02 | PRIVACY STATEMENT

1. Purpose of This Notice
This privacy notice explains what personal information Marlowe Tax Advisory may collect through this website, why that information is needed and how it may be used, protected or shared.
It applies to website visitors, prospective clients and people who contact the practice through the website, by telephone or by email. Contact details for the responsible party and Information Officer are provided above.

2. Information We Collect
The type of personal information collected depends on how you use the website and whether you choose to contact the practice.
Only information that is reasonably necessary for a defined purpose should be collected. You are not required to provide personal information merely to browse the publicly available pages of the website.

2.1 Visiting the Website
When you access the website, the hosting server may automatically create technical log files. These records help deliver the website, maintain its security and identify technical problems.
The following information may be recorded:
- IP address of the device accessing the website
- Date and time of the request
- Page, file or resource requested
- Website or page that referred you to this website
- Browser type and browser version
- Device type and operating system
- General technical information about the connection
- Status of the request and amount of data transferred
This information may be processed to:
- Establish and maintain a reliable connection
- Display the website correctly on different devices
- Monitor website availability and performance
- Identify errors, misuse or security incidents
- Protect the website and its visitors
- Support technical administration and maintenance
Technical log data is not intended to create personal visitor profiles. It should be retained only for as long as reasonably required for security, troubleshooting and hosting administration.

2.2 Contact Forms and Enquiries
If you send an enquiry through the website, the information entered into the form is transmitted to Marlowe Tax Advisory.
This may include:
- Your name
- Your email address
- Your telephone number
- The content of your message
- The date and time of your enquiry
- Technical information required to prevent spam or misuse
This information is used to understand your request, respond to you and determine whether the practice can provide suitable assistance.
Providing information through the contact form is voluntary. However, without sufficient contact information, the practice may be unable to respond.
The general contact form should not be used to send identity documents, tax numbers, bank statements, passwords or detailed confidential financial records. Secure transmission methods can be arranged where additional information is required.

2.3 Becoming a Client
If an enquiry develops into a professional engagement, additional personal and financial information may be required.
Depending on the agreed services, this may include:
- Identity and contact information
- Taxpayer and SARS registration details
- Employment and income information
- Business and company records
- Accounting and transaction data
- Payroll and employee information
- Property and investment information
- Contracts, invoices and supporting documents
- Correspondence with SARS or other authorities
- Information required for identification and compliance checks
Client information is processed separately from general website data and is governed by the engagement terms, applicable legislation and professional responsibilities of the practice.

3. How Information Is Used
Personal information may be processed only for a specific, lawful and reasonable purpose connected with the activities of Marlowe Tax Advisory.
Information may be used to:
- Respond to questions and consultation requests
- Assess whether requested services can be provided
- Prepare proposals or engagement documents
- Deliver agreed tax and accounting services
- Maintain accurate client and communication records
- Meet legal, regulatory and professional obligations
- Protect confidential information and digital systems
- Prevent fraud, spam and unauthorised access
- Establish, exercise or defend legal claims
- Improve the performance and usability of the website
Depending on the circumstances, processing may be necessary to enter into or perform an agreement, comply with a legal duty, protect legitimate interests or act on consent given by the person concerned.
Personal information will not be used for a purpose that is incompatible with the reason for which it was originally collected unless permitted by law or authorised by the person concerned.

4. Sharing Personal Information
Marlowe Tax Advisory does not sell personal information.
Information may be shared only where this is reasonably necessary for professional services, website operation, legal compliance or the protection of legitimate rights.
Possible recipients may include:
- Website hosting and technical service providers
- Secure email, storage and document-management providers
- Accounting and cloud-software providers
- Professional advisers and specialist consultants
- SARS and other authorised public bodies
- Recognised professional or regulatory organisations
- Banks or payment providers where relevant
- Courts, tribunals or law-enforcement authorities
- A successor business if the practice is transferred or reorganised
Service providers should receive only the information necessary for their assigned purpose and should be required to protect it through suitable contractual, technical and organisational safeguards.
Information may also be disclosed where required by law, necessary for legal proceedings or authorised by the person concerned.

5. Storage Outside South Africa
Some digital service providers may store or process information outside South Africa.
Where personal information is transferred internationally, reasonable steps should be taken to ensure that the recipient is subject to appropriate privacy protections, binding agreements or legal requirements consistent with POPIA.
The location of hosting, email, document storage and cloud-accounting services used by the final practice should be confirmed before this policy is published.

6. Cookies and Similar Technologies
Cookies are small data files that a website may store in a visitor’s browser or device. They can support essential functions, remember settings or provide information about how a website is used.
The website may use essential cookies for purposes such as:
- Maintaining website security
- Remembering privacy choices
- Supporting contact-form functions
- Preventing spam or automated misuse
- Maintaining technical session information
- Delivering the website correctly
Essential cookies may be required for the website to function properly.
Optional cookies may be used for analytics, embedded media, maps, social networks or marketing services. These should not be activated before the visitor has made the relevant privacy choice where consent is required.
Browser settings can usually be used to block or remove cookies. Disabling essential cookies may prevent certain website functions from operating correctly.
Because this is a fictional template, no specific analytics, advertising or tracking provider is represented as active. Every external service added to the final website must be identified and described before publication.

7. External Websites and Social Networks
The website may contain links to external websites or social-network profiles. Selecting such a link takes you to a website operated by another organisation.
Marlowe Tax Advisory does not control how external websites collect or process personal information. Visitors should review the privacy information provided by the relevant external service.
If embedded social-media content, videos, maps or similar external tools are added, those services may receive technical information about the visitor. Such integrations should remain inactive until any required privacy choice has been made.

8. Security of Personal Information
Reasonable technical and organisational safeguards are used to protect personal information against loss, unauthorised access, alteration, misuse or disclosure.
These measures may include:
- Restricted access to personal information
- Secure passwords and access controls
- Encryption where appropriate
- Protected document-transfer systems
- Software and security updates
- Backup and recovery procedures
- Confidentiality obligations
- Review of service-provider safeguards
No internet transmission or electronic storage system can be guaranteed to be completely secure. If a security compromise creates a risk to personal information, the matter will be assessed and handled in accordance with applicable requirements.

9. Retention of Information
Personal information is kept only for as long as it remains reasonably necessary for the purpose for which it was collected.
Retention periods may be influenced by:
- Tax and accounting legislation
- Professional record-keeping requirements
- Contractual obligations
- The duration of a client relationship
- Potential disputes or legal claims
- Security and fraud-prevention requirements
Contact enquiries that do not lead to an engagement should be deleted when they are no longer required for communication or legitimate record-keeping.
When information is no longer required, it should be securely deleted, destroyed or anonymised unless continued retention is required or permitted by law.

10. Your Rights Under POPIA
Subject to applicable limitations, a person whose personal information is processed may request information about that processing and exercise the rights available under POPIA.

10.1 Confirmation and Access
You may ask whether Marlowe Tax Advisory holds personal information about you.
Where applicable, you may request access to that information together with details about:
- The type of information held
- The purpose for which it is used
- The source of the information
- The recipients or categories of recipients
- The expected retention period
- Relevant safeguards applied to the information
Identity may need to be verified before information is disclosed. Access may be limited where disclosure would affect another person’s rights, reveal confidential information or conflict with a legal or professional obligation.

10.2 Correction and Completion
You may request the correction of personal information that is inaccurate, outdated, incomplete, misleading or obtained unlawfully.
Please provide enough information to identify the relevant record and explain what should be corrected or completed.
Reasonable steps will be taken to update information and, where appropriate, notify parties that previously received the incorrect information.

10.3 Deletion or Destruction
You may request the deletion or destruction of personal information that is no longer authorised to be retained.
A deletion request may be declined where information must remain available for:
- Compliance with a legal obligation
- Professional record-keeping
- Performance of an existing agreement
- Protection of another person’s rights
- Establishment or defence of a legal claim
- Another purpose permitted by law
Where immediate deletion is not permitted, access to the information may be restricted where appropriate.

10.4 Objection to Processing
You may object to certain processing of your personal information where POPIA permits an objection.
The request should identify the processing concerned and explain the grounds for the objection. The circumstances will be reviewed before deciding whether processing must stop or may lawfully continue.
An objection may not prevent processing that is required by law, necessary for an existing professional engagement or justified by compelling legitimate grounds.

10.5 Withdrawal of Consent
Where processing depends on your consent, you may withdraw that consent at any time.
Withdrawal applies to future processing and does not automatically make earlier processing unlawful. Information may still be retained where another lawful obligation or permitted purpose applies.
Consent can be withdrawn by contacting the Information Officer using the details at the beginning of this policy.

10.6 Direct Marketing
Your personal information will not be used for electronic direct marketing without the permission or other legal basis required under applicable law.
You may unsubscribe from marketing communications at any time by using the option included in the message or by contacting the practice directly.
Service-related messages, requested responses and communications connected with an existing engagement are not treated as general marketing.

10.7 Automated Decisions
Marlowe Tax Advisory does not intend to make significant decisions about website visitors solely through automated processing.
If automated decision-making or profiling is introduced in the future, the purpose, information used and possible consequences should be explained before the system is activated.

10.8 Complaints
Questions or concerns should first be sent to the Information Officer:
Sarah Marlowe – Information Officer
privacy@marlowetax.example
+27 (0)21 000 0000
You may also lodge a complaint with the Information Regulator of South Africa if you believe that your personal information has been handled in a manner that does not comply with POPIA.
Information Regulator South Africa
Woodmead North Office Park
54 Maxwell Drive
Woodmead, Johannesburg 2191
Telephone: 010 023 5200
Toll-free: 0800 017 160
General enquiries: enquiries@inforegulator.org.za
POPIA complaints: POPIAComplaints@inforegulator.org.za
Website: www.inforegulator.org.za

11. Changes to This Privacy Policy
This fictional privacy policy is dated September 2026.
The published policy may be updated when website functions, service providers, legal requirements or information-processing activities change.
The current version should always be made available on this page with a clearly visible revision date.