Privacy & Client Data Security Policy

Effective Date: September 2026

1. Information Collection & Purpose

At SM Accounting Consultancy, we strictly respect the privacy of our prospective and retainership clients. Financial and business information provided through consultation request forms (such as names, contact numbers, email addresses, and entity details) is processed solely for assessing tax compliance, audit scope, and executing requested CA services.

2. ICAI Professional Non-Disclosure Standards

As Chartered Accountants governed by the Institute of Chartered Accountants of India (ICAI) Code of Ethics, all financial statements, books of accounts, tax returns, and client communications are treated under statutory non-disclosure duties. Client data is never rented, sold, or shared with commercial entities.

3. Statutory Data Retention & Archival

Client tax acknowledgements, audit working papers, and statutory returns are archived securely in full compliance with Income Tax Act, GST Act, and MCA record-keeping regulations.