Our collection use and disclosure of your Personal Information may be subject to the Privacy Act 1988 (Cth) and accordingly, we will only collect Personal Information about you that relates to the Engagement. We may disclose Personal Information about you with your implied consent for the primary purpose of this Engagement or to third parties by express consent or as required by law. We rely on Dropbox for our file storage and sharing, which may result in this Personal Information being stored overseas. If you would like to access any Personal Information we might hold about you, please contact us at info@acota.com.au.

• We may collect Personal Information about you, your representatives, your clients, and others when we provide services to you. If we do, you agree to work with us to ensure that we both meet our respective obligations under the Privacy Act 1988 (Cth). Your obligations may include ensuring your privacy policy and contracts include a reference to your collection practices, how you will use the Personal Information, and that you may disclose the Personal Information to an agent for public accounting services.

• Your Personal Information may be disclosed to CPA Australia Ltd and its service providers (if requested) for the purpose of conducting a quality review assessment on the services provided, which is aimed at maintaining high industry professional standards. CPA Australia Ltd will handle your personal information in accordance with the CPA Australia Privacy Policy.