Privacy Policy

1. Introduction

Codar Accounting, a Brazilian legal entity registered under corporate ID 44.360.127/0001-97, with headquarters at Rua Dr. Pedro Ferreira, 333, sala 2002, Ed. Absolute Business, Centro, Itajaí/SC, Brazil, CEP 88301-030, values the privacy and protection of personal data of its clients, collaborators, suppliers and other interested parties.

This Privacy Policy aims to clarify, in a transparent manner, how we collect, use, store and protect personal information processed in the exercise of our professional activities.

2. Data we collect

In the exercise of our accounting, tax, labor and corporate activities, we may process the following data categories:

2.1. Identification data

• Full name, taxpayer registration numbers (CPF/RG), date of birth, marital status and profession of partners, legal representatives, employees and other individuals involved in client activities.
• Corporate name, corporate ID, state and municipal registrations, addresses and contacts of legal entities.

2.2. Contact data

• Emails, phone numbers, residential and business addresses, information provided through the contact form on this website.

2.3. Financial, accounting and tax data

• Banking transactions, statements, invoices, contracts, trial balances, financial statements, payroll, billing data and other information necessary for compliance with main and ancillary obligations.

2.4. Sensitive data

• In specific situations — such as medical leaves, social security benefits, union affiliation and other cases provided by law — we may process data classified as sensitive by the LGPD, always with legal support and specific purpose.

2.5. Navigation data

• When you visit our website, we may collect technical information such as IP address, browser type, visited pages and time spent, exclusively for statistical analysis and experience improvement purposes.

3. Purposes of processing

Personal data is processed for the following purposes:

• Provision of accounting, tax, labor, corporate and correlated services contracted by the client.
• Compliance with legal and regulatory obligations imposed on Codar Accounting and its clients.
• Transmission of declarations, payment slips, ancillary obligations and other information to competent public agencies.
• Communication with clients, collaborators, suppliers and other interested parties.
• Response to requests made through the contact channels available on this website.
• Defense of rights in judicial, administrative or arbitration proceedings.

4. Legal basis for processing

We use the legal bases provided by the LGPD, especially:

• Contract execution (art. 7, V) — for the provision of contracted services.
• Compliance with legal or regulatory obligation (art. 7, II) — to meet tax and corporate requirements.
• Regular exercise of rights (art. 7, VI) — in judicial and administrative proceedings.
• Legitimate interest (art. 7, IX) — for necessary administrative activities.
• Consent (art. 7, I) — when applicable, especially for non-mandatory communications.

5. Professional confidentiality of the accountant

In addition to the obligations provided by the LGPD, Codar Accounting is subject to the professional confidentiality duty imposed by the Code of Professional Ethics of the Accountant (Resolution CFC 1,493/2015), which establishes the obligation to keep confidentiality about all information to which we have access in the exercise of our activities.

This confidentiality duty is a technical and ethical obligation that persists even after the termination of the contractual relationship, and is applied with the same rigor to both personal data and strategic, financial and operational information of our clients.

6. Data sharing

Codar Accounting does not commercialize personal data and only shares information with third parties in the following situations:

• Public and regulatory agencies — Federal Revenue Service, State and Municipal Treasury Departments, Ministry of Labor, Board of Trade, Social Security Institute, among others, for compliance with legal obligations.
• Technology suppliers — accounting, tax management, cloud storage and electronic signature platforms, all subject to contracts with data protection clauses.
• Judicial and administrative authorities — upon specific legal order.
• External consultants — lawyers, auditors and experts, when necessary for defense of rights or provision of correlated services, under confidentiality duty.

7. Storage and retention period

Data is stored in environments with access control, both physical and digital, protected by adequate technical and organizational measures.

The data retention period observes the legal requirements applicable to accounting activity, especially:

• Tax documents: minimum of 5 years, counted from the taxable event.
• Labor and social security documents: variable periods according to specific legislation, potentially reaching more than 30 years.
• Corporate documents: while company activity persists and the applicable statute of limitations.

After compliance with legal deadlines, data is safely disposed of or anonymized.

8. Rights of data subjects

Under the LGPD, you have the right to:

• Confirmation of the existence of processing of your data.
• Access to processed data.
• Correction of incomplete, inaccurate or outdated data.
• Anonymization, blocking or elimination of unnecessary data or data processed in non-compliance with the law.
• Portability of data to another service provider.
• Elimination of data processed based on consent.
• Information about public and private entities with which we share your data.
• Revocation of consent.

We reserve that the exercise of some rights may be limited by the need for compliance with legal obligations that require the maintenance of records for determined periods.

9. Security measures

We adopt technical and administrative measures to protect personal data against unauthorized access, accidental or illicit situations of destruction, loss, alteration or any form of inadequate processing.

Our measures include system access control, encryption in transit, internal information security policies, periodic team training and confidentiality contracts with collaborators and suppliers.

10. Data Protection Officer (DPO)

Codar Accounting has a specific channel for matters related to personal data protection.

11. Amendments to this policy

This Privacy Policy may be updated periodically to reflect changes in our practices, in applicable legislation or in recommendations from competent authorities. We recommend regular consultation of this page.

12. Applicable legislation

This policy is governed by Brazilian laws, especially the Federal Law 13,709/2018 (LGPD), the Brazilian Civil Code, the Consumer Protection Code and the Code of Professional Ethics of the Accountant (Resolution CFC 1,493/2015). The court of the Judicial District of Itajaí/SC, Brazil is elected to settle eventual controversies.