PRIVACY POLICY — ASSURANCE SERVICES

Last Updated February 2025

CPAs are bound by professional standards of confidentiality that are more stringent than those required by law. Your privacy, our professional ethics, and the ability to provide you with quality services are extremely important to us. The following privacy policy describes how we protect your right to privacy. In this policy, (“JST CPA”, “we”, or “us) refers to JST CPA LLC.

Collection and Disclosing Information: JST CPA may gather personally identifiable information when that you voluntarily submit to us. The types of information collected may include your name, email address, phone number, and postal address, etc. All personally identifiable information obtained from you is treated with great care in order to protect your privacy and security. The information volunteered is used solely by JST CPA. We collect the email addresses and phone numbers of those who communicate with us via email and SMS text messages subject to your consent.

Protecting the Confidentiality and Security of Current and Former Clients’ Information: We retain records relating to professional services that we provide so that we are 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, we maintain physical, electronic, and procedural safeguards that comply with our professional standards.

Parties to Whom We Disclose Information: For current and former clients, we do not disclose any non-public personal information obtained in the course of our practice, except as required or permitted by law. Permitted disclosures include providing information to our employees and, in very limited situations, to unrelated third parties who need to know that information to assist us in providing services to you; to participate in our mandatory peer review program as a member of the Audit Quality Center of the American Institute of Certified Public Accountants; and to comply with federal, state or local laws — for example, in response to a summons or subpoena, or to your regulator’s request to review our working papers.

Use of Your Personal Information: JST CPA collects and uses your personal information to provide the services you have requested. We may also use your personally identifiable information to inform you of other products or services available, changes in laws and rules that may affect you or your business and send you reminders on deadlines. JST CPA does not sell, rent or lease any client information, including but not limited to client lists, email address and phone numbers, to any third party. No mobile information will be shared with third parties/affiliates for marketing or promotional purposes. All the previously stated categories exclude text messaging originator opt-in data and consent; this information will not be shared with any third parties.

Changes to This Privacy Policy: We may update this Privacy Policy at any time. Please review it frequently.

Contact Information: If you have any questions about this policy or our privacy practices, please contact us at (808) 481-4688 or jstcpahi@gmail.com.

SMS MOBILE TEXT MESSAGING TERMS AND CONDITIONS

Last Updated February 2025

JST CPA LLC (“JST CPA”, “we”, or “us) operates a mobile messaging program (the “Program”) subject to these Mobile Messaging Terms and Conditions (these “Mobile Messaging Terms”). The Program and our collection and use of your personal information is also subject to our Privacy Policy. By enrolling, signing up, or otherwise agreeing to participate in the Program, you accept and agree to these Mobile Messaging Terms and our Privacy Policy.

Program Description: Mobile messages may be sent using an automated technology, including an auto dialer, automated system, or automatic telephone dialing system. Message frequency will vary. You agree that we may send you messages regarding the foregoing topics or any topic and that such messages and/or calls may be made or placed using different telephone numbers or short codes.

User Opt-In: By providing your mobile phone number to us, you are voluntarily opting in to receive SMS messages from JST CPA related to reminders, appointments, information in the performance of our services and obtaining security codes. You agree to receive mobile messages from us at the mobile phone number associated with your opt-in, even if such number is registered on any state or federal “Do Not Call” list. You agree that any mobile phone number you provide to us is a valid mobile phone number of which you are the owner or authorized user. If you change your mobile phone number or are no longer the owner or authorized user of the mobile phone number, you agree to promptly notify us at (808) 481-4688 or jstcpahi@gmail.com. Your participation in the Program is completely voluntary.

User Opt-Out and Support: You may opt-out of the Program at any time. If you wish to opt-out of the Program and stop receiving mobile messages from us, or you no longer agree to these Mobile Messaging Terms, reply STOP and/or UNSUBSCRIBE to any SMS message your receive from us. You may continue to receive text messages for a short period while we process your request and you will receive a one-time opt-out confirmation message and we will cease sending SMS messages to your number. You understand and agree that the foregoing is the only reasonable method of opting out. If you want to join the Program again, just sign up as you did the first time, and we will start sending messages to you again. For support, reply HELP to any mobile message from us.

Our mobile messaging platform may not recognize requests that modify the foregoing commands, and you agree that we and our service providers will not be liable for failing to honor requests that do not comply with the requirements in these Mobile Messaging Terms. We may also change the telephone number or short code we use to operate the Program and we will notify you of any such change. You acknowledge that any requests sent to a telephone number or short code that has been changed may not be received by us and we will not be responsible for failing to honor a request sent to a telephone number or short code that has been changed.

Message Frequency: Message frequency will vary.

Message and Data Rates: We do not charge for mobile messages sent through the Program but you are responsible for any message and data rates imposed by your mobile carrier, as standard data and message rates may apply for short message service and multimedia message alerts.

Help and Support: If you need assistance or have any questions about our SMS service, reply HELP to any SMS message you receive, or contact us at (808) 481-4688 or jstcpahi@gmail.com.

Privacy Policy: Your phone number will be handled in accordance with our Privacy Policy. We do not share your phone number or SMS opt-in consents with any third parties for solicitation purposes.

Disclaimer of Warranty and Liability: The Program is offered on an “as-is” basis and may not be available in all areas, at all times, or on all mobile providers. You agree that neither we nor our service providers will be liable for any failed, delayed, or misdirected delivery of any mobile message or information sent through the Program.

Modifications: We may modify or cancel the Program or any of its features at any time, with or without notice. To the extent permitted by applicable law, we may also modify these Mobile Messaging Terms at any time. Any such modification will take effect when it is posted to our website. You agree to review these Mobile Messaging Terms periodically to ensure that you are aware of any modifications. Your continued participation in the Program will constitute your acceptance of those modifications.