a contravention of a federal, provincial, or foreign law, or we suspect the information relates to national security or the conduct of international affairs.

Retention of Personal Information

In compliance with professional standards, we keep a record of the work performed by us. This record, or "working papers" may include personal information. Working papers are safeguarded against inappropriate access, as discussed in Principle "7" below.

MURJI & ASSOCIATES retains personal information about current and past partners and employees in accordance with employment laws and standards. We are currently undertaking a project to destroy unnecessary HR files containing personal information. Certain additional information may be retained to administer and keep you informed about our Alumni Program; however, you are free at any time to ask that you not be contacted.

Personal information collected from individuals seeking employment with MURJI & ASSOCIATES will be retained by MURJI & ASSOCIATES for 24 months so that MURJI & ASSOCIATES may contact the applicant about other positions that may also be of interest. Should another suitable position at MURJI & ASSOCIATES become available within this 24 month period, MURJI & ASSOCIATES may contact the applicant to discuss this other position at which time the applicant's information will be retained for an additional 12 months.

Principle 6 MURJI & ASSOCIATES will endeavor to keep accurate the personal information in our possession or control.

In order to provide you with a professional level of service and with appropriate benefits, the personal information that we collect about you must be accurate, complete and current. From time to time, you may be asked to update your personal information. You are encouraged to advise us of any changes to your personal information that may be relevant to the services we are providing to you.

Clients are encouraged to contact their engagement partner to update their personal information.

Employees should access "Me@MURJI & ASSOCIATES" via KWorld to update their personal information. Candidates may update their personal information directly in our Applicant Tracking System.

Principle 7 MURJI & ASSOCIATES Canada protects your personal information with safeguards appropriate to the sensitivity of the information.

We protect your personal information by using physically secure facilities, industry standard security tools and practices, and clearly defined internal policies and practices. Security measures are in place to protect the loss, misuse and alteration of the information under our control. Personal information collected is stored in secure operating environments that are not available to the public (e.g., restricted access premises, locked rooms and filing cabinets). To prevent unauthorized electronic access to personal information, we maintain information collected in a secure environment.

We are responsible for all personal information transferred to third parties for processing. We require third party processors to respect the confidentiality of personal information and all legal requirements under applicable federal and provincial privacy legislation, and to agree to contractual requirements that are consistent with our Privacy Policy. These third party processors are prohibited from using personal information, except for the specific purpose(s) for which we supply it to them. In some circumstances, personal information may be processed and stored outside of Canada by MURJI & ASSOCIATES or a third party processor.

Principle 8 MURJI & ASSOCIATES will be open about the procedures used to manage your personal information.

The most up-to-date version of our privacy policy is available in its entirety by contacting our Privacy Officer at info@realaccountant.com

Principle 9 At your request, MURJI & ASSOCIATES will advise you of what personal information we have in our possession or control about you, what it is being used for, and to whom and why it has been disclosed.

As a client, you have the right to review and obtain a copy of your personal information on record in our individual offices by contacting your engagement partner.

As a partner or employee, you also have the right to review and obtain copies of your personal information on record by contacting the HR Service Team, Employee Relations Services Group

In most instances, you will receive a response to your request within 30 days. If you have any concerns about the access provided to you, you are encouraged to contact our Privacy Officer

Principle 10 You may challenge MURJI & ASSOCIATES's compliance with this Privacy Policy.

MURJI & ASSOCIATES Canada will respond to individual complaints and questions relating to privacy. We will investigate and attempt to resolve all complaints.

To challenge compliance with this Policy, please forward your concerns in writing to our Privacy Officer. The Privacy Officer will ensure that a complete investigation of your complaint has been undertaken and will report their findings to you in most instances within 30 days.

We know that protecting your privacy is important to you. That is why it is so important to us. If you have any questions or concerns about your privacy and our role in protecting it, please contact our Privacy Officer at info@realaccountant.com