Privacy
Privacy Policy
Last updated: July 2026
This Privacy Policy explains how Lu Wai Lam, Certified Public Accountant (Practising) (“the CPA”), collects, uses and protects personal data, in accordance with the Personal Data (Privacy) Ordinance (Cap. 486) of Hong Kong.
Information collected
You are not required to provide any personal data to browse this website. Personal data is collected only when you choose to contact the CPA — by email, telephone or WhatsApp — or when you request a quotation or engage the CPA’s services.
The data collected may include your name, contact details (such as email address and telephone number), your company’s details, and any business or financial information you choose to provide in connection with your enquiry or engagement.
How your data is used
Personal data you provide is used to respond to your enquiry, to prepare and provide quotations, and to deliver the professional services you have requested.
Where you engage the CPA, personal data may also be used for related professional and statutory purposes, including client due diligence and anti-money-laundering, sanctions and conflict-of-interest checks; billing, payment and the recovery of outstanding fees; maintaining audit and engagement working papers; professional indemnity insurance; and complying with applicable legal, regulatory and professional obligations.
Your personal data will not be used for direct marketing without your consent.
Cookies and analytics
This website is a static website. It does not use cookies, tracking pixels or third-party analytics, and does not build any profile of visitors.
The website’s hosting provider may automatically record standard technical information (such as IP address and browser type) for security and reliable service delivery. Such information is processed under the hosting provider’s own privacy terms.
Disclosure of data
Your personal data is treated as confidential and is not sold or rented. It may be disclosed to, or processed by, third parties only where necessary for the purposes described above — for example, service providers and professional advisers (such as legal or insurance advisers) engaged in connection with the services; regulatory, governmental or law-enforcement authorities (including the AFRC in connection with practice inspection or investigation); and where disclosure is otherwise required or permitted by law or by applicable professional standards.
Service providers and overseas processing
The CPA relies on reputable third-party providers to operate the practice — for example, email and cloud productivity services, secure file storage, website hosting, and messaging platforms. These providers process personal data on the CPA’s behalf, under obligations of confidentiality and security.
Some of these providers may store or process data on servers located outside Hong Kong. Where this occurs, reasonable steps are taken to ensure the data continues to be protected to a comparable standard.
Data retention
Personal data is retained only for as long as is necessary to fulfil the purposes described above, or for as long as required to meet legal, regulatory and professional record-keeping obligations.
Data security
Reasonable and appropriate measures are taken to protect personal data against unauthorised access, use, disclosure or loss.
Your rights
Under the Personal Data (Privacy) Ordinance (Cap. 486), you have the right to request access to, and correction of, the personal data held about you, and to withdraw any consent previously given.
Changes to this policy
This Privacy Policy may be updated from time to time. Any changes will be published on this page with a revised “last updated” date.
For any privacy-related request or enquiry, please contact:
enquiry@luwailamcpa.com