CPAS, 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
TOMY 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.
JRA Associates LLC
Privacy Policy
JRA Associates LLC
Tax & Accounting Services
17 Woodport Road Suite 2F
Sparta, NJ 07871
Tele:973-729-0333
Fax:973-729-0340