PRIVACY POLICY

Effective Date: December 16, 2025

Barry & Moore CPAs, PLC (“Barry & Moore, CPAs”, “we”, “us”, or “our”) is committed to protecting the privacy and security of information we handle. This Privacy Policy explains how we collect, use, share, and protect information when you visit our website, communicate with us, or engage us for services.

1. Scope

This policy covers:
• Information collected through our website.
• Information collected through general communications.
• Information collected if you become a client, though additional confidentiality and privacy terms may apply through your engagement letter(s) and other notices.

2. Information We Collect

We may collect information you submit to us, such as:
• Name, email address, phone number, and mailing address
• Information in messages you send via forms or email
• Information submitted when leaving a review (e.g., name and email)

When you visit our website, we (and service providers) may collect:
• IP address and general device/location information (approximate)
• Browser, device type, operating system
• Pages visited, time spent, referral source
• Cookies or similar technologies

To provide professional services, we may collect or access information such as:
• Tax identifiers (e.g., SSN/EIN) and other identifying information
• Financial records and documents necessary for the engagement
• Other sensitive information you provide or authorize us to access

3. How We Use Information

We use information to:
• Respond to inquiries and communicate with you
• Provide and manage professional services (where applicable)
• Operate, maintain, and improve our website and internal workflows
• Protect our systems and prevent fraud or security incidents
• Meet legal, regulatory, and professional obligations
• Send administrative or firm-related updates (you may opt out of non-essential messages)

4. How We Share Information

We do not sell your personal information. We may share information only as needed:
• With trusted service providers that support our operations under appropriate confidentiality and security expectations
• As required by law, regulation, court order, or professional obligations
• With your consent or at your direction

5. Artificial Intelligence (AI) Transparency

We may use approved, business-grade AI tools to support internal efficiency and service quality (for example, drafting, formatting, summarization, and research support). Our AI use is governed by internal controls designed to protect sensitive information and maintain professional standards. Key points:
• We use business-tier AI platforms approved by the Firm for any work involving sensitive information.
• We do not use confidential client information to train public AI models.
• AI is a supplemental tool and does not replace professional judgment. AI-assisted output is reviewed by Firm personnel before use.
• We limit inputs to the minimum necessary and redact/anonymize highly sensitive identifiers (such as Social Security numbers) where appropriate.
• We may monitor AI usage for security and compliance and address any AI-related incidents under our incident response procedures.

6. Security

We maintain a written information security plan with administrative, technical, and physical safeguards designed to protect sensitive information. Our safeguards include, at a high level:
• Role-based access and least-privilege controls
• Multi-factor authentication for key systems
• Encryption and secure transmission methods where appropriate
• Managed device and endpoint protections
• Ongoing security awareness training
• Vendor/service provider oversight
• Secure retention and disposal practices

No system can be guaranteed 100% secure. However, we take reasonable steps to protect information from unauthorized access, use, or disclosure.

7. Data Retention

We retain information as needed for legitimate business purposes and to comply with professional standards and legal/regulatory requirements. When information is no longer needed, we dispose of it securely.

8. Cookies and Similar Technologies

We may use cookies and similar technologies to help our website function properly, understand usage, improve performance, and support security. You can control cookies through your browser settings. Disabling certain cookies may affect website functionality.

9. Your Choices and Rights

Depending on where you live and the nature of our relationship, you may have privacy rights under applicable laws (including certain U.S. state privacy laws). To submit a request, contact us using the information below. We may need to verify your identity before responding.

Note: Some information handled by CPA firms may be subject to sector-specific rules (for example, professional confidentiality obligations and certain financial privacy requirements) and may be exempt from parts of some state privacy laws.

10. Third-Party Websites

Our website may include links to third-party sites. Their privacy practices are governed by their own policies, not this one.

11. Children’s Privacy

Our website is not directed to children under 13, and we do not knowingly collect personal information from children under 13.

12. Updates

We may update this Privacy Policy from time to time by posting a revised version with a new effective date.

13. Contact Us

If you have questions about this Privacy Policy or our security practices, please contact us:
• 2198 E Camelback Road, Suite 370 Phoenix, AZ 85016
• info@barryandmoore.com
• 602.277.5463