Overview of our privacy practices

This Notice applies to:

• Visitors to our website
• Prospective, current, and former clients
• Individuals whose information we receive in connection with providing professional services (for example, employees, directors, shareholders, customers, suppliers, or other stakeholders of our clients)

It does not cover the websites or services of other firms in the PKF network or other third-party sites you may access via links from our site. Those sites have their own privacy notices.

The personal information we collect depends on how you interact with us. Typically, it may include:

Identification and contact details

• Name, job title, role
• Business contact details (email, phone number, address)
• Organization/employer name

Business contact information may be used to communicate with you about our services and relationship management.

Engagement and service-related information

• Information provided to us (directly or via our clients and their stakeholders) in connection with providing professional services, which may include personal information contained in records, correspondence, or working papers required to perform an engagement.

Technical and website usage data

• IP address, browser type, device identifiers
• Pages visited, time and date of visits, and other usage data
• Cookie preferences and analytics data (see "Cookies and similar technologies" below)

We collect personal information in a number of ways, including:

• Directly from you — when you contact us, request information, subscribe, attend events/webinars, sign engagement letters, or provide documents to us.
• From our clients — where your information forms part of the records we review or process while delivering professional services.
• From third parties — such as public registers, business information providers, regulators, or other professional advisers (as appropriate).
• Automatically — when you visit our website through cookies and similar technologies that capture limited technical and usage data.

Where you provide information about another individual (for example, an employee or director), you are responsible for ensuring you have authority to share that information and that the individual has been informed about our use of it, including by referring them to this Notice.

We use personal information for purposes such as:

Providing professional services

• Performing audit, assurance, tax, accounting, advisory, and related services under our engagement with clients
• Managing client relationships, including communications, billing, and collections

Legal, regulatory, and risk management

• Complying with applicable laws, regulations, and professional standards
• Conducting conflict checks, anti-money laundering, and other compliance checks (where applicable)
• Responding to regulatory requests, investigations, or legal proceedings

Operating and improving our business

• Managing internal operations, IT systems, and security
• Monitoring and improving our website, services, and user experience
• Conducting analysis and reporting to support business planning and risk management

Marketing and relationship management

• Sending insights, event invitations, and updates about our services where permitted
• Managing preferences and opt-outs for marketing communications

We will only use personal information for purposes that are reasonable in the circumstances and consistent with applicable privacy laws.

Depending on the context and the applicable law, we may collect, use, or disclose personal information based on:

• Your consent (express or implied, depending on sensitivity and context)
• Contractual necessity (to deliver services or administer our relationship)
• Legal or regulatory obligations
• Appropriate business purposes that a reasonable person would consider suitable in the circumstances

You may withdraw consent where we rely on consent, subject to legal or contractual restrictions and reasonable notice.

We may share personal information with:

• Our service providers — such as IT, cloud, hosting, security, communications, event, analytics, or other vendors that support our operations, under appropriate confidentiality and security obligations
• Other professional advisers — where relevant to an engagement or obligation
• Regulators, authorities, and professional bodies — where required by law, regulation, or professional standards
• Third parties involved in a transaction — where our work relates to transactions, restructuring, or corporate activity and disclosure is appropriate

We do not sell personal information to third parties.

Because we and our service providers may operate across jurisdictions, personal information may be processed or stored outside Canada in some circumstances.

When personal information is transferred outside Canada, we take reasonable steps to protect it through safeguards appropriate to the sensitivity of the information (for example, contractual protections and access controls).

When personal information is processed outside Canada, it may be subject to the laws of that jurisdiction.

We keep personal information only as long as necessary to fulfil the purposes for which it was collected, including:

• Providing our services and managing our relationship with you or our client
• Meeting legal, regulatory, accounting, or professional requirements
• Establishing, exercising, or defending legal claims

Where appropriate, information may be securely destroyed, anonymized, or de-identified when no longer required. Backups are retained in accordance with our standard IT retention and security practices.

We use reasonable administrative, technical, and physical safeguards designed to protect personal information from loss, theft, and unauthorized access, disclosure, copying, use, or modification.

However, no method of transmission over the internet or method of electronic storage is completely secure. We cannot guarantee absolute security, but we work to protect personal information consistent with our legal and professional obligations.

Subject to certain conditions and exceptions, you may have the right to:

• Request access to the personal information we hold about you
• Request correction of inaccuracies or omissions
• Withdraw consent (where we rely on consent), subject to legal/contractual limits
• Ask questions about how your personal information has been used or disclosed
• Make a complaint to the appropriate privacy regulator

To make a request, contact us using the details in "Who we are and how to contact us." We may need to verify your identity before responding. We will respond within a reasonable time and in accordance with applicable law.

If you are not satisfied with our response, you may contact the Office of the Privacy Commissioner of Canada. If a provincial private-sector privacy law applies, you may also have recourse to the applicable provincial regulator.

Breach notification: Where required, we will notify individuals and/or regulators of certain breaches of security safeguards that pose a real risk of significant harm, and we maintain records of breaches as required under PIPEDA.

Our website may use cookies and similar technologies to:

• Enable basic site functionality
• Help us understand how visitors use our site
• Improve performance and user experience
• Support marketing activities where permitted and where consent is required/obtained

Managing cookie preferences (Cookiebot)

You can manage your cookie preferences at any time using our cookie consent tool (Cookiebot). Cookiebot also provides a Cookie Declaration that lists the cookies and trackers detected on our site and allows you to change or withdraw consent.

The Cookie Declaration below lists the cookies in use on this site and may change over time as technologies are updated. You can also access the Cookie Declaration at any time from the Cookiebot banner/settings.

Our website may contain links to third-party websites, including other PKF firms or external service providers. We are not responsible for the privacy practices or content of those sites. We encourage you to read the privacy notices of any websites you visit.

We may update this Notice from time to time to reflect changes in law, guidance, or our practices. When we do, we will revise the "Last updated" date at the top of this page and, where appropriate, notify you through our website.

If you have any questions about this Notice or how we handle personal information, please contact us using the details above.

If you are not satisfied with our response, you may contact the Office of the Privacy Commissioner of Canada.