EAS, LIKE ALL PROVIDERS OF PERSONAL FINANCIAL SERVICES, ARE
          NOW REQUIRED BY LAW TO INFORM THEIR CLIENTS OF THEIR POLICIES
          REGARDING PRIVACY OF CLIENT INFORMATION.  CPAS HAVE BEEN AND
          CONTINUE TO BE BOUND BY PROFESSIONAL STANDARDS OF
          CONFIDENTIALITY THAT ARE EVEN MORE STRINGENT THAN THOSE
          REQUIRED BY LAW.  THEREFORE, I HAVE ALWAYS PROTECTED YOUR
          RIGHT TO PRIVACY.

                TYPES OF NONPUBLIC PERSONAL INFORMATION I COLLECT

          I COLLECT NONPUBLIC PERSONAL INFORMATION ABOUT YOU THAT IS
          EITHER PROVIDED TO ME BY YOU OR OBTAINED BY ME WITH YOUR
          AUTHORIZATION.

                     PARTIES TO WHOM I DISCLOSE INFORMATION

          FOR CURRENT AND FORMER CLIENTS, I DO NOT DISCLOSE ANY
          NONPUBLIC PERSONAL INFORMATION OBTAINED IN THE COURSE OF MY
          PRACTICE EXCEPT AS REQUIRED OR PERMITTED BY LAW.  PERMITTED
          DISCLOSURES INCLUDE, FOR INSTANCE, PROVIDING INFORMATION TO
          MY EMPLOYEES AND, IN LIMITED SITUATIONS, TO UNRELATED THIRD
          PARTIES WHO NEED TO KNOW THAT INFORMATION TO ASSIST ME IN
          PROVIDING SERVICES TO YOU.  IN ALL SUCH SITUATIONS, I STRESS
          THE CONFIDENTIAL NATURE OF INFORMATION BEING SHARED.

            PROTECTING THE CONFIDENTIALITY AND SECURITY OF CURRENT AND
                           FORMER CLIENTS' INFORMATION

          I RETAIN RECORDS RELATING TO PROFESSIONAL SERVICES THAT I
          PROVIDE SO THAT I AM BETTER ABLE TO ASSIST YOU WITH YOUR
          PROFESSIONAL NEEDS AND, IN SOME CASES, TO COMPLY WITH
          PROFESSIONAL GUIDELINES.  IN ORDER TO GUARD YOUR NONPUBLIC
          PERSONAL INFORMATION, I MAINTAIN PHYSICAL, ELECTRONIC, AND
          PROCEDURAL SAFEGUARDS THAT COMPLY WITH MY PROFESSIONAL
          STANDARDS.

          PLEASE CALL IF YOU HAVE ANY QUESTIONS, BECAUSE YOUR PRIVACY,
          MY PROFESSIONAL ETHICS, AND THE ABILITY TO PROVIDE YOU WITH
          QUALITY FINANCIAL SERVICES ARE VERY IMPORTANT TO ME.

          COPYRIGHT 2015 BY THE AICPA, INC.  ALL RIGHTS RESERVED.
          REPRINTED WITH PERMISSION.