Privacy


The AICPA’s board of directors approved a document that replaces the initial Privacy Framework developed by the AICPA and the Canadian Institute of Chartered Accountants (CICA). The new guidance, “Generally Accepted Privacy Principles (GAPP),” is based on the premise that good privacy practices are essential to effective corporate governance and accountability ( www.aicpa.org/privacy ). Recognizing the difficulty of preserving confidentiality, especially in operations spanning multiple jurisdictions, the AICPA and CICA developed GAPP to help managers protect privacy while complying with local, national and international requirements. The guidance also provides criteria for performing effective privacy audits.

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