Confidentiality Statement

Mihir Joshi and Company, Chartered Accountants is bound by the duty of professional secrecy prescribed under Clause (1) of Part I of the Second Schedule to the Chartered Accountants Act, 1949, and by the Code of Ethics issued by the Institute of Chartered Accountants of India.

Scope

All information, documents, records, and communications received by the firm in the course of professional engagements are treated as strictly confidential. This applies to current, past, and prospective clients.

Handling of Information

Client information is accessed only by members and employees of the firm who require it to carry out the engagement. Access to records is restricted, and physical and electronic records are stored with reasonable safeguards.

Disclosure

The firm does not disclose client information to any third party, except:

• Where the client has given express consent; or
• Where disclosure is required by law, regulation, or a statutory or regulatory authority having jurisdiction; or
• Where disclosure is required by the Institute of Chartered Accountants of India or its disciplinary authorities.

Duration

The duty of confidentiality continues even after the professional engagement has ended.