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Privacy Policy

Who we are

This is the privacy statement of Frame Kennedy (FKF Accounting Ltd).

This privacy statement covers all aspects of our Chartered Accountancy practice and the work that we do for you.

This privacy statement explains how we collect and use personal information about you.

What personal information we collect

During our work we do gather personal information on both your business, the principals and your employees (mainly if we process your payroll) including personal addresses, dates of birth and similar information.

Where we collect personal information from

Most of the information we source directly from your business records and your personnel. Some information may be sourced from publicly available resources.

How we use your personal information

The purposes for which personal information is processed may include some or all the following (this list is non-exhaustive)

  • deliver services and meet legal responsibilities
  • verify identity where this is required
  • communication by post, email or telephone
  • understand needs and how they may be met
  • maintain records
  • process financial transactions
  • prevent and detect crime, fraud or corruption

Who we share your personal information with

We would only share your data with third parties whom we are required to work with during exercising our duties with yourselves and to meet our legal responsibilities. The main third parties being HM Revenue & Customs and Companies House.

If you do not provide your personal information:

If personal information is not provided when requested, then we may be unable to fulfil our commitment to you as per our engagement letter and therefore be unable to act on your behalf. Equally the information may be required by statue or contract and if not provided we may be unable to fulfil our obligations

How do we protect your personal information

To protect the security of your personal data, we implement appropriate technical and organisational security measures which include physical and technical security safeguards and a governance model that ensures that adequate policies, procedures and controls are in place within our organisation.

How long we retain your personal information for

We would normally retain our files containing your data for 7 years to comply with HMRC and other regulatory bodies requests for information. We would always request that your data files passed to us to enable us to act on your behalf are picked up timeously following the completion of the work done as we do not have the capacity to retain this data and nor do we want to. Certain paperwork such as wills, property transactions, share documentation and other permanent documentation would be retained in our permanent file for as long a period as we feel necessary to conduct our work on your behalf accurately and efficiently.

Using our website

Our privacy statement is available for review on our website

Your rights

Access to your information – You have the right to request a copy of the personal information about you that we hold.

Correcting your information – We want to make sure that your personal information is accurate, complete and up to date and you may ask us to correct any personal information about you that you believe does not meet these standards.

Deletion of your information – You have the right to ask us to delete personal information about you where:

  • You consider that we no longer require the information for the purposes for which it was obtained.
  • We are using that information with your consent and you have withdrawn your consent – see Withdrawing consent to using your information
  • You have validly objected to our use of your personal information – see Objecting to how we may use your information
  • Our use of your personal information is contrary to law or our other legal obligations.

Objecting to how we may use your information – You have the right at any time to require us to stop using your personal information for direct marketing purposes.  In addition, where we use your personal information to perform tasks carried out in the public interest then, if you ask us to, we will stop using that personal information unless there are overriding legitimate grounds to continue.

Restricting how we may use your information – In some cases, you may ask us to restrict how we use your personal information.  This right might apply, for example, where we are checking the accuracy of personal information about you that we hold or assessing the validity of any objection you have made to our use of your information.  The right might also apply where this is no longer a basis for using your personal information, but you don’t want us to delete the data.  Where this right is validly exercised, we may only use the relevant personal information with your consent, for legal claims or where there are other public interest grounds to do so.

Automated processing – If we use your personal information on an automated basis to make decisions which significantly affect you, you have the right to ask that the decision be reviewed by an individual to whom you may make representations and contest the decision.  This right only applies where we use your information with your consent or as part of a contractual relationship with you.

Withdrawing consent using your information – Where we use your personal information with your consent you may withdraw that consent at any time and we will stop using your personal information for the purpose(s) for which consent was given.

Please contact us in any of the ways set out in the Contact information and further advice section if you wish to exercise any of these rights.

Changes to our privacy statement

We keep this privacy statement under regular review and will place any updates on this website.  Paper copies of the privacy statement may also be obtained on request from our Inverness office.

This privacy statement was last updated on 30 April 2018.

Contact information and further advice

Should you have any query on any aspect of this Statement please contact any of the directors to discuss the matter further.


We seek to resolve directly all complaints about how we handle personal information, but you also have the right to lodge a complaint with the Information Commissioner’s Office, whose contact details are as follows:

Information Commissioner’s Office
Wycliffe House
Water Lane

Telephone – 0303 123 1113 (local rate) or 01625 545 745

Website –

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