Your access and use of this Site (the "Site"), or the Cookson Walker Group site that is linked to
this disclaimer automatically binds you to the following terms and conditions. Please read the following
terms and conditions carefully.
As used herein, the term "you" and "your" shall refer to the user(s) of this Site.
The Cookson Walker Group comprises accounting, consulting, litigation support, valuation, acquisition,
divestiture and corporate finance organizations carrying on business in Canada. As a group of chartered
accountants and chartered business valuators in good standing with our governing bodies, we abide by the
Rules of Professional Conduct, which guarantee the privacy and confidentiality of any information
disclosed to the Cookson Walker Group.
Legal Disclaimer
The information contained and accessed on this Site is provided by the Cookson Walker Group indicated on
the homepage as owner of the Site for general guidance, and is intended to offer the user general
information of interest.
The information provided is not intended to replace or serve as a substitute for any audit, advisory,
tax, consulting or other professional advice, consultation or service. You may wish to consult with a
professional advisor in the respective professional areas of Cookson Walker LLP ("Cookson Walker") or
Colangelo Cookson Walker, Inc. ("Colangelo Cookson Walker").
Based on the fundamental universal condition of the electronic communication process, the Cookson Walker
Group does not guarantee or warrant the Site will be uninterrupted, without delay, error-free,
omission-free, or free of viruses. Therefore, the information is provided on an "as is" basis without
warranties of any kind, express or implied, including accuracy, timeliness and completeness.
In no event shall the Cookson Walker Group, its related partners, agents or employees be liable for any
direct, indirect, incidental, special, exemplary, punitive, consequential or other damages whatsoever
(including but not limited to, liability for loss of use, data or profits), without regard to the form
of any action, including but not limited to, contract, negligence or other actions in tort, or breach of
contract or implied trust between the parties arising out of or in connection with the Site, any content
on or accessed by use of the Site, or any copying and/or display of the Site and its related
information, electronically or otherwise duplicated, or any other use hereof.
As the contents of this Site have been copyrighted under current laws, any unauthorized use of materials
on this Site may violate copyright, trademark, and laws pertaining to ownership of proprietary material
and exclusivity of use.
Should a user wish to download the materials on this Site for personal or non-commercial use, the user
must retain all copyright, trademark or other similar notices contained in the original materials or on
any copies of the material. Materials on this Site may not be modified, reproduced (electronically or in
written form), publicly displayed, performed, distributed or used for any public or commercial purposes
without the explicit written permission from the appropriate content or material provider (including
third-party links).
The Cookson Walker Group bears no risk, responsibility or liability in the event that a user does not
obtain such explicit written permission or instructions as advised by the Cookson Walker Group.
Third-party links are provided as a convenience to our users. The Cookson Walker Group does not control
and is not responsible for any of these Sites or their content. The Cookson Walker Group is obligated to
protect its reputation and trademarks and the Cookson Walker Group reserves the right to request the
removal of any link to our web site, with or without prior notice, either verbally or in writing.
The Cookson Walker LLP and the Colangelo Cookson Walker, Inc. logos are registered trademarks of the
Cookson Walker Group. Use of these trademarks, logos, or reproductions thereof of the Cookson Walker
Group requires express permission from the Cookson Walker Group. Unauthorized use of these trademarks,
logos or reproductions thereof and any other of Cookson Walker's portfolio of trademarks will be
prosecuted to the fullest extent of the law. To request this written approval, kindly contact the
Webmaster or use the "Contact Us" feature.
The following web link activities are explicitly prohibited by the Cookson Walker Group and may present
trademark and copyright infringement issues:
Links that involve unauthorized use of our trademark, logo and/or reproductions thereof
Framing, inline links or metatags
Hyperlinks or a form of link that disguises the URL and bypasses the homepage
Online Privacy Statement
As part of our mandate and commitment to privacy, we have adopted an Online Privacy Statement. The
extent and type of information we receive from you on our external web sites depends upon the
information you provide to us through our contact mailboxes and/or through the registration processes on
our Sites.
The Cookson Walker Group believes that the responsible use of personal information collected on its web
sites is critical to its business objectives and reputation as well as enabling us to address your
objectives.
Unless the Cookson Walker Group obtains your permission to use your personal information for other
purposes, the Cookson Walker Group may only use your personal identifiable information to respond to
your requests and to provide you with information about our services. As an example, if you send us an
e-mail message requesting information about the Cookson Walker Group, we will use your e-mail address
and other information you supply to respond to your request.
If we intend to use your personal information to inform you about other available Cookson Walker Group
services that may meet your needs, we will notify you and allow you the opportunity to decline to
receive such communications. Should you send us a resume or curriculum vitae (CV) to apply online for a
position with the Cookson Walker Group, we will use the information you have provided to match you with
available opportunities.
Some of our web Sites may invite you to register with the Cookson Walker Group and provide personal
information. The Cookson Walker Group may use the information you provide to "personalize" your online
profile in order to deliver the content most suited to your needs. These web Sites will also provide you
with the opportunity to update your registration information, should you no longer wish to receive
information from us.
In addition, small text files placed on your computer when you first visit the Site referred to as
"cookies" are often used on some of our web sites. Most browsers now recognize when a "cookie" is
offered and permit the user to refuse or accept it. If you are not sure whether your browser has this
capability to accept a cookie, you should check with the software manufacturer, your company's
technology help desk or your Internet Service Provider.
Unless the Cookson Walker Group obtains your permission, cookies are primarily used to enhance your
online experience with our Site, but are not used to track the navigational habits of identified
visitors.
Should you visit our web sites to read or download information, such as news stories or articles, much
of the information we collect is statistical only (e.g., the domain from which you have access to the
Internet, the date and time you access our Site, and the Internet address of the web site from which you
are linked directly to our Site) and not personally identifiable. The Cookson Walker Group may use this
information to compile data on the number of visitors to their Site and their use of the sites in
aggregate form in order to make our Sites more useful and attractive to you.
If you subscribe to newsletters from the Cookson Walker Group, we may be able to confirm the e-mail
addresses of subscribers who have clicked on URLs embedded in our message content. We collect, assemble
and analyze this information to gauge user interest for future newsletters and to make this information
more useful by customizing the content provided to you.
The personal information you provide to us will be retained only for as long as is necessary to fulfill
the purposes for which the information was collected or as required by law. We do not share personal
information with third parties, except as is necessary to carry out our business or as required by law
or other legal process, and we never sell your personal information. Furthermore, personal data
collected by the Cookson Walker Group may be transferred to other member firms of the Cookson Walker
Group where it is necessary to meet the purpose for which you have submitted the information.
In addition, the Cookson Walker Group has technological and operational security policies and procedures
to protect your personal identifiable information from loss, misuse, alteration or intentional and/or
unintentional destruction. Our personnel who have access to the data have been trained to maintain the
confidentiality and integrity of such personal information.
The Cookson Walker Group understands the importance of protecting and safeguarding the privacy of anyone
under the age of 13, especially in an online environment. Our Sites are not intentionally designed for
or directed at minors under the age of 13 years. It is our policy never to knowingly collect or maintain
information about anyone under the age of 13.
The Cookson Walker Group recognizes its responsibility for protecting the online privacy of your
personal information. If you have questions or comments about the administration of your personal
information, please contact us at privacy_officer@cooksonwalker.on.ca. You may also use this address to
communicate any questions or concerns you may have regarding compliance with our Online Privacy Policy.
The Cookson Walker Privacy Policy
The Cookson Walker Group respects the privacy rights of our clients, as well as our partners and
employees and has always been committed to protecting all personal information in our possession or
control. We have adopted this Privacy Policy to guide how we collect, use and disclose the personal
information we require in the course of fulfilling our professional responsibilities and operating our
business.
This Privacy Policy applies to all subsidiaries and affiliates of the Cookson Walker Group.
While the Cookson Walker Group has always taken the privacy and confidentiality of its clients, partners
and employees very seriously, we have developed this Privacy Policy to clearly define our ongoing
commitment to protecting privacy rights. Certain of the practices discussed in the Privacy Policy
reflect requirements set out in both federal and provincial privacy legislation that came into effect on
January 1, 2004. Our goal is to respond to the requirements of the law, and, at the same time, to be
responsive to our clients' needs and concerns. In addition the Cookson Walker Group is committed to
respecting the concerns of its partnership and employees by protecting their personal information,
whether divulged orally or in writing.
Accountability for the Personal Information in our Possession
The Cookson Walker Group is accountable for all personal information in our possession or control. This
includes any personal information, which we receive directly. This may include information from
individual clients, partners, employees, as well as individuals' personal information, which we may
receive indirectly through corporate and government clients. The Cookson Walker Group has established
policies and procedures aimed at protecting such personal information and have appointed a Privacy
Officer to oversee privacy issues for the Cookson Walker Group. We have also educated our partners and
employees about our Privacy Policy and their role in protecting your personal information.
Responsibility to inform you why we are collecting your personal information when the
information is collected.
Client Information
In most instances, the Cookson Walker Group, will collect, assemble, analyze, use or disclose personal
information only to provide professional services to you. Each Engagement Letter includes an explanation
of why we require information, what use will be made of it and with whom it may be shared in order to
provide our professional services.
Your personal information may be disclosed internally and with other member firms of the Cookson Walker
Group for the purpose of determining compliance with applicable professional standards, the Cookson
Walker Group's internal policies, or in the performance of quality reviews. Personal information may
also be shared internally in order to allow the Cookson Walker Group to offer the best services or
products that may be of interest to you.
In accordance with professional standards, if you are an audit or attest client, personal information
may be shared with the audit or attest engagement team and other personnel so that this information may
be used in the audit or attest engagement.
Employee Information
The Cookson Walker Group also collects personal information from its partnership and employees for
employee record keeping and statistical purposes, as prescribed to by the laws of Ontario governing
employer-employee relations and the Labour Standards Act.
Such information is also used to calculate employee benefits, administer performance management tools
and improve on programs, policies and employee relations. In certain cases, we may also aggregate
partner and employee personal information to provide business metrics and evaluate the effectiveness of
our Human Resources programs. In these circumstances, the information is not identifiable with any one
individual.
We also collect personal information from individuals seeking employment with the Cookson Walker Group.
When we collect personal information, you will be informed of the reasons why we require such
information, what use will be made of it and with whom it may be shared.
Collection, use or disclosure of personal information about you only with your informed consent.
How Will We Ask for Consent?
Client Personal Information
The Terms and Conditions of every professional services engagement are documented in each Engagement
Letter. These Terms and Conditions include a discussion about how the Cookson Walker Group may use and
disclose your personal information. By signing the Engagement Letter, you will be providing your consent
to the collection, use and/or disclosure described in the Terms and Conditions clause of the Engagement
Letter.
Partner and Employee Information
Forms and applications used to provide human resources-related services to partners and employees will
describe the purposes for which personal information is required and with whom it will be shared. This
will allow for you to consent to the collection, use and/or disclosure as described. Employment
candidates will also be advised of the purposes for which their personal information is being collected
and you will be provided an opportunity to consent to the collection, use and disclosure as described.
What happens if you choose not to give us your consent? What if you withdraw your consent at a later date?
You will always have the option not to provide your consent to the collection, use and distribution of
your personal information, or to withdraw your consent at a later stage. Where a client chooses not to
provide us with permission to collect, use or disclose personal information, we may not have sufficient
information to provide you with our services. Where a partner, employee or candidate for employment
chooses not to provide us with permission to collect, use or disclose personal information, we may not
be able to employ you or to provide you with employee or company benefits.
We will limit, where possible, the collection of client and employee personal information to that which
is required by law to provide our services or to operate our business.
The Cookson Walker Group will use and disclose your personal information only for the purposes for which
we have your consent. We will keep personal information only as long as is necessary to accomplish these
purposes.
Use of Personal Information
If we intend to use your personal information for a purpose not previously identified to you, we will
obtain your prior consent. However, we may use your personal information without consent for the purpose
of acting in respect of an emergency that threatens the life, health or security of an individual. We
may also disclose personal information without consent:
To comply with a subpoena, a warrant or an order made by a court or other body with appropriate
jurisdiction or to comply with rules of conduct required by regulatory bodies.
To a government institution that has requested the information, has identified its lawful authority,
and has indicated that disclosure is for the purpose of enforcing, carrying out an investigation, or
gathering intelligence relating to any federal, provincial or foreign law; or suspects that the
information relates to national security or the conduct of international affairs; or is for the purpose
of administering any federal or provincial law.
To an investigative body or government institution on our initiative when we believe the information
concerns a breach of an agreement, or a contravention of a federal, provincial, or foreign law, or we
suspect the information relates to national security or the conduct of international affairs.
Retention of Personal Information
In compliance with professional standards, we keep a record of the work performed by us. This record, or
"working papers" may include personal information. Working papers are safeguarded against inappropriate
access, as discussed below. The Cookson Walker Group will retain personal information about current and
past partners and employees in accordance with employment laws and standards. We are currently
undertaking a project to destroy unnecessary Human Resources files containing personal information.
The Cookson Walker Group will retain personal information collected from individuals seeking employment
within the Cookson Walker Group indefinitely so that a representative of the Cookson Walker Group may
contact you about other positions that may also be of interest to you.
The Cookson Walker Group will endeavour to keep accurate the personal information in our possession or
control. In order to provide you with a professional level of service and with appropriate benefits, the
personal information that we collect about you must be accurate, complete and current.
From time to time, you may be asked to update your personal information. You are encouraged to advise us
of any changes to your personal information that may be relevant to the services we are providing to
you.
Clients are encouraged to contact the Cookson Walker Group to update their personal information with any relevant new information.
Employees and candidates should contact the office manager should they need to update their personal information.
Protection of your personal information with safeguards appropriate to the sensitivity of the information.
The Cookson Walker Group protects your personal information by using physically secure facilities,
industry standard security tools and practices, and clearly defined internal policies and practices.
Security measures are in place to protect the loss, misuse and alteration of the information under our
control. Personal information collected is stored in secure operating environments that are not
available to the public (e.g., restricted access premises, locked rooms and filing cabinets).
Open disclosure about the procedures used to manage your personal information.
At your request, the Cookson Walker Group will advise you of what personal information we have in our
possession or control and what it is being used for, and to whom and why it has been disclosed.
As a client, you have the right to review and obtain a copy of your personal information on record in
our individual office by contacting your engagement partner.
As a partner or employee, you also have the right to review and obtain copies of your personal
information on record by contacting the Office Manager. In most instances, you will receive a response
to your request within 30 days.
You may challenge the Cookson Walker Group's compliance with this Privacy Policy. The Cookson Walker
Group will respond to individual complaints, concerns and questions relating to privacy policies and
issues. Accordingly, we will investigate and attempt to resolve all complaints.
To challenge compliance with this Privacy Policy, please forward your concerns in writing to our Privacy
Officer. The Privacy Officer will ensure that a complete investigation of your complaint has been
undertaken and we will report their findings to you in most instances within 30 days.
As a valued client, The Cookson Walker Group understands and is well aware that protecting your privacy is very important.
