Part I: Privacy Policy Statement

Montis CPA Limited (hereinafter “the Company”, “we”, “us” or “our”) is committed to protecting the privacy of individuals in relation to personal data. We recognise our responsibilities under the Personal Data (Privacy) Ordinance (Cap. 486) of Hong Kong (the “Ordinance”) [1] and are committed to complying with the six Data Protection Principles (“DPPs”) set out in Schedule 1 to the Ordinance [2].

1. Collection of Personal Data and Purposes of Use

We may collect personal data from you when you browse this Website, submit an online enquiry or contact form, subscribe to our publications, or apply for our services.

The types of personal data we may collect include your name, job title, company name, telephone number, email address, postal address, and any other personal data you voluntarily provide to us.

Your personal data may be collected, held, processed, used, and/or transferred for the following purposes:

• (a) Processing your enquiries, quotation requests, or applications for our services, and providing ongoing professional services to you;
• (b) Managing our business relationship with you, including billing, correspondence, and service delivery;
• (c) Conducting research, website analytics, and quality improvement activities;
• (d) Complying with the disclosure requirements of any applicable local or overseas law, regulation, court order, or the legitimate requests of regulators, governmental bodies, or professional bodies (including but not limited to the Hong Kong Institute of Certified Public Accountants, the Inland Revenue Department, and the Companies Registry);
• (e) Exercising or defending the Company’s legal rights.

It is voluntary for you to supply your personal data. However, if you do not provide the data marked as mandatory, we may be unable to respond to your enquiry or provide the relevant services.

2. Cookies and Automatically Collected Data

When you visit this Website, we may use “cookies” and similar technologies to collect certain information automatically. This may include your IP address, browser type, operating system, pages visited, time and date of your visit, and referring URLs. This information is collected in aggregate form and does not directly identify you as an individual. 

We use this information to: (a) analyse website traffic and usage patterns; (b) improve the layout and content of the Website; and (c) remember your preferences to provide a more personalised browsing experience. 

You may configure your browser settings to refuse or delete cookies at any time. Please note that disabling cookies may affect the functionality of certain parts of this Website. If third-party analytics or advertising cookies are deployed on this Website, the type of information collected and the classes of transferees will be identified in this section accordingly. 

3. Direct Marketing 

We will not use your personal data for direct marketing purposes unless we have first obtained your explicit and voluntary consent (or an indication of no objection) to do so, in accordance with Part 6A of the Ordinance [2]. 

Where you have provided your consent, we may use your name and contact information (such as email address and telephone number) to send you information about our professional services, seminars, tax updates, and industry news. 

You have the right to withdraw your consent and opt out of receiving direct marketing communications at any time, free of charge. To do so, please contact us at info@montis-co.com or follow the unsubscribe instructions in any marketing communication we send you. We will cease using your data for direct marketing purposes upon receipt of your request. 

4. Retention of Personal Data 

We will retain your personal data only for as long as is necessary to fulfil the purposes for which it was collected, or as required by applicable law or regulation. Once your personal data is no longer required for those purposes, we will take reasonable steps to securely erase or destroy it.

5. Transfer of Personal Data

All personal data held by the Company will be kept confidential. We may, however, transfer or disclose your personal data to the following classes of persons, whether within or outside Hong Kong, for the purposes described in this Policy:

• (a) Third-party service providers, contractors, or agents who provide administrative, IT, payment processing, legal, audit, or other services to the Company in connection with the operation of its business;
• (b) Any person to whom the Company is required by law to make disclosure, including courts of competent jurisdiction, government departments, and regulatory or professional bodies;
• (c) The Company’s affiliated companies or member firms, for purposes directly related to the original purpose of collection.

Where the Company engages third-party data processors, it will adopt contractual or other appropriate means to ensure that those processors apply equivalent standards of data security and confidentiality, and do not retain personal data longer than is necessary.

6. Data Security

The Company takes all practicable steps to protect the personal data it holds against unauthorised or accidental access, processing, erasure, loss, or use, having regard to the nature of the data and the potential harm that could result from such events.

7. Access to and Correction of Personal Data

In accordance with the Ordinance, you have the right to request access to, and correction of, any personal data held by the Company about you. Requests should be submitted in writing to the Company’s Personal Data Privacy Officer at:

• Postal Address： (1206, 12/F., Tower 6, The Gateway, Harbour City, 9 Canton Road, Tsim Sha Tsui, Kowloon, Hong Kong)
• Email: info@montis-co.com

The Company reserves the right to charge a reasonable fee for processing a data access request in accordance with the Ordinance.

8. Changes to This Policy

We may update this Privacy Policy from time to time to reflect changes in our practices or applicable law. The updated Policy will be posted on this Website with a revised effective date. We encourage you to review this Policy periodically.

Part II: Disclaimer
Montis CPA Limited — Website Disclaimer

1. For General Information Only — Not Professional Advice

All information and content published on this Website (including but not limited to tax commentary, accounting guidance, regulatory updates, articles, and blog posts) is provided for general reference and informational purposes only. The content of this Website does not constitute, and should not be relied upon as, professional accounting, auditing, tax, legal, financial, or business advice of any kind. Before acting on any information contained on this Website, you should seek independent professional advice tailored to your specific circumstances.

2. No Accountant–Client Relationship

Browsing this Website, downloading any materials, or communicating with Montis CPA Limited (the “Company”) through this Website (including via any contact form or email link) does not establish a professional accountant–client relationship between the Company and you. No professional obligations or duties of care are assumed by the Company in respect of any person who accesses this Website unless and until a formal engagement letter or service agreement has been duly signed by both parties.

3. Accuracy of Information

Whilst the Company endeavours to ensure that the information on this Website is accurate, complete, and up to date, no express or implied warranty, representation, or undertaking is given by the Company as to the accuracy, completeness, reliability, suitability, or timeliness of any information on this Website. The Company accepts no responsibility for any loss or damage that may arise, directly or indirectly, from reliance on any information contained on this Website.

4. Limitation of Liability

To the fullest extent permitted by applicable law, the Company, its directors, employees, agents, suppliers, and any person involved in creating, producing, or distributing this Website shall not be liable to you or any third party for any direct, indirect, incidental, consequential, special, punitive, or exemplary damages of any nature (including but not limited to loss of revenue, loss of profits, loss of anticipated savings, loss of business, or loss of data) arising out of or in connection with:

• (a) your use of, or inability to use, this Website or any content thereon;
• (b) any error, omission, interruption, deletion, defect, delay in operation or transmission, computer virus, communication line failure, or unauthorised access to or alteration of this Website;
• (c) any reliance placed by you on the information or content of this Website;

whether based in contract, tort (including negligence), statute, or any other legal theory, even if the Company has been advised of the possibility of such damages.

5. Third-Party Links

This Website may contain hyperlinks to third-party websites or services. Such links are provided for your convenience only and do not imply any endorsement, approval, or recommendation by the Company of the linked website or its content. The Company has no control over, and accepts no responsibility for, the content, privacy practices, or availability of any third-party website. Your access to and use of any linked website is entirely at your own risk.

6. Governing Law and Jurisdiction

This Disclaimer and all matters relating to this Website shall be governed by and construed in accordance with the laws of the Hong Kong Special Administrative Region of the People’s Republic of China. Any dispute arising out of or in connection with the use of this Website shall be subject to the exclusive jurisdiction of the courts of Hong Kong.