Privacy Policy

Effective Date: October 28, 2026

This Privacy Policy explains how Major, Morrison & David, CPAs (the “Firm,” “we,” “us,” or “our”), a public accounting firm licensed and operating in the State of Louisiana, collects, uses, discloses, and protects personal information obtained from clients, prospective clients, and other individuals who interact with us.

1. Information We Collect

We may collect the following categories of information in the course of providing professional services:

• Personal Identifiers: Name, mailing address, email address, telephone number, and other contact information.
• Sensitive Client Information: Social Security numbers, taxpayer identification numbers, financial records, tax return data, payroll information, and other information necessary to provide accounting, tax, audit, or advisory services.
• Business Information: Entity names, ownership details, employer identification numbers, and related records.
• Electronic and Website Information: IP address, browser and device information, and usage information that our website or approved service providers collect through cookies or similar technologies, where used and as described in any applicable website notice.
• Communication Data: Emails, phone calls, and SMS/text message communications exchanged with the Firm.

2. How We Use Information

Information collected is used to:

• Provide professional accounting, tax, and advisory services;
• Communicate with clients regarding engagements, deadlines, and requests for information;
• Comply with applicable federal and Louisiana laws, regulations, and professional standards (including AICPA ethical and confidentiality requirements);
• Maintain records as required by law, regulation, or professional standards;
• Protect the security and integrity of client information.

3. Information Sharing and Disclosure

We do not sell personal information. We may disclose information:

• To Firm personnel and contractors with a legitimate business need and subject to confidentiality obligations;
• To service providers that assist with our services, such as tax software, secure document systems, and cloud hosting, where permitted by law and professional requirements and subject to appropriate confidentiality and security arrangements. Some uses or disclosures require separate client consent.
• To governmental, regulatory, professional oversight, peer review, or legal authorities when legally required or otherwise permitted under applicable law and professional confidentiality rules. We evaluate requests before disclosure and obtain client authorization when required.
• With client consent or at the client’s direction.

4. Data Security

We use administrative, technical, and physical safeguards appropriate to the information and our services to help protect it from unauthorized access, use, disclosure, alteration, or loss. No method of transmission or storage guarantees complete security. Please use the Firm’s approved secure portal or another approved secure method for sensitive documents rather than ordinary email or SMS.

5. Data Breach Notification (Louisiana)

In the event of a breach of security involving personal information, the Firm will comply with applicable Louisiana data breach notification laws, including providing notice to affected individuals and authorities as required by law.

6. Data Retention

Client information is retained for as long as necessary to fulfill professional obligations and to comply with applicable federal and Louisiana legal, regulatory, and professional record-retention requirements.

7. Individual Rights

You may contact us to request access to or correction of your information or to ask about applicable privacy rights. We may verify your identity before responding. Requests are subject to applicable law, professional duties, confidentiality, and record-retention requirements; not every request can be granted.

8. SMS Privacy

We use mobile numbers and SMS consent records for the Firm’s client service and administrative messages. We do not sell or share mobile numbers or SMS opt-in data or consent with third parties or affiliates for their marketing or promotional purposes. We may provide information needed to deliver and support messages to service providers acting on our behalf, subject to appropriate restrictions, or disclose it when legally required. Reply STOP to opt out or HELP for assistance; you may also contact us using the details below. Opting out of texts does not end your engagement or change filing obligations.

9. Updates to This Privacy Policy

We may update this Privacy Policy from time to time. The effective date will be revised accordingly.

10. Contact Information

Questions regarding this Privacy Policy may be directed to:

Major, Morrison & David, CPAs
Attn: John Disotell
423 Major Parkway
New Roads, LA 70760
jsd@mmdcpa.com
225-638-4531