Privacy Policy

1. General Provisions

This Privacy and Personal Data Processing Policy (the “Policy”) applies to personal data obtained by PROAUDIT through the website, email, telephone, contact forms and in the course of business communications, entering into agreements and providing services.

Additional privacy or data-processing terms may apply to specific services, projects or engagements where required by an agreement, applicable law or professional requirements.

2. Personal Data We May Process

Depending on the nature of the interaction, PROAUDIT may process:

• first and last name;
• telephone number;
• email address;
• organisation name, job title and professional contact details;
• information contained in enquiries, messages and correspondence;
• information required to prepare a proposal or enter into and perform an agreement;
• documents and information provided by clients in connection with professional services;
• IP address, browser and device type, date and time of access, pages viewed, referral source and other technical information;
• information obtained through cookies and similar technologies where such technologies are used on the website.

We seek to limit the personal data processed to information that is relevant and necessary for the particular purpose.

3. Purposes of Processing

PROAUDIT may process personal data for purposes including:

• receiving and handling enquiries;
• responding to users who request contact;
• preparing commercial proposals and fee estimates;
• conducting negotiations and taking steps requested before entering into an agreement;
• entering into and performing agreements;
• providing audit, accounting, consulting and other professional services;
• maintaining business and contractual communications;
• complying with legal and professional obligations;
• maintaining accounting, tax and internal business records;
• protecting the legitimate interests of PROAUDIT and its clients;
• handling claims and resolving disputes;
• maintaining the technical operation and security of the website;
• detecting and preventing misuse and unauthorised access;
• analysing website operation and improving its content, structure and usability;
• providing information about relevant PROAUDIT services where permitted by applicable law.

4. Legal Bases for Processing

Depending on the circumstances, personal data may be processed on one or more of the following grounds:

• the data subject’s consent, where consent is required;
• a request from the data subject and the need to take steps before entering into an agreement;
• entering into and performing an agreement;
• compliance with legal obligations;
• protection of the legitimate interests of PROAUDIT or a third party, subject to the rights and legitimate interests of the data subject;
• other grounds permitted by applicable law.

Where processing is based on consent, the data subject may withdraw that consent in accordance with applicable law.

5. Contact Forms and Enquiries

When completing a form on the website, users voluntarily provide information necessary for PROAUDIT to handle their enquiry. PROAUDIT primarily uses this information to contact the user and respond to the request.

Users should not provide special categories of personal data or other confidential information through general website forms unless such information is required for a specific purpose and its transfer has been agreed with PROAUDIT.

Where documents or confidential information are required for a professional engagement, appropriate methods of transferring such information may be agreed separately with the client.

6. Cookies and Technical Data

The website may use cookies and similar technologies required for proper website operation, security, storage of user preferences, website traffic analysis and improvement of the website.

Users may restrict or delete cookies using their browser settings. Disabling certain cookies may affect the operation of some website functions.

7. Disclosure of Personal Data

PROAUDIT does not sell personal data.

Personal data may be disclosed only to the extent necessary for the relevant purpose, including to:

• PROAUDIT employees and authorised personnel who require access to perform their duties;
• providers of IT, hosting, communications, technical and other services required for PROAUDIT’s activities and website operation;
• professional advisers where necessary;
• government authorities, regulators, courts and other authorised bodies where required by law;
• other recipients with the data subject’s consent or where another lawful basis applies.

8. International Data Transfers

The use of certain technical, communications or cloud services may involve the transfer of, or access to, personal data outside Ukraine.

Where this occurs, PROAUDIT takes into account applicable legal requirements governing international transfers and, where required, applies appropriate legal grounds and safeguards.

9. Data Retention

PROAUDIT retains personal data only for as long as reasonably necessary for the purposes for which the data was obtained, taking into account:

• the duration of the relationship with the user or client;
• the duration of contractual relationships;
• statutory document and record retention requirements;
• professional requirements applicable to the relevant services;
• the need to protect legal rights and interests in connection with potential claims or disputes.

When there is no longer a lawful basis for retaining personal data, the data is deleted, destroyed or anonymised unless continued retention is required by law.

10. Data Security

PROAUDIT applies reasonable organisational and technical measures designed to protect personal data against:

• unauthorised access;
• unlawful use or disclosure;
• accidental loss;
• destruction;
• alteration;
• other unlawful processing.

Access to personal data is limited to persons who require it to perform their relevant duties.

However, no method of transmitting or storing information can guarantee absolute protection against every possible risk.

11. Personal Data Provided by Clients in Professional Engagements

When providing audit, accounting, consulting and other professional services, PROAUDIT may receive documents and information from clients containing personal data relating to employees, representatives, counterparties and other individuals.

A client providing such personal data to PROAUDIT should have an appropriate lawful basis for doing so to the extent required by applicable law.

PROAUDIT processes such information to the extent necessary to provide the relevant services, perform the applicable agreement, comply with legal requirements and fulfil professional obligations.

12. Rights of Data Subjects

Subject to applicable law, individuals may have the right to:

• obtain information about the processing of their personal data;
• obtain access to their personal data;
• request correction of inaccurate or incomplete data;
• object to processing where provided by law;
• request deletion of data or termination of processing where lawful grounds exist;
• withdraw consent where processing is based on consent;
• protect their rights against unlawful processing or accidental loss, destruction or damage;
• submit a complaint to the Ukrainian Parliament Commissioner for Human Rights or to a court;
• exercise other rights provided by applicable law.

Where the EU General Data Protection Regulation (GDPR) applies to a particular processing activity, the data subject also has the rights provided by the GDPR to the extent applicable.

Requests concerning personal data may be submitted to office@proaudit.ua.

13. Links to Third-Party Websites

The proaudit.ua website may contain links to third-party websites or services. PROAUDIT does not control how such external resources process personal data.

Users should review the relevant third party’s privacy policy before providing personal information to that third party.

14. Changes to this Policy

PROAUDIT may update this Policy from time to time, including where legislation, data-processing practices, website functionality or technologies used by PROAUDIT change.

The current version of this Policy will be published on proaudit.ua. The date shown at the beginning of the Policy indicates when it was last updated.

15. Contact Information