Disco Dough, Inc d/b/a Ditsky Strategic (“Ditsky Strategic”) is committed to maintaining client confidentiality.
Much of the nonpublic personal financial information obtained is provided by you or obtained by us with your authorization for the purpose of preparing corporate and personal tax returns as well as providing financial planning and consulting services.
Examples of how information is obtained include client interviews, tax return organizers and other questionnaires. To properly prepare your income tax return or provide financial planning and consulting services, we receive information from you. This information is collected from you in written form, by phone, online, by mail and in personal interviews and consultations conducted by us, as well as by information we collect from others with your authorization.
Parties to Whom We Disclose Information:
We do not disclose any nonpublic personal financial information about our clients or former clients to nonaffiliated third parties except as permitted by law and by the Code of Professional Conduct of the State of NY or other state societies of Certified Public Accountants (State Societies), applicable State Boards of Accountancy, and the American Institute of Certified Public Accountants (AICPA). Nonpublic personal financial information about you and our former clients may be disclosed to nonaffiliated third parties as permitted by law, and by our Code of Professional Conduct as follows:
- Complying with a validly issued and enforceable subpoena or summons.
- In the course of a review of our firm’s practices under authorization of the New York State Board of Accountancy or other state boards of accountancy.
- Initiating a complaint or responding to an inquiry made by the Professional Conduct Committee of the State Societies, the ethics division or trial board of the AICPA, or duly constituted investigative or disciplinary body of a State Board of Accountancy or another State CPA Society.
- A review of a professional practice in conjunction with a prospective purchase, sale, or merger of all or part of our practice, provided that we take appropriate precautions (for example, through a written confidentiality agreement) so the prospective purchaser does not disclose information obtained in the course of the review.
- Participating in actual or threatened legal proceedings or alternative dispute resolution proceedings either initiated by or against us, provided we disclose only the information necessary to file, pursue, or defend against the lawsuit, and take reasonable precautions to ensure that the information disclosed does not become a matter of public record.
- Providing information to affiliates of the firm and nonaffiliated third parties who perform services or functions for us pursuant to a contractual agreement which prohibits the third party or affiliate from disclosing or using the information other than for the purposes for which the information was disclosed: for example, using a records-retention agency to store clients’ records.
As tax preparers, we are prohibited by Internal Revenue Code Section 7216 from disclosing your income tax return information without your consent, other than for the specific purpose of preparing, assisting in preparing or obtaining and providing services in connection with the preparation of an income tax return for you.
Furthermore, as a member of the State Societies engaged in income tax preparation, we are generally prohibited from disclosing confidential client information about you to nonaffiliated third parties without your specific consent (aside from the examples cited above).