Privacy Policy

COOP Tax & Accounting, LLP ("COOP Tax & Accounting, LLP," "德恒会计事务所," "we," "us") Effective date: September 24, 2026

We are a California CPA firm. People trust us with some of the most sensitive information they have: tax returns, bank and brokerage accounts, ownership records, and details about family and overseas assets. This policy explains what we collect, why, who we share it with, and how we protect it.

This policy covers our website, coopaccounting.com, and how we handle information from prospective and current clients. If you engage us, your engagement letter also governs our work and, where it is more specific, takes precedence.

1. Information we collect

Information you give us

• Through the website: your name, email, phone number, company name, the service you are interested in, and anything you write in the message field. If you subscribe to tax updates, your email address.
• During a consultation: a general description of your situation, such as your entity type, ownership structure, countries involved and which years may be unfiled.
• As a client: the information needed to perform the engagement. Depending on the service, this may include Social Security numbers, ITINs or foreign tax identification numbers; passport or identity documents; income, bank, brokerage and foreign-account records; prior tax returns and IRS correspondence; business formation, ownership and accounting records; and information about spouses, dependents, family members or business owners who appear on your returns.

Please do not send tax documents, identification numbers or account details through our website form or ordinary email. We will provide a secure portal once we agree to work together.

Information collected automatically

When you visit our website, our hosting provider records standard technical information such as IP address, browser type, pages requested and the time of the request, for security and reliability. The current version of this website does not have Google Analytics tracking configured.

Information from others

With your authorization, we may obtain information from the IRS, the California Franchise Tax Board or other tax authorities (such as account transcripts), from your prior accountant, or from your attorney, financial adviser or other professionals you ask us to work with. A person who refers you to us may give us your name and contact details.

2. How we use information

We use information to:

• respond to your inquiry and schedule consultations;
• decide whether we can take on an engagement, including checking for conflicts of interest;
• prepare returns, perform accounting and advisory services, and represent you before tax authorities when engaged to do so;
• communicate with you about your engagement and send invoices;
• meet our legal, regulatory and professional obligations, including recordkeeping and professional standards;
• protect our systems and our clients' information against fraud and unauthorized access; and
• improve our website and understand which content is useful.

If you subscribe, we send occasional tax updates by email. Each one includes an unsubscribe link.

3. Tax return information and professional confidentiality

Federal law restricts how tax return preparers may use and disclose tax return information. Under Internal Revenue Code section 7216 and its regulations, we do not use or disclose your tax return information for any purpose other than preparing your return, except as those rules permit or with your prior written consent in the form they require.

As a California CPA firm, we are also bound by California's rules on client confidentiality for licensees. We do not disclose confidential client information without your permission, except where the law or professional rules require or allow it.

4. How we share information

We do not sell personal information. We do not share personal information for cross-context behavioral advertising.

We share information only in these circumstances:

• Service providers that help us operate the firm, under obligations to protect the information and use it only for our purposes. These currently include: website hosting Netlify; secure client portal Encyro; email zoho; tax preparation and e-file software CCH; Google and Zoom; Stripe; and FormSubmit for processing website inquiries and forwarding them by email.
• Tax and government authorities, when filing returns or communicating on your behalf as part of an engagement.
• Professionals you direct us to work with, such as your attorney, financial adviser or overseas accountant, with your permission.
• Legal and regulatory requirements: when required by law, subpoena, court order or professional regulators, including the California Board of Accountancy, or during a professional peer review where applicable.
• Business transfer: if the practice is sold or merged, subject to confidentiality obligations and applicable professional rules.

5. How we protect information

We maintain a written information security program, as required for tax preparers under the FTC Safeguards Rule. Measures include a secure encrypted portal for documents, multi-factor authentication on systems that hold client data, encryption in transit, access limited to people who need it, and staff confidentiality obligations. No system is perfectly secure, but we take the protection of your information seriously and review our safeguards regularly. If we learn of a breach affecting your information, we will notify you as required by law.

6. Cookies and analytics

The current version of this website does not have Google Analytics tracking configured. Our hosting service and third-party forms or portals you choose to use may employ technologies needed for their operation; their applicable policies also govern that processing.

You can manage, block, or delete cookies in your browser settings. Those settings may affect some third-party service functionality.

Do Not Track. Our website does not currently respond differently to browser "Do Not Track" signals, because there is no common standard for them.

7. How long we keep information

We keep client records for as long as required by law and professional standards, generally seven years after the engagement ends, and longer where a matter remains open or a legal hold applies. Inquiries that do not become engagements are kept for two years and then deleted.

8. Your choices and rights

You may ask us to give you a copy of the personal information we hold about you, correct it, or delete it. We will honor these requests unless we are required to keep the information, for example because of legal recordkeeping rules or professional standards, in which case we will tell you.

California residents. Depending on the size of our business, the California Consumer Privacy Act may not apply to us. Regardless, we will respond to access, correction and deletion requests as described above, and we will not discriminate against you for making one. Under California's "Shine the Light" law, you may ask whether we share personal information with third parties for their direct marketing; we do not.

To make a request, contact us using the details in Section 12. We may need to verify your identity before responding.

9. Clients and visitors outside the United States

We are located in the United States, and information you send us is stored and processed in the United States. If you are located elsewhere, including mainland China, your information will be transferred to the United States. The laws of your jurisdiction may impose requirements on sending personal information abroad. If you need us to follow a particular process, please tell us before sending information.

10. Children

Our website is not directed to children, and we do not knowingly collect personal information from children through it. Client engagements may require information about dependents; that information is handled as client information under this policy.

11. Changes to this policy

We may update this policy. The effective date at the top shows when it last changed. If we make a material change, we will post the updated policy on this page before it takes effect.

12. Contact us

COOP Tax & Accounting, LLP 1161 Ringwood Ct Ste 20, San Jose, CA 95131 (415) 328-1008 · team@coopaccounting.com

A Chinese translation of this policy is provided for convenience. If the two versions differ, the English version controls.