Prasad & Company LLP and Toronto CA Solutions Inc. respect the privacy rights of our clients and have 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.

While Prasad & Company LLP and Toronto CA Solutions Inc. have always taken the privacy and confidentiality of our clients and their employees very seriously, we have developed this Privacy Policy (the "Policy") to clearly define our ongoing commitment to protecting privacy rights. Certain of the practices discussed in the Policy reflect requirements set out in both Federal and Provincial privacy legislation that came into effect on January 1, 2004. 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.

We are Accountable for the Personal Information in Our Possession

Prasad & Company LLP and Toronto CA Solutions Inc. are accountable for all personal information in our possession or control. This includes any personal information that we receive directly from you, as well as other information we obtain indirectly, such as from sources such as corporate clients or government agencies. We have established policies and procedures aimed at protecting personal information. We have educated our 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 us at firm@torontocasolutions.com or at (416) 226-9840.

Collecting Personal Information

In most instances, Prasad & Company LLP & Toronto CA Solutions Inc. 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 be disclosed internally and with other member firms of Prasad & Company LLP and Toronto CA Solutions Inc. for the purpose of determining compliance with applicable professional standards, our internal policies, or in the performance of quality reviews. Personal Information may also be shared in order to allow us to offer services or products that may be of interest to you.

In accordance with professional standards, if you are an audit or attest client, personal information may be shared with Prasad & Company LLP and Toronto CA Solutions Inc.'s audit or attest engagement team and other firm personnel so that it may be used in the audit or attest engagement.

Use and Retention 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 it is necessary 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:

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.

In compliance with professional standards, we keep a record of the work performed by us. This record, or "working papers" may include personal information. Our policies and procedures include the appropriate safeguards against unauthorized and inappropriate access.

Accuracy of Personal Information

The personal information that we collect about you must be accurate, complete, and current to ensure we can provide our services. On occasion you may be asked to update your personal information. Whenever possible, we request that you 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.

Safeguarding of Personal Information

We protect your personal information by using physically secure facilities, information systems' security tools and practices, and 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). To prevent unauthorized electronic access to personal information, we maintain information collected in a secure environment.

Information Requests

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.

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 us at firm@torontocasolutions.com or at (416) 226-9840.

Prasad & Company LLP and Toronto CA Solutions Inc. will respond to individual complaints and questions relating to privacy. We will investigate and attempt to resolve all complaints.

Should you have any questions or concerns, or if you believe we have not properly complied with our documented policies and procedures, please direct your concerns in writing. We will ensure that a complete investigation of your complaint is undertaken and will report the findings to you in most instances within 30 days.