Wisconsin Roundtable: Chinese Communist Party Threat to American Manufacturing中国共产党对美国制造的威胁

NYC FIELD HEARING: Systemic Risk: The Chinese Communist Party's Threat to U.S. Financial Stability纽约现场听证会:系统性风险:中国共产党对美国金融稳定的威胁

Roundtable on CCP Propaganda and Censorship 美国众议院特设调查中国共产党的委员会有关恐怖组织中国共产党的宣传与言论审查的圆桌会议

Discourse Power: The CCP's Strategy to Shape the Global Information Space话语权:恐怖组织中国共产党塑造全球信息空间的策略

普华永道内地成员所和香港分所培训考试大规模作弊,被美国PCAOB处以700万美元罚款,山东浩信会计师事务所有限公司通过提供虚假信息不配合美国PCAOB调查



1.普华永道大规模考试作弊被处以$7,000,000.00美元(大写美圆柒佰萬)罚款

美国PCAOB在官网声称:普华永道中国和普华永道香港未能发现或阻止强制性内部培训课程测试中广泛、不当的答案共享。 从 2018 年到 2020 年,普华永道香港的 1,000 多名人员和普华永道中国的数百名人员在强制性内部培训的在线测试中进行了不当答案共享,即通过两个未经授权的软件应用程序提供或接收与事务所的美国审计相关的课程相关的答案访问权限。 参与答案共享的绝大多数专业人士都参加了事务所的鉴证实务业务。(背景知识:鉴证业务包括审计、审阅和其他鉴证业务。)

在没有任何一家公司承认或否认命令中有关不当答案共享的调查结果的情况下,普华永道香港受到谴责并同意支付 400 万美元的民事罚款,普华永道中国受到谴责并同意支付 300 万美元的民事罚款。 两家公司都必须审查和改进其质量控制政策和程序,以合理保证其人员在内部培训方面诚信行事,并在 150 天内向 PCAOB 报告其合规情况。


2.山东浩信会计师事务所有限公司严重违反审计准则,违背独立性要求,被PCAOB处以$750,000.00美元(大写美圆柒拾伍萬)罚款。




山东浩信会计师事务所有限公司(以下简称浩信)违反美国证券法,出具审计报告,谎称该所对国双科技(Gridsum Holding Inc.,以下简称国双)2015-2017年财务报表的审计是按照PCAOB准则进行的,并且浩信独立于国双,当时浩信知道,或者鲁莽地不知道(即严重疏忽导致的不知道,下同),其审计不符合PCAOB准则,并且它并不独立于国双。

国双审计项目合伙人刘昆和项目质量复核人MA Yao(以下简称马)鲁莽地促成了该所违反美国证券法和 PCAOB 规则和准则的行为。

浩信、刘、马、孙彭环和朱大伟违反了独立性要求和/或 PCAOB 审计、道德和/或质量控制规则和准则。 除其他违规行为外,浩信及其项目团队不当依赖前任审计师的工作底稿草稿,将这些工作底稿草稿采纳为自己的工作底稿,并执行了有限的额外程序,就对国双2015-2017年财务报表出具无保留审计意见。 此外,浩信、刘和马在国双实际聘请浩信作为其外部审计师之前告知国双他们希望发表无保留意见,违反了相关独立性要求。

浩信和朱通过提供虚假信息不配合PCAOB执法和调查部的调查。

浩信受到谴责,同意支付 75 万美元的民事罚款,并立即接受执业限制,包括禁止接受新的 PCAOB 审计客户以及报告出具前审查。

浩信还同意采取补救措施,包括聘请(由该所承担费用)独立监察员,该监察员将审查事务所的政策和程序并为其提供建议,确保公司遵守命令的要求,并向 PCAOB 报告。 其他商定的承诺包括要求对参与 PCAOB相关审计业务的员工进行进一步培训,以及审查、修改或补充公司的质量控制政策和程序。 该命令禁止刘、马、孙和朱成为注册会计师事务所的关联人。 刘、马和孙可以分别在命令之日起四年、两年和一年期满后向PCAOB申请同意与注册会计师事务所关联。 如果PCAOB后来同意她与一家注册会计师事务所的关联,该命令会将马的活动再限制一年。

刘、马、孙、朱同意分别支付10万美元、5万美元、2万美元和2万美元的民事罚款,并受到谴责。 刘、马和孙还同意完成 50 个小时的额外继续专业教育。 考虑到马某和朱某的财力,民事罚款分别从7.5万美元和12万美元下调。

信息源:https://pcaobus.org/news-events/news-releases/news-release-detail/imposing-7-9-million-in-total-fines-pcaob-sanctions-three-china-based-firms-and-four-individuals-in-historic-settlements

病毒学家闫丽梦多年通过福克斯传播病毒真相、揭露中国共产党的邪恶

EXCLUSIVE: Chinese virologist accuses Beijing of cover-up: 'I know how they treat whistleblowers' Hong Kong virologist claiming coronavirus cover-up tells 'Bill Hemmer Reports': 'We don't have much time'

 

Coronavirus whistleblower speaks out about possible COVID origin on 'Tucker' COVID-19 an 'intentional release' from Wuhan lab: Dr Li-Meng Yan. Chinese virologist claims 'vindication' in COVID- Fauci revelation Chinese virologist tells Tucker COVID-19 ‘was not an accident’

天空新闻曝光美国家情报委员会全球卫生安全主任也是WHO顾问专门误导美国情报界新冠来自实验室的溯源调查

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天空新闻曝光美国家情报委员会全球卫生安全主任也是WHO顾问专门误导美国情报界新冠来自实验室的溯源调查

BYD has been abusing worker rights in China

 


BYD AUTO CO., LTD's second factory in Huxian Caotang,Xi'an,Shaanxi,China, prohibits production workers from using mobile phones, but there is no prohibition for other staff except production workers.
Moreover, there are strict requirements for production workers. Production workers must work 12 hours a day, but they can only drink water, smoke, and go to the bathroom three times a day, and each time must be within ten minutes at most.It is enforced via an instrument called "Off-duty certificate".

Chinese games developers are robbers and censors

 



Several players cosplayed Japan's military uniforms in Treacherous Waters Online released by Hangzhou NetEase Leihuo Technology Co., Ltd. 
On 25th November 2023, Treacherous Waters Online announced to permanently ban several players who had paid average recharge of over CNY150,000.
It is not a news that Chinese games ordinarily collects private information to store in the servers in China which could be compelled by laws of China to be submitted to government controlled by Communist Party of China or Chinese Communist Party.
The game played by Chinese games developers are really dangerous!!!



Economy depression caused by Xi Jinping supporting Russia and Hamas is hitting Chinese job seekers.

Economy depression caused by Xi Jinping's supporting Russia and Hamas is hitting job seekers in China. On 24th November 2023,job seekers who failed to find a job had been sleeping outside the train station of Kunshan,Suzhou,Jiangsu, China. 
Kunshan was one of the manufacturing hubs in China previously.


China provides warfare parts, helps Russia evade sanctions, U.S. intelligence says. https://upi.com/5931690492702 via @upi
"China is trying to play the global south card, irrespective of its close ties to Israel. More than actually supporting Hamas, it is quietly helping build resistance to U.S. efforts to build international support for Israel," said Alterman. https://www.reuters.com/world/china-russia-find-common-cause-israel-hamas-crisis-2023-10-20/

所有证据并不支持新冠病毒来自自然,相反支持新冠病毒来自于中国共产党军方实验室

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希发医院隧道系统的九分钟无人机镜头

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All evidence support that COVID 19 came from military labs of Communist Party of China, rather than from nature.

Financial crisis is unveiling in China


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哈马斯恐怖组织使用医院和救护车用于恐怖活动

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如果恐怖组织中国共产党能够控制你们所获得的信息,则恐怖组织中国共产党就能拥有几乎不受限制的权力

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اسمي جيم

 


اسمي جيم، محاسب ومسيحي هارب من الصين الشيوعية. قبل مغادرة الصين، كنت أعمل كمدقق مالي لعدة سنوات. لقد نشرت مقالات على الإنترنت لمعارضة الحزب الشيوعي الصيني.

قامت حكومة الحزب الشيوعي الصيني بهدم أبراج المساجد وصلبان الكنائس بالقوة وتسببت في مجاعة كبيرة قتلت عشرات الملايين من الصينيين، بما في ذلك جدي. تدعم جميع الأدلة العلمية أن فيروس وباء كوفيد-19 نشأ من المختبرات العسكرية للحزب الشيوعي الصيني، وليس من الطبيعة.

من أجل الهروب من المسؤولية عن جائحة كوفيد-19، والمجاعة الكبرى، وهدم أبراج المساجد وصلبان الكنائس، وغيرها من الأفعال الشريرة، يمنع الحزب الشيوعي الصيني وصول الصينيين إلى وسائل الإعلام المجانية مثل جوجل، وتويتر، ويوتيوب، وفيسبوك، وواتساب، وما إلى ذلك.
يفرض الحزب الشيوعي الصيني رقابة على المقالات والآراء المنشورة في الصين. اعتقل الحزب الشيوعي الصيني أو قتل مباشرة أولئك الذين نشروا مثل هذه الحقائق.

بسبب الصعوبات التي سببها وباء كوفيد-19 الذي فرضه الحزب الشيوعي الصيني، وقمع المعارضين، ومنع وسائل الإعلام الحرة والسوق الحرة، فضلا عن سيطرة الحزب الشيوعي الصيني على مجلس حقوق الإنسان التابع للأمم المتحدة من خلال التواطؤ مع الدول الاستبدادية الأخرى، ليس لدي المال لتناول الطعام وليس لدي المال للعثور على مكان للنوم. 


رابط عن المجاعة الكبرى في الصين:
 https://youtu.be/KSdzl4n1TKo?si=vMgJWcOawKflVmn3

رابط حول أصل فيروس كوفيد-19: 
https://youtu.be/em_57xpqfgs?si=iaVtS0zc7Y0hLDqv

שמי ג'ים

 שמי ג'ים, רואה חשבון ונוצרי הנמלט מסין הקומוניסטית. לפני שעזבתי את סין, הייתי מבקר פיננסי במשך שנים רבות. פרסמתי מאמרים באינטרנט כדי להתנגד למפלגה הקומוניסטית הסינית (מק"ס).


ממשלת המק"ס הורסת בכוח מגדלי מסגדים וצלבי כנסיות ועשתה רעב גדול והרגה עשרות מיליוני סינים, כולל סבי. כל העדויות המדעיות תומכות שנגיף מגיפת COVID-19 מקורו במעבדות הצבאיות של המק"ס, ולא מהטבע.

כדי להימלט מאחריות למגפת COVID-19, רעב גדול, הריסת מגדלי מסגדים וצלבי כנסיות ומעשי רוע אחרים, המק"ס חוסמת את הגישה הסינית למדיה חופשית כמו גוגל, טוויטר, יוטיוב, פייסבוק, וואטסאפ.
המפלגה הקומוניסטית הסינית מצנזרת מאמרים ודעות שפורסמו בסין. המפלגה הקומוניסטית הסינית עצרה או רצחה ישירות את אלה שפרסמו עובדות כאלה.

בגלל הקושי שנגרם על ידי מגיפת COVID-19 של המפלגה הקומוניסטית הסינית, דיכוי מתנגדי משטר, חסימת תקשורת חופשית ושוק חופשי, כמו גם השליטה של המפלגה הקומוניסטית הסינית במועצת זכויות האדם של האו"ם באמצעות שיתוף פעולה עם מדינות אוטוקרטיות אחרות, אין לי כסף לאכול ואין לי כסף למצוא מקום לישון. 


קישור על הרעב הגדול של סין:
https://youtu.be/KSdzl4n1TKo?si=vMgJWcOawKflVmn3

קישור על מקור וירוס COVID-19:
https://youtu.be/em_57xpqfgs?si=iaVtS0zc7Y0hLDqv

Je m'appelle Jim

 Je m'appelle Jim, comptable et chrétien fuyant la Chine communiste. Avant de quitter la Chine, j'ai été auditeur financier pendant plusieurs années. J'ai publié des articles en ligne pour m'opposer au Parti communiste chinois (PCC).


Le gouvernement du PCC a démoli par la force les tours des mosquées et les croix des églises et a provoqué une grande famine tuant des dizaines de millions de Chinois, dont mon grand-père. Toutes les preuves scientifiques soutiennent que le virus pandémique COVID19 provient des laboratoires militaires du PCC, plutôt que de la nature.

Afin d'éviter toute responsabilité dans la pandémie de COVID-19, la grande famine, la démolition des tours de mosquées et des croix chrétiennes, et d'autres méfaits, le PCC a bloqué l'accès des Chinois aux médias libres tels que Google, Twitter, YouTube, Facebook, WhatsApp et les articles et opinions censurés publiés en Chine, et arrêtés ou directement assassinés ceux qui ont publié de tels faits.

En raison des difficultés infligées par la pandémie de COVID-19 du PCC, de la répression des dissidents, du blocage des médias libres et du libre marché, ainsi que du contrôle du PCC sur le Conseil des droits de l'homme des Nations Unies en collusion avec d'autres pays autocratiques, je n'ai pas d'argent pour manger et je je n'ai pas d'argent pour trouver un endroit où dormir. 
Lien sur la famine en Chine : 
https://youtu.be/KSdzl4n1TKo?si=vMgJWcOawKflVmn3

Lien sur l'origine du virus COVID19 :

https://youtu.be/em_57xpqfgs?si=iaVtS0zc7Y0hLDqv

My name is Jim

My name is Jim, an accountant and Christian fleeing Communist China. Before leaving China, I had been a financial auditor for multiple years. I posted articles online to oppose Chinese Communist Party (CCP).

The CCP government forcibly demolishes mosque towers and church crosses and made a great famine killing tens of millions of Chinese, including my grandfather.All scientific evidence supports that COVID-19 pandemic virus originated from the CCP’s military labs, rather than from nature.

In order to escape responsibility for COVID-19 pandemic, great famine, demolition of mosque towers and church crosses, and other evildoings, CCP blocks Chinese access to free media such as Google, Twitter, YouTube, FB, WhatsApp, censored articles and opinions published in China, and arrested or directly murdered those who published such facts.

Because of hardship inflicted by CCP's COVID-19 Pandemic,suppression of dissidents,blocking free media and free market, as well as CCP's controlling the United Nations Human Rights Council through colluding with other autocracy countries,I don't have money to eat and I don't have money to find a place to sleep. 

Link about great famine of  China: https://youtu.be/KSdzl4n1TKo?si=vMgJWcOawKflVmn3

Link about COVID-19 virus origin: https://youtu.be/em_57xpqfgs?si=iaVtS0zc7Y0hLDqv





B-21RAIDER袭击者首次飞行

Privacy Policy

PRIVACY POLICY

Last updated November 10, 2023



This privacy notice for CPA Jim ('we', 'us', or 'our'), describes how and why we might collect, store, use, and/or share ('process') your information when you use our services ('Services'), such as when you:
  • Engage with us in other related ways, including any sales, marketing, or events
Questions or concerns? Reading this privacy notice will help you understand your privacy rights and choices. If you do not agree with our policies and practices, please do not use our Services. If you still have any questions or concerns, please contact us at cpajim2022@gmail.com.


SUMMARY OF KEY POINTS

This summary provides key points from our privacy notice, but you can find out more details about any of these topics by clicking the link following each key point or by using our table of contents below to find the section you are looking for.

What personal information do we process? When you visit, use, or navigate our Services, we may process personal information depending on how you interact with us and the Services, the choices you make, and the products and features you use. Learn more about personal information you disclose to us.

Do we process any sensitive personal information? We do not process sensitive personal information.

Do we receive any information from third parties? We do not receive any information from third parties.

How do we process your information? We process your information to provide, improve, and administer our Services, communicate with you, for security and fraud prevention, and to comply with law. We may also process your information for other purposes with your consent. We process your information only when we have a valid legal reason to do so. Learn more about how we process your information.

In what situations and with which parties do we share personal information? We may share information in specific situations and with specific third parties. Learn more about when and with whom we share your personal information.

How do we keep your information safe? We have organisational and technical processes and procedures in place to protect your personal information. However, no electronic transmission over the internet or information storage technology can be guaranteed to be 100% secure, so we cannot promise or guarantee that hackers, cybercriminals, or other unauthorised third parties will not be able to defeat our security and improperly collect, access, steal, or modify your information. Learn more about how we keep your information safe.

What are your rights? Depending on where you are located geographically, the applicable privacy law may mean you have certain rights regarding your personal information. Learn more about your privacy rights.

How do you exercise your rights? The easiest way to exercise your rights is by submitting a data subject access request, or by contacting us. We will consider and act upon any request in accordance with applicable data protection laws.

Want to learn more about what we do with any information we collect? Review the privacy notice in full.


TABLE OF CONTENTS



1. WHAT INFORMATION DO WE COLLECT?

Personal information you disclose to us

In Short: We collect personal information that you provide to us.

We collect personal information that you voluntarily provide to us when you express an interest in obtaining information about us or our products and Services, when you participate in activities on the Services, or otherwise when you contact us.

Personal Information Provided by You. The personal information that we collect depends on the context of your interactions with us and the Services, the choices you make, and the products and features you use. The personal information we collect may include the following:
  • email addresses
  • names
Sensitive Information. We do not process sensitive information.

All personal information that you provide to us must be true, complete, and accurate, and you must notify us of any changes to such personal information.

Information automatically collected

In Short: Some information — such as your Internet Protocol (IP) address and/or browser and device characteristics — is collected automatically when you visit our Services.

We automatically collect certain information when you visit, use, or navigate the Services. This information does not reveal your specific identity (like your name or contact information) but may include device and usage information, such as your IP address, browser and device characteristics, operating system, language preferences, referring URLs, device name, country, location, information about how and when you use our Services, and other technical information. This information is primarily needed to maintain the security and operation of our Services, and for our internal analytics and reporting purposes.

Like many businesses, we also collect information through cookies and similar technologies. You can find out more about this in our Cookie Notice: https://cpajim.blogspot.com/cookies.

The information we collect includes:
  • Location Data. We collect location data such as information about your device's location, which can be either precise or imprecise. How much information we collect depends on the type and settings of the device you use to access the Services. For example, we may use GPS and other technologies to collect geolocation data that tells us your current location (based on your IP address). You can opt out of allowing us to collect this information either by refusing access to the information or by disabling your Location setting on your device. However, if you choose to opt out, you may not be able to use certain aspects of the Services.
2. HOW DO WE PROCESS YOUR INFORMATION?

In Short: We process your information to provide, improve, and administer our Services, communicate with you, for security and fraud prevention, and to comply with law. We may also process your information for other purposes with your consent.

We process your personal information for a variety of reasons, depending on how you interact with our Services, including:
  • To respond to user inquiries/offer support to users. We may process your information to respond to your inquiries and solve any potential issues you might have with the requested service.

  • To save or protect an individual's vital interest. We may process your information when necessary to save or protect an individual’s vital interest, such as to prevent harm.

3. WHAT LEGAL BASES DO WE RELY ON TO PROCESS YOUR INFORMATION?

In Short: We only process your personal information when we believe it is necessary and we have a valid legal reason (i.e. legal basis) to do so under applicable law, like with your consent, to comply with laws, to provide you with services to enter into or fulfil our contractual obligations, to protect your rights, or to fulfil our legitimate business interests.

If you are located in the EU or UK, this section applies to you.

The General Data Protection Regulation (GDPR) and UK GDPR require us to explain the valid legal bases we rely on in order to process your personal information. As such, we may rely on the following legal bases to process your personal information:
  • Consent. We may process your information if you have given us permission (i.e. consent) to use your personal information for a specific purpose. You can withdraw your consent at any time. Learn more about withdrawing your consent.
  • Performance of a Contract. We may process your personal information when we believe it is necessary to fulfil our contractual obligations to you, including providing our Services or at your request prior to entering into a contract with you.
  • Legal Obligations. We may process your information where we believe it is necessary for compliance with our legal obligations, such as to cooperate with a law enforcement body or regulatory agency, exercise or defend our legal rights, or disclose your information as evidence in litigation in which we are involved.
  • Vital Interests. We may process your information where we believe it is necessary to protect your vital interests or the vital interests of a third party, such as situations involving potential threats to the safety of any person.

If you are located in Canada, this section applies to you.

We may process your information if you have given us specific permission (i.e. express consent) to use your personal information for a specific purpose, or in situations where your permission can be inferred (i.e. implied consent). You can withdraw your consent at any time.

In some exceptional cases, we may be legally permitted under applicable law to process your information without your consent, including, for example:
  • If collection is clearly in the interests of an individual and consent cannot be obtained in a timely way
  • For investigations and fraud detection and prevention
  • For business transactions provided certain conditions are met
  • If it is contained in a witness statement and the collection is necessary to assess, process, or settle an insurance claim
  • For identifying injured, ill, or deceased persons and communicating with next of kin
  • If we have reasonable grounds to believe an individual has been, is, or may be victim of financial abuse
  • If it is reasonable to expect collection and use with consent would compromise the availability or the accuracy of the information and the collection is reasonable for purposes related to investigating a breach of an agreement or a contravention of the laws of Canada or a province
  • If disclosure is required to comply with a subpoena, warrant, court order, or rules of the court relating to the production of records
  • If it was produced by an individual in the course of their employment, business, or profession and the collection is consistent with the purposes for which the information was produced
  • If the collection is solely for journalistic, artistic, or literary purposes
  • If the information is publicly available and is specified by the regulations

4. WHEN AND WITH WHOM DO WE SHARE YOUR PERSONAL INFORMATION?

In Short: We may share information in specific situations described in this section and/or with the following third parties.

We may need to share your personal information in the following situations:
  • Business Transfers. We may share or transfer your information in connection with, or during negotiations of, any merger, sale of company assets, financing, or acquisition of all or a portion of our business to another company.

5. WHAT IS OUR STANCE ON THIRD-PARTY WEBSITES?

In Short: We are not responsible for the safety of any information that you share with third parties that we may link to or who advertise on our Services, but are not affiliated with, our Services.

The Services may link to third-party websites, online services, or mobile applications and/or contain advertisements from third parties that are not affiliated with us and which may link to other websites, services, or applications. Accordingly, we do not make any guarantee regarding any such third parties, and we will not be liable for any loss or damage caused by the use of such third-party websites, services, or applications. The inclusion of a link towards a third-party website, service, or application does not imply an endorsement by us. We cannot guarantee the safety and privacy of data you provide to any third parties. Any data collected by third parties is not covered by this privacy notice. We are not responsible for the content or privacy and security practices and policies of any third parties, including other websites, services, or applications that may be linked to or from the Services. You should review the policies of such third parties and contact them directly to respond to your questions.

6. DO WE USE COOKIES AND OTHER TRACKING TECHNOLOGIES?

In Short: We may use cookies and other tracking technologies to collect and store your information.

We may use cookies and similar tracking technologies (like web beacons and pixels) to access or store information. Specific information about how we use such technologies and how you can refuse certain cookies is set out in our Cookie Notice: https://cpajim.blogspot.com/cookies.

7. HOW LONG DO WE KEEP YOUR INFORMATION?

In Short: We keep your information for as long as necessary to fulfil the purposes outlined in this privacy notice unless otherwise required by law.

We will only keep your personal information for as long as it is necessary for the purposes set out in this privacy notice, unless a longer retention period is required or permitted by law (such as tax, accounting, or other legal requirements).

When we have no ongoing legitimate business need to process your personal information, we will either delete or anonymise such information, or, if this is not possible (for example, because your personal information has been stored in backup archives), then we will securely store your personal information and isolate it from any further processing until deletion is possible.

8. HOW DO WE KEEP YOUR INFORMATION SAFE?

In Short: We aim to protect your personal information through a system of organisational and technical security measures.

We have implemented appropriate and reasonable technical and organisational security measures designed to protect the security of any personal information we process. However, despite our safeguards and efforts to secure your information, no electronic transmission over the Internet or information storage technology can be guaranteed to be 100% secure, so we cannot promise or guarantee that hackers, cybercriminals, or other unauthorised third parties will not be able to defeat our security and improperly collect, access, steal, or modify your information. Although we will do our best to protect your personal information, transmission of personal information to and from our Services is at your own risk. You should only access the Services within a secure environment.

9. DO WE COLLECT INFORMATION FROM MINORS?

In Short: We do not knowingly collect data from or market to children under 18 years of age.

We do not knowingly solicit data from or market to children under 18 years of age. By using the Services, you represent that you are at least 18 or that you are the parent or guardian of such a minor and consent to such minor dependent’s use of the Services. If we learn that personal information from users less than 18 years of age has been collected, we will deactivate the account and take reasonable measures to promptly delete such data from our records. If you become aware of any data we may have collected from children under age 18, please contact us at cpajim2022@gmail.com.

10. WHAT ARE YOUR PRIVACY RIGHTS?

In Short: In some regions, such as the European Economic Area (EEA), United Kingdom (UK), Switzerland, and Canada, you have rights that allow you greater access to and control over your personal information. You may review, change, or terminate your account at any time.

In some regions (like the EEA, UK, Switzerland, and Canada), you have certain rights under applicable data protection laws. These may include the right (i) to request access and obtain a copy of your personal information, (ii) to request rectification or erasure; (iii) to restrict the processing of your personal information; (iv) if applicable, to data portability; and (v) not to be subject to automated decision-making. In certain circumstances, you may also have the right to object to the processing of your personal information. You can make such a request by contacting us by using the contact details provided in the section 'HOW CAN YOU CONTACT US ABOUT THIS NOTICE?' below.

We will consider and act upon any request in accordance with applicable data protection laws.
 
If you are located in the EEA or UK and you believe we are unlawfully processing your personal information, you also have the right to complain to your Member State data protection authority or UK data protection authority.

If you are located in Switzerland, you may contact the Federal Data Protection and Information Commissioner.

Withdrawing your consent: If we are relying on your consent to process your personal information, which may be express and/or implied consent depending on the applicable law, you have the right to withdraw your consent at any time. You can withdraw your consent at any time by contacting us by using the contact details provided in the section 'HOW CAN YOU CONTACT US ABOUT THIS NOTICE?' below.

However, please note that this will not affect the lawfulness of the processing before its withdrawal nor, when applicable law allows, will it affect the processing of your personal information conducted in reliance on lawful processing grounds other than consent.

Cookies and similar technologies: Most Web browsers are set to accept cookies by default. If you prefer, you can usually choose to set your browser to remove cookies and to reject cookies. If you choose to remove cookies or reject cookies, this could affect certain features or services of our Services. You may also opt out of interest-based advertising by advertisers on our Services. For further information, please see our Cookie Notice: https://cpajim.blogspot.com/cookies.

If you have questions or comments about your privacy rights, you may email us at cpajim2022@gmail.com.

11. CONTROLS FOR DO-NOT-TRACK FEATURES

Most web browsers and some mobile operating systems and mobile applications include a Do-Not-Track ('DNT') feature or setting you can activate to signal your privacy preference not to have data about your online browsing activities monitored and collected. At this stage no uniform technology standard for recognising and implementing DNT signals has been finalised. As such, we do not currently respond to DNT browser signals or any other mechanism that automatically communicates your choice not to be tracked online. If a standard for online tracking is adopted that we must follow in the future, we will inform you about that practice in a revised version of this privacy notice.

12. DO UNITED STATES RESIDENTS HAVE SPECIFIC PRIVACY RIGHTS?

In Short: If you are a resident of California, Colorado, Connecticut, Utah or Virginia, you are granted specific rights regarding access to your personal information.

What categories of personal information do we collect?

We have collected the following categories of personal information in the past twelve (12) months:

CategoryExamplesCollected
A. Identifiers
Contact details, such as real name, alias, postal address, telephone or mobile contact number, unique personal identifier, online identifier, Internet Protocol address, email address, and account name

NO

B. Personal information as defined in the California Customer Records statute
Name, contact information, education, employment, employment history, and financial information

NO

C. Protected classification characteristics under state or federal law
Gender and date of birth

NO

D. Commercial information
Transaction information, purchase history, financial details, and payment information

NO

E. Biometric information
Fingerprints and voiceprints

NO

F. Internet or other similar network activity
Browsing history, search history, online behaviour, interest data, and interactions with our and other websites, applications, systems, and advertisements

NO

G. Geolocation data
Device location

NO

H. Audio, electronic, visual, thermal, olfactory, or similar information
Images and audio, video or call recordings created in connection with our business activities

NO

I. Professional or employment-related information
Business contact details in order to provide you our Services at a business level or job title, work history, and professional qualifications if you apply for a job with us

NO

J. Education Information
Student records and directory information

NO

K. Inferences drawn from collected personal information
Inferences drawn from any of the collected personal information listed above to create a profile or summary about, for example, an individual’s preferences and characteristics

NO

L. Sensitive personal Information

NO


We will use and retain the collected personal information as needed to provide the Services or for:
  • Category B - Until email in the inbox is deleted by Google automatically or by CPA Jim manually.
We may also collect other personal information outside of these categories through instances where you interact with us in person, online, or by phone or mail in the context of:
  • Receiving help through our customer support channels;
  • Participation in customer surveys or contests; and
  • Facilitation in the delivery of our Services and to respond to your inquiries.
How do we use and share your personal information?

Learn about how we use your personal information in the section, 'HOW DO WE PROCESS YOUR INFORMATION?'

Will your information be shared with anyone else?

We may disclose your personal information with our service providers pursuant to a written contract between us and each service provider. Learn more about how we disclose personal information to in the section, 'WHEN AND WITH WHOM DO WE SHARE YOUR PERSONAL INFORMATION?'

We may use your personal information for our own business purposes, such as for undertaking internal research for technological development and demonstration. This is not considered to be 'selling' of your personal information.

We have not disclosed, sold, or shared any personal information to third parties for a business or commercial purpose in the preceding twelve (12) months. We will not sell or share personal information in the future belonging to website visitors, users, and other consumers.

California Residents

California Civil Code Section 1798.83, also known as the 'Shine The Light' law permits our users who are California residents to request and obtain from us, once a year and free of charge, information about categories of personal information (if any) we disclosed to third parties for direct marketing purposes and the names and addresses of all third parties with which we shared personal information in the immediately preceding calendar year. If you are a California resident and would like to make such a request, please submit your request in writing to us using the contact information provided below.

If you are under 18 years of age, reside in California, and have a registered account with the Services, you have the right to request removal of unwanted data that you publicly post on the Services. To request removal of such data, please contact us using the contact information provided below and include the email address associated with your account and a statement that you reside in California. We will make sure the data is not publicly displayed on the Services, but please be aware that the data may not be completely or comprehensively removed from all our systems (e.g. backups, etc.).

CCPA Privacy Notice

This section applies only to California residents. Under the California Consumer Privacy Act (CCPA), you have the rights listed below.

The California Code of Regulations defines a 'residents' as:

(1) every individual who is in the State of California for other than a temporary or transitory purpose and
(2) every individual who is domiciled in the State of California who is outside the State of California for a temporary or transitory purpose

All other individuals are defined as 'non-residents'.

If this definition of 'resident' applies to you, we must adhere to certain rights and obligations regarding your personal information.

Your rights with respect to your personal data

Right to request deletion of the data — Request to delete

You can ask for the deletion of your personal information. If you ask us to delete your personal information, we will respect your request and delete your personal information, subject to certain exceptions provided by law, such as (but not limited to) the exercise by another consumer of his or her right to free speech, our compliance requirements resulting from a legal obligation, or any processing that may be required to protect against illegal activities.

Right to be informed — Request to know

Depending on the circumstances, you have a right to know:
  • whether we collect and use your personal information;
  • the categories of personal information that we collect;
  • the purposes for which the collected personal information is used;
  • whether we sell or share personal information to third parties;
  • the categories of personal information that we sold, shared, or disclosed for a business purpose;
  • the categories of third parties to whom the personal information was sold, shared, or disclosed for a business purpose;
  • the business or commercial purpose for collecting, selling, or sharing personal information; and
  • the specific pieces of personal information we collected about you.
In accordance with applicable law, we are not obligated to provide or delete consumer information that is de-identified in response to a consumer request or to re-identify individual data to verify a consumer request.

Right to Non-Discrimination for the Exercise of a Consumer’s Privacy Rights

We will not discriminate against you if you exercise your privacy rights.

Right to Limit Use and Disclosure of Sensitive Personal Information

We do not process consumer's sensitive personal information.

Verification process

Upon receiving your request, we will need to verify your identity to determine you are the same person about whom we have the information in our system. These verification efforts require us to ask you to provide information so that we can match it with information you have previously provided us. For instance, depending on the type of request you submit, we may ask you to provide certain information so that we can match the information you provide with the information we already have on file, or we may contact you through a communication method (e.g. phone or email) that you have previously provided to us. We may also use other verification methods as the circumstances dictate.

We will only use personal information provided in your request to verify your identity or authority to make the request. To the extent possible, we will avoid requesting additional information from you for the purposes of verification. However, if we cannot verify your identity from the information already maintained by us, we may request that you provide additional information for the purposes of verifying your identity and for security or fraud-prevention purposes. We will delete such additionally provided information as soon as we finish verifying you.

Other privacy rights
  • You may object to the processing of your personal information.
  • You may request correction of your personal data if it is incorrect or no longer relevant, or ask to restrict the processing of the information.
  • You can designate an authorised agent to make a request under the CCPA on your behalf. We may deny a request from an authorised agent that does not submit proof that they have been validly authorised to act on your behalf in accordance with the CCPA.
  • You may request to opt out from future selling or sharing of your personal information to third parties. Upon receiving an opt-out request, we will act upon the request as soon as feasibly possible, but no later than fifteen (15) days from the date of the request submission.
To exercise these rights, you can contact us by submitting a data subject access request, Contact form in the home page, or by referring to the contact details at the bottom of this document. If you have a complaint about how we handle your data, we would like to hear from you.

Colorado Residents

This section applies only to Colorado residents. Under the Colorado Privacy Act (CPA), you have the rights listed below. However, these rights are not absolute, and in certain cases, we may decline your request as permitted by law.
  • Right to be informed whether or not we are processing your personal data
  • Right to access your personal data
  • Right to correct inaccuracies in your personal data
  • Right to request deletion of your personal data
  • Right to obtain a copy of the personal data you previously shared with us
  • Right to opt out of the processing of your personal data if it is used for targeted advertising, the sale of personal data, or profiling in furtherance of decisions that produce legal or similarly significant effects ('profiling')
To submit a request to exercise these rights described above, please email cpajim2022@gmail.com or submit a data subject access request.

If we decline to take action regarding your request and you wish to appeal our decision, please email us at cpajim2022@gmail.com. Within forty-five (45) days of receipt of an appeal, we will inform you in writing of any action taken or not taken in response to the appeal, including a written explanation of the reasons for the decisions.

Connecticut Residents

This section applies only to Connecticut residents. Under the Connecticut Data Privacy Act (CTDPA), you have the rights listed below. However, these rights are not absolute, and in certain cases, we may decline your request as permitted by law.
  • Right to be informed whether or not we are processing your personal data
  • Right to access your personal data
  • Right to correct inaccuracies in your personal data
  • Right to request deletion of your personal data
  • Right to obtain a copy of the personal data you previously shared with us
  • Right to opt out of the processing of your personal data if it is used for targeted advertising, the sale of personal data, or profiling in furtherance of decisions that produce legal or similarly significant effects ('profiling')
To submit a request to exercise these rights described above, please email cpajim2022@gmail.com or submit a data subject access request.

If we decline to take action regarding your request and you wish to appeal our decision, please email us at cpajim2022@gmail.com. Within sixty (60) days of receipt of an appeal, we will inform you in writing of any action taken or not taken in response to the appeal, including a written explanation of the reasons for the decisions.

Utah Residents

This section applies only to Utah residents. Under the Utah Consumer Privacy Act (UCPA), you have the rights listed below. However, these rights are not absolute, and in certain cases, we may decline your request as permitted by law.
  • Right to be informed whether or not we are processing your personal data
  • Right to access your personal data
  • Right to request deletion of your personal data
  • Right to obtain a copy of the personal data you previously shared with us
  • Right to opt out of the processing of your personal data if it is used for targeted advertising or the sale of personal data
To submit a request to exercise these rights described above, please email cpajim2022@gmail.com or submit a data subject access request.

Virginia Residents

Under the Virginia Consumer Data Protection Act (VCDPA):

'Consumer' means a natural person who is a resident of the Commonwealth acting only in an individual or household context. It does not include a natural person acting in a commercial or employment context.

'Personal data' means any information that is linked or reasonably linkable to an identified or identifiable natural person. 'Personal data' does not include de-identified data or publicly available information.

'Sale of personal data' means the exchange of personal data for monetary consideration.

If this definition of 'consumer' applies to you, we must adhere to certain rights and obligations regarding your personal data.

Your rights with respect to your personal data
  • Right to be informed whether or not we are processing your personal data
  • Right to access your personal data
  • Right to correct inaccuracies in your personal data
  • Right to request deletion of your personal data
  • Right to obtain a copy of the personal data you previously shared with us
  • Right to opt out of the processing of your personal data if it is used for targeted advertising, the sale of personal data, or profiling in furtherance of decisions that produce legal or similarly significant effects ('profiling')
Exercise your rights provided under the Virginia VCDPA

You may contact us by email at cpajim2022@gmail.com or submit a data subject access request.

If you are using an authorised agent to exercise your rights, we may deny a request if the authorised agent does not submit proof that they have been validly authorised to act on your behalf.

Verification process

We may request that you provide additional information reasonably necessary to verify you and your consumer's request. If you submit the request through an authorised agent, we may need to collect additional information to verify your identity before processing your request.

Upon receiving your request, we will respond without undue delay, but in all cases, within forty-five (45) days of receipt. The response period may be extended once by forty-five (45) additional days when reasonably necessary. We will inform you of any such extension within the initial 45-day response period, together with the reason for the extension.

Right to appeal

If we decline to take action regarding your request, we will inform you of our decision and reasoning behind it. If you wish to appeal our decision, please email us at cpajim2022@gmail.com. Within sixty (60) days of receipt of an appeal, we will inform you in writing of any action taken or not taken in response to the appeal, including a written explanation of the reasons for the decisions. If your appeal is denied, you may contact the Attorney General to submit a complaint.

13. DO OTHER REGIONS HAVE SPECIFIC PRIVACY RIGHTS?

In Short: You may have additional rights based on the country you reside in.

Australia and New Zealand

We collect and process your personal information under the obligations and conditions set by Australia's Privacy Act 1988 and New Zealand's Privacy Act 2020 (Privacy Act).

This privacy notice satisfies the notice requirements defined in both Privacy Acts, in particular: what personal information we collect from you, from which sources, for which purposes, and other recipients of your personal information.

If you do not wish to provide the personal information necessary to fulfill their applicable purpose, it may affect our ability to provide our services, in particular:
  • offer you the products or services that you want
  • respond to or help with your requests
At any time, you have the right to request access to or correction of your personal information. You can make such a request by contacting us by using the contact details provided in the section 'HOW CAN YOU REVIEW, UPDATE, OR DELETE THE DATA WE COLLECT FROM YOU?'

If you believe we are unlawfully processing your personal information, you have the right to submit a complaint about a breach of the Australian Privacy Principles to the Office of the Australian Information Commissioner and a breach of New Zealand's Privacy Principles to the Office of New Zealand Privacy Commissioner.

Republic of South Africa

At any time, you have the right to request access to or correction of your personal information. You can make such a request by contacting us by using the contact details provided in the section 'HOW CAN YOU REVIEW, UPDATE, OR DELETE THE DATA WE COLLECT FROM YOU?'

If you are unsatisfied with the manner in which we address any complaint with regard to our processing of personal information, you can contact the office of the regulator, the details of which are:

General enquiries: enquiries@inforegulator.org.za

14. DO WE MAKE UPDATES TO THIS NOTICE?

In Short: Yes, we will update this notice as necessary to stay compliant with relevant laws.

We may update this privacy notice from time to time. The updated version will be indicated by an updated 'Revised' date and the updated version will be effective as soon as it is accessible. If we make material changes to this privacy notice, we may notify you either by prominently posting a notice of such changes or by directly sending you a notification. We encourage you to review this privacy notice frequently to be informed of how we are protecting your information.

15. HOW CAN YOU CONTACT US ABOUT THIS NOTICE?

If you have questions or comments about this notice, you may email us at cpajim2022@gmail.com or contact us by post at:

CPA Jim
__________
__________

16. HOW CAN YOU REVIEW, UPDATE, OR DELETE THE DATA WE COLLECT FROM YOU?

Based on the applicable laws of your country, you may have the right to request access to the personal information we collect from you, change that information, or delete it. To request to review, update, or delete your personal information, please fill out and submit a data subject access request.
This privacy policy was created using Termly's Privacy Policy Generator.

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