Susan G. Baer

Certified Public Accountant, PC

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Privacy Policy

Susan G. Baer, CPA, PC has created this security & privacy statement in order to demonstrate and communicate our commitment to the privacy of the users of it's Website and to conducting business with the highest ethical standards and appropriate internal controls. The following discloses Susan G. Baer CPA, PC's information gathering and dissemination policies for Susan G. Baer CPA, PC Website:

Collection and Dissemination of Personally Identifiable Information

Susan G. Baer CPA, PC Website may receive and maintain information such as user name, email address, telephone number and other personally identifiable information only when personally submitted by users through email. The information provided within the email allows users to make specific inquiries or requests of Susan G. Baer CPA, PC or provide Susan G. Baer CPA, PC with feedback on its Website or services. Information gathered via this site is not shared with third parties unless the involved individual requests such sharing or unless disclosure is required by law. Susan G. Baer CPA, PC does not sell personally identifiable information to third parties for commercial purposes. This site does not use "cookies".

Susan G. Baer CPA, PC reserves the right to disclose user information in special circumstances, where Susan G. Baer CPA, PC believes that the disclosure of such information is necessary to identify or contact someone who may be interfering or violating Susan G. Baer CPA, PC's rights or property or other users or to protect or enforce Susan G. Baer CPA, PC's rights or obligations. Susan G. Baer CPA, PC may also disclose user information when such disclosure is required by law or regulation.

Third Party Links

Susan G. Baer CPA, PC's Website may contain links to other sites, which are not owned or operated by Susan G. Baer CPA, PC. Susan G. Baer CPA, PC is not responsible for the security or privacy practices of non- Susan G. Baer CPA, PC sites, the products or services offered by such sites, or the content appearing at such sites. Likewise, Susan G. Baer CPA, PC does not endorse any of the products or services marketed at non- Susan G. Baer CPA, PC sites. Susan G. Baer CPA, PC is not responsible and has not tested any calculation that maybe performed on a third party website, refer to the link websites own disclosures for more information concerning calculation accuracy. Susan G. Baer CPA, PC is not responsible for the use of "cookies" that a link website may use.

Susan G. Baer CPA, PC prohibits the framing of any materials available through the Susan G. Baer CPA, PC Website and unauthorized hypertext links to Susan G. Baer CPA, PC Website. Susan G. Baer CPA, PC reserves the right to disconnect or otherwise disable any unauthorized frames or hypertext links.

Use and Disclosure

We do not disclose personal information about our clients or former clients to anyone. However, to the extent permitted by law and any applicable state Codes of Professional Conduct, certain nonpublic information about you may be disclosed in the following specific situations: 

  1. To comply with a validly issued and enforceable subpoena, warrant or summons. 

  2. In the course of a review of our firm's practices under the authorization of a state or national licensing board, or as necessary to properly respond to an inquiry or complaint from such a licensing board or organization.
  3. As a part of any actual or threatened legal proceedings or alternative dispute resolution proceedings either initiated by or against us, provided we disclose only the information necessary to file, pursue, or defend against the lawsuit or action but to take reasonable precautions to ensure that the information disclosed does not become a matter of public record.
  4. To provide information to affiliates of the firm and nonaffiliated third parties who perform services or functions for us in conjunction with our services to you, but only if we have a contractual agreement with the other party, which prohibits them from disclosing or using the information for other than the purposes, for which it was disclosed.
  5. In conjunction with the normal due diligence process of any merger, provided that we take appropriate precautions (for example, through a written confidentiality agreement) so the prospective merger partner does not disclose information obtained in the course of the process.
  6. To assist law enforcement or public health officials avert a serious threat to the health or safety of you or any other person.
  7. Information may be disclosed to lawfully established executors or administrators to enable them to carry out their lawful duties.

As a rule (except as noted), Susan G. Baer CPA, PC will not use or disclose personal information about an individual other than for its primary purpose of collection, unless the individual has consented to the use or disclosure. Susan G. Baer CPA, PC will use the information it gathers for our own direct marketing purposes only where it is impractical for Susan G. Baer CPA, PC to seek the individual's consent before that particular use.

If you request that we disclose your tax information, we will request that you complete a signed consent form that must be received by us before your information can be released to anyone but you.

Some information Susan G. Baer, CPA, PC holds may be "Sensitive Information"

Because the data necessary to prepare tax returns and to provide various tax, consulting and financial planning services is obviously very personal and highly confidential, sensitive information will obviously come to our attention and knowledge. "Sensitive Information" is information or an opinion about an individual's race or ethnic origin, gender, education, medical history, social and political opinions, membership in political associations, religious beliefs and affiliations, philosophical beliefs, memberships in professional or trade associations or trade unions, sexual preferences or practices and/or criminal records. Susan G. Baer CPA, PC will only receive sensitive information with the individual's consent through direct discussion or document examination. Susan G. Baer CPA, PC will not overtly collect personal information unless the information is necessary for one or more of its functions or activities. Susan G. Baer CPA, PC will collect the personal information only by lawful and fair means and not in an unreasonably intrusive way. Whenever Susan G. Baer CPA, PC collects personal information about an individual, Susan G. Baer CPA, PC will take reasonable steps to ensure that the individual is aware of the identity of Susan G. Baer CPA, PC, the fact that he or she is able to gain access to the information and the purpose for which the information is collected. Susan G. Baer CPA, PC cannot, however, be held responsible for inadvertently learning sensitive information through discussions that are initiated by you or documents presented to us by you but will, of course, treat such information in the same manner as all other information that we know about you.

The Purposes for which Susan G. Baer, CPA, PC uses this Information

The purposes for which Susan G. Baer CPA, PC uses personal information collected includes the following: to open and administer client accounts, to provide financial services to clients, to administer and supervise employees and independent contractors of our firm, for marketing and sales initiatives such as Susan G. Baer CPA, PC publications, brochures, newsletters and business and personal networking events, to promote events in the community with which Susan G. Baer CPA, PC is associated, for billing and collection activities and related data processing and to consider potential employee's applications for employment by the Firm.

Information Security

Susan G. Baer CPA, PC's Website is protected with a variety of security measures such as change control procedures, passwords, and physical access controls. Susan G. Baer CPA, PC also employs a variety of other mechanisms to protect a user's data from being lost, misused, or altered inappropriately. These controls include data confidentiality policies and regular database backups. Although Susan G. Baer CPA, PC takes these measures to safeguard against unauthorized use of a user's data, because such information is transmitted via the Internet, Susan G. Baer CPA, PC cannot provide assurances that personally identifiable information transmitted to Susan G. Baer CPA, PC will never be compromised. If you request that your tax return be "emailed" to you via standard email you agree to hold Susan G. Baer CPA, PC "harmless" should your tax information become compromised as a result of the requested email. Susan G. Baer CPA, PC uses nationally recognized third party vendors to transmit tax returns electronically to the federal and state tax agencies. Susan G. Baer CPA, PC relies on the security of the third party vendor to protect your information. Should you NOT want your tax information exposed to potential risk please NOTIFY us in writing on your tax organizer that you DO NOT want electronic filing. This may pose a potential problem with some states tax agencies who will not allow paper submitted returns any longer.

Policy Changes

Susan G. Baer CPA, PC reserves the right to modify or update this Privacy Policy or other terms and conditions of use of the Susan G. Baer CPA, PC Website at any time by updating the relevant link. Any modifications or updates shall be effective upon posting to the Susan G. Baer CPA, PC Website.

Effective: January 1, 2012

Contact Information

Susan G. Baer, CPA, PC
60 Garage Place Rd
Ghent, NY 12075