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Privacy Policy

Kirkendall Dwyer LLP understands that your privacy is
important to you. We are committed to protecting the privacy of your
personally-identifiable information as you use this website. This Privacy
Policy tells you how we protect and use information that we gather from you. By
using this website, you consent to the terms described in the most recent
version of this Privacy Policy. You should also read our Terms of Use to
understand the general rules about your use of this website, and any additional
terms that may apply when you access particular services or materials on
certain areas of this website. “We,” “our” means Kirkendall Dwyer LLP and its
affiliates. “You,” “your,” visitor,” or “user” means the individual accessing
this site.

PERSONAL AND
NON-PERSONAL INFORMATION

Our Privacy Policy identifies how we treat your personal and
non-personal information.

WHAT IS NON-PERSONAL
INFORMATION AND HOW IS IT COLLECTED AND USED?

Non personal information is information that cannot identify
you. If you visit this web site to read information, such as information about
one of our services, we may collect certain non-personal information about you
from your computer’s web browser. Because non-personal information cannot
identify you or be tied to you in any way, there are no restrictions on the
ways that we can use or share non-personal information. What is personal
information and how is it collected? Personal information is information that
identifies you as an individual, such as your name, mailing address, e-mail
address, telephone number, and fax number. We may collect personal information
from you in a variety of ways: • When you send us an application or other form
• When you conduct a transaction with us, our affiliates, or others • When we
collect information about in you in support of a transaction, such as credit
card information • In some places on this web site you have the opportunity to
send us personal information about yourself, to elect to receive particular
information, to purchase access to one of our products or services, or to
participate in an activity.

ARE COOKIES OR OTHER
TECHNOLOGIES USED TO COLLECT PERSONAL INFORMATION?

Yes, we may use cookies and related technologies, such as web
beacons, to collect information on our web site. A cookie is a text file that is
placed on your hard disk by a web page server. Cookies cannot be used to run
programs or deliver viruses to your computer. Cookies are uniquely assigned to
you, and can only be read by a web server in the domain that issued the cookie
to you. One of the primary purposes of cookies is to provide a convenience
feature to save you time. The purpose of a cookie is to tell the Web server
that you have returned to a specific page. For example, if you register with
us, a cookie helps Kirkendall Dwyer LLP to recall your specific information on
subsequent visits. This simplifies the process of recording your personal
information, such as billing addresses, shipping addresses, and so on. When you
return to the same Kirkendall Dwyer LLP website, the information you previously
provided can be retrieved, so you can easily use the features that you
customized. A web beacon is a small graphic image that allows the party that
set the web beacon to monitor and collect certain information about the viewer
of the web page, web-based document or e-mail message, such as the type of
browser requesting the web beacon, the IP address of the computer that the web
beacon is sent to and the time the web beacon was viewed. Web beacons can be
very small and invisible to the user, but, in general, any electronic image
viewed as part of a web page or e-mail, including HTML based content, can act
as a web beacon. We may use web beacons to count visitors to the web pages on
the web site or to monitor how our users navigate the web site, and we may
include web beacons in e-mail messages in order to count how many messages sent
were actually opened, acted upon or forwarded.

Third party vendors also may use cookies on our web site. For
instance, we may contract with third parties who will use cookies on our web
site to track and analyze anonymous usage and volume statistical information
from our visitors and members. Such information is shared externally only on an
anonymous, aggregated basis. These third parties use persistent cookies to help
us to improve the visitor experience, to manage our site content, and to track
visitor behaviour. We may also contract with a third party to send e-mail to
our registered [users/members].

To help measure and improve the effectiveness of our e-mail
communications, the third party sets cookies. All data collected by this third
party on behalf of Kirkendall Dwyer LLP is used solely by or on behalf of Kirkendall
Dwyer LLP and is shared externally only on an anonymous, aggregated basis. From
time to time we may allow third parties to post advertisements on our web site,
and those third-party advertisements may include a cookie or web beacon served
by the third party. This Privacy Policy does not cover the use of information
collected from you by third party ad servers. We do not control cookies in such
third party ads, and you should check the privacy policies of those advertisers
and/or ad services to learn about their use of cookies and other technology
before linking to an ad. We will not share your personal information with these
companies, but these companies may use information about your visits to this
and other web sites in order to provide advertisements on this site and other
sites about goods and services that may be of interest to you, and they may
share your personal information that you provide to them with others.

You have the ability to accept or decline cookies. Most Web
browsers automatically accept cookies, but you can usually modify your browser
setting to decline cookies if you prefer. If you choose to decline cookies, you
may not be able to fully experience the interactive features of the Kirkendall
Dwyer LLP websites you visit.

HOW DOES KIRKENDALL
DWYER LLP USE PERSONAL INFORMATION?

Kirkendall Dwyer LLP may keep and use personal information we
collect from or about you to provide you with access to this web site or other
products or services, to respond to your requests, to bill you for
products/services you purchased, and to provide ongoing service and support, to
contact you with information that might be of interest to you, including
information about products and services of ours and of others, or ask for your
opinion about our products or the products of others, for record keeping and
analytical purposes and to research, develop and improve programs, products,
services and content.

Personal information collected online may be combined with
information you provide to us through other sources We may also remove your
personal identifiers (your name, email address, social security number, etc).
In this case, you would no longer be identified as a single unique individual.
Once we have de-identified information, it is non-personal information and we
may treat it like other non-personal information. Finally, we may use your
personal information to protect our rights or property, or to protect someone’s
health, safety or welfare, and to comply with a law or regulation, court order
or other legal process.

DOES KIRKENDALL DWYER
LLP SHARE PERSONAL INFORMATION WITH OTHERS?

We will not share your personal information collected from
this web site with an unrelated third party without your permission, except as
otherwise provided in this Privacy Policy. In the ordinary course of business,
we may share some personal information with companies that we hire to perform
services or functions on our behalf. In all cases in which we share your
personal information with a third party for the purpose of providing a service
to us, we will not authorize them to keep, disclose or use your information
with others except for the purpose of providing the services we asked them to
provide.

We will not sell, exchange or publish your personal
information, except in conjunction with a corporate sale, merger, dissolution,
or acquisition. For some sorts of transactions, in addition to our direct
collection of information, our third party service vendors (such as credit card
companies, clearinghouses and banks) who may provide such services as credit, insurance,
and escrow services may collect personal information directly from you to
assist you with your transaction. We do not control how these third parties use
such information, but we do ask them to disclose how they use your personal
information before they collect it.

If you submit a review for a third party (person or business)
using our Facebook Fan Review Application, during the submission process we ask
your permission to gather your basic information (such as name and email
address) which we then share with the third party for whom you are submitting
the review. We may be legally compelled to release your personal information in
response to a court order, subpoena, search warrant, law or regulation.

We may cooperate with law enforcement authorities in
investigating and prosecuting web site visitors who violate our rules or engage
in behavior, which is harmful to other visitors (or illegal). We may disclose
your personal information to third parties if we feel that the disclosure is
necessary to protect our rights or property, protect someone’s health, safety
or welfare, or to comply with a law or regulation, court order or other legal
process. As discussed in the section on cookies and other technologies, from
time to time we may allow a third party to serve advertisements on this web
site.

If you share information with the advertiser, including by
clicking on their ads, this Privacy Policy does not control the advertisers use
of your personal information, and you should check the privacy policies of
those advertisers and/or ad services to learn about their use of cookies and
other technology before linking to an ad.

HOW IS PERSONAL
INFORMATION USED FOR COMMUNICATIONS?

We may contact you periodically by e-mail, mail or telephone
to provide information regarding programs, products, services and content that
may be of interest to you. In addition, some of the features on this web site
allow you to communicate with us using an online form. If your communication
requests a response from us, we may send you a response via e-mail. The e-mail
response or confirmation may include your personal information. We cannot
guarantee that our e-mails to you will be secure from unauthorized
interception.

HOW IS PERSONAL
INFORMATION SECURED?

We have implemented generally accepted standards of
technology and operational security in order to protect personally-identifiable
information from loss, misuse, alteration, or destruction. Only authorized
personnel and third party vendors have access to your personal information, and
these employees and vendors are required to treat this information as
confidential. Despite these precautions, we cannot guarantee that unauthorized
persons will not obtain access to your personal information.

LINKS

This site contains links to other sites that provide
information that we consider to be interesting. Kirkendall Dwyer LLP is not
responsible for the privacy practices or the content of such web sites.

PUBLIC DISCUSSIONS

This site may provide public discussions on various business
valuation topics. Please note that any information you post in these
discussions will become public, so please do not post sensitive information in
the public discussions. Whenever you publicly disclose information online, that
information could be collected and used by others. We are not responsible for
any action or policies of any third parties who collect information that users
disclose in any such forums on the web site. Kirkendall Dwyer LLP does not
agree or disagree with anything posted on the discussion board. Also remember
that you must comply with our other published policies regarding postings on
our public forums.

HOW CAN A USER ACCESS,
CHANGE, AND/OR DELETE PERSONAL INFORMATION?

You may access, correct, update, and/or delete any
personally-identifiable information that you submit to the web site. You may
also unsubscribe from mailing lists or any registrations on the web site. To do
so, please either follow instructions on the page of the web site on which you
have provided such information or subscribed or registered or contact us at:
webmaster@kirkendalldwyer.com

CHILDREN’S PRIVACY

Kirkendall Dwyer LLP will not intentionally collect any
personal information (such as a child’s name or email address) from children
under the age of 13. If you think that we have collected personal information
from a child under the age of 13, please contact us.

CHANGES

Kirkendall Dwyer LLP reserves the right to modify this
statement at any time. Any changes to this Privacy Policy will be listed in
this section, and if such changes are material, a notice will be included on
the homepage of the web site for a period of time. If you have any questions
about privacy at any websites operated by Kirkendall Dwyer LLP or about our
website practices, please contact us at: webmaster@kirkendalldwyer.com