Overview 
The Global Accounting Alliance (GAA) serves the public interest and leads the advancement of a high-quality accounting profession. The GAA Member Bodies work together to identify challenges facing Member Bodies, and the accounting profession in general, and consider how to meet these challenges and plan for the future.

This Privacy Policy describes the ways in which personal data is collected and used by the Global Accounting Alliance (referred to herein as “we”, “us”, “our”). Please note that personal data submitted to the GAA may be shared with any of the GAA Member Bodies. The list of GAA Member Bodies can be found at https://globalaccountingalliance.com/members/

It is your responsibility to review and understand this Privacy Policy prior to providing your personal data to us. If you do not accept and agree to the Privacy Policy, please refrain from providing your personal data to us.

Our Privacy Policy may change from time to time. Whenever there are changes, the modified policy will be posted on our website and will be effective at that time. Each time the Privacy Policy changes, the version number displayed at the top of the page also will change. Consequently, each time you access or use our website or otherwise engage with us, you accept and agree to the most current Privacy Policy. It is your responsibility to be aware of any such changes.

Notice
Our website may contain links to other websites which are managed by third parties (including their use of cookies). As a user of links, it is your responsibility to understand those third parties’ privacy policies. Once you leave our websites using links, we have no control over information that is submitted to or collected by any third parties and are not responsible for other websites.

Collection of Personal Data
In order to facilitate information sharing and collaboration among GAA Member Bodies, the GAA collects and processes personal data from staff members and officers of the GAA Member Bodies. The information collected includes business contact information, such as name, employer, position, business email address, business mailing address and business phone number.

The GAA website includes a “Contact Us” form that can be used by website visitors in order to submit inquiries regarding the GAA and its purpose. Personal data collected on the “Contact Us” form includes name, email address and any information included within the body of the inquiry.

See “Use of Information” section below for details regarding the ways that we use and process personal data.

Use of Information
Personal data collected by the GAA may be used in the following ways:

• To facilitate information sharing and collaboration among Member Body staff and officers
• To form GAA working groups in specialized areas
• To facilitate meetings and/or events among Member Body staff members and officers
• To pursue joint initiatives or projects among the GAA Member Bodies
• To publish relevant articles or press releases
• To publish key GAA contact information on the GAA website
• To seek views or comments on the activities undertaken by the GAA, such as voluntary surveys, focus groups or comments on articles
• To respond to requests and inquiries submitted via the “Contact Us” form on the website
• To perform internal research, including analytics regarding the use of the GAA website
• To comply with applicable law(s) (for example, to comply with a search warrant, subpoena or court order) or to carry out professional ethics/conduct investigations
• From time to time we may provide statistics about the usage levels of the website and other related information to reputable third parties, but these statistics will not include information which will allow you to be identified

We will process Personal Data for the purposes identified above on the following bases:

1. Our legitimate interests, which include processing such personal data for the purposes of delivering and enhancing the mission of the GAA.
2. Where such processing is necessary to perform a contract with you or to take steps before entering into a contract with you.
3. As necessary to comply with our legal obligations, resolve disputes and enforce our contractual agreements.
4. Where such processing is necessary to comply with our obligations to protect members of the public and the public interest.

We keep the personal data that we obtain about GAA Member Body staff members and officers for no longer than is necessary for the purposes for which it is processed. How long we keep your personal data will depend on how long you remain employed by the Member Body, the nature of the personal data concerned, and the purposes for which it is processed. Personal data submitted to the GAA via the “Contact Us” form on the GAA website will be retained for as long as necessary to respond to the inquiry submitted, as well as a short additional period afterwards to cover any outstanding issues or queries that may arise.

Sharing and Disclosure to Third Parties
Personal data submitted to the GAA may be shared with any of the GAA Member Bodies. The list of GAA Member Bodies can be found at https://globalaccountingalliance.com/members/

Additionally, we may disclose your Personal Data to third parties from time to time under the following circumstances:

1. You request or authorize the disclosure of your personal details to a third party.
2. The information is disclosed as permitted by applicable law(s) and/or in order to comply with applicable law(s) (for example, to comply with a        search warrant, subpoena or court order).
3. The information is published on the GAA website to facilitate information sharing and collaboration among GAA Member Bodies.
4. The information is provided to our agents, vendors or service providers who perform functions on our behalf. See below for additional details.

From time to time, we disclose personal data to the following categories of third-party service providers who perform functions on our behalf. We require that our third-party service providers only use your personal data as necessary to provide the requested services to us and each service provider is subject to a set of terms consistent with this Privacy Policy.

• Hosting providers for the secure storage and transmission of your data
• Technology providers who assist in the development and management of our systems and web properties
• Legal and compliance consultants, such as external counsel, external auditors, or tax consultants
• Conference and event vendors/organizers, such as hotels and/or event venues
• Survey and research providers who perform studies on our behalf

Collection of Information Through Cookie Use 
We may obtain information about your general internet usage by using a “cookie” file. A cookie is an element of data that a website can send to your browser, which may then be stored on your hard drive. If you do not agree, you can choose to not receive a cookie file by enabling your web browser to refuse cookies or to prompt you before you accept a cookie.

The following types of cookies may be used on our websites:

1. Necessary Cookies: These cookies are necessary for our websites to work properly. They are usually only set in response to actions you take          such as completing online forms. You can set your browser to block or alert you about these cookies, but some parts of our sites will not                function if these cookies are blocked.
2. Functionality Cookies: These cookies enable our websites to provide enhanced functionality and personalization by storing your preferences          (such as your preferred language or the region that you are in), allowing us to provide enhanced features on our sites such as videos, and              allowing us serve you with advertisements for our products and services that may be of interest to you. These cookies may be set by us or by        third-party content that we have placed within our pages. If you do not allow these cookies, some of the features on our websites may not              function properly and you may not receive a personalized experience when visiting our sites.
3. Performance Cookies: These cookies allow us to count page visits and traffic sources so we can measure and improve the performance of our      sites. They help us to understand which pages are visited most frequently and how visitors interact with our sites. If you do not allow these            cookies we will not receive data related to your visits to our sites.
4. Third-Party Advertising Cookies: These cookies may be set through our site by our advertising partners, such as Google or Adobe. They may be      used by these companies to enable them to build a profile of your interests and show relevant advertisements on other sites. These cookies          are based on identifying your browser and internet device. If you do not allow these cookies, you will experience a decrease in the targeted            advertisements that you see online.

All major browsers allow you to block or delete cookies from your system. To learn more about your ability to manage your preferences related to cookies, please consult the privacy features within your browser.

Further information about cookies:

• How to manage your preferences related to targeted advertising

Transfer of personal data internationally
By providing us with your Personal Data, you acknowledge and agree that we may from time to time transfer your Personal Data to the offices of the GAA Member Bodies, agents or appointed representatives located around the world. Where we transfer personal data internationally, if necessary, we ensure the transfer is subject to an appropriate safeguard as recognized by local data protection law (e.g., standard contractual clauses). Please do not submit any Personal Data to us if you do not wish for your data to be transferred internationally.

Security and Other 
We use reasonable measures to strive to safeguard and secure the personal data we collect. Any transmission of personal information is at your own risk. Technology, such as, but not limited to, Transport Layer Security (TLS) and Secured Socket Layer (SSL), is used to enhance security and reduce risk of loss. Our security practices, processes or technology do not guarantee absolute security of your information and you should take all normal personal precautions such as, but not limited to, not sharing passwords, closing browsers, and not using public networks (e.g., internet cafes, etc.).

Parents and Children 
We do not knowingly collect personal information from children under the age of 16. If a child under the age of 16 has provided personal data to us, parents have the right to request the deletion of the personal data by contacting us using the contact information listed at the bottom of this policy.

User Rights
Your rights regarding your Personal Data depend on the local law in the jurisdiction where you reside.

Depending on the country where you are located, you may be subject to certain rights in relation to your Personal Data under applicable law (e.g. the General Data Protection Regulation), as outlined below:

• The right to be informed of the use of your Personal Data
• The right to access and/or to require the correction or erasure of your Personal Data
• The right to block and/or object to the processing of your Personal Data
• The right to not be subject to any decision based solely on automated processing of your Personal Data
• In limited circumstances, you may have the right to receive Personal Data in a format which may be transmitted to another entity.
• If you have a complaint in relation to the processing of your data carried out under this Privacy Policy, you have the right to lodge a complaint with your local supervisory authority. If you are located in the European Union, you can find the details of your local supervisory authority here.

You may seek to exercise any of these rights by sending a written request using the contact details listed below or submitting your request electronically using the ‘Contact Us’ form on our website homepage https://globalaccountingalliance.com/.

Contact Information
You are encouraged to report any improvements, suggestions, or any suspected breaches of privacy or security to us by using the contact information listed below.