KNOTIA PRIVACY POLICY, V. 2.01

Knotia is a service provided by Ernst & Young Electronic Publishing Services Inc. ("EYEP").

Protecting the privacy and confidentiality of our users' personal information is a core value of EYEP's online environment. This statement sets forth our privacy policy (the “Policy”) for the Knotia web site (www.Knotia.ca) (”Knotia”) and describes the practices we follow to respect the privacy of all users of Knotia.

By using Knotia, registering for Knotia or ordering Knotia products or services you are agreeing to this Policy, confirming that you have read this Policy and consenting to the collection, use and disclosure of your personal information by EYEP as outlined in this Policy. If this Policy is not acceptable to you, you should not register for Knotia or order any Knotia products or services and should not submit any of your personal information.

We may update this Policy from time to time and you are responsible for reviewing the most current version of the Policy. The date of the last update to this Policy is at the end of the Policy. By continuing to use Knotia, you accept any updates to this Policy.

Personal Information

Personal information is information about an individual who can be identified. Personal information includes information such as: your name, address, email address, and your credit card details. Personal information does not include the name, title, business address or telephone number of an employee of an organization.

Information Collection and Use

EYEP's primary goal in collecting personal information is to provide users with a smooth, efficient, customized, and secure experience while using Knotia.

EYEP collects information about users at several different points on Knotia and otherwise, including the following:

• General Personal Information. To use Knotia, you must be a registered user. In the registration process, you or your organization are asked to provide certain information. This information includes your first and last name, title, email address, business address, and business telephone number. This information is used to establish and manage your Knotia account, to customize the content you are presented with when using Knotia, to process your orders for Knotia products and services, and to notify you of special offers, information updates, updates to Knotia and/or services and product offerings from Knotia or third parties that we think may be of interest to you. You may also be required to provide personal information in order to utilize certain Knotia services, such as the Knotia help desk.
• CICA Member Information. The Canadian Institute of Chartered Accountants ("CICA") provides services to its members via Knotia. EYEP may collect personal information directly from the CICA about Knotia subscribers who are CICA members. The information collected includes the information described under General Personal Information (above), as well as your CICA customer number and CICA subscription and invoicing information. This information is used for ensuring seamless access to your paid subscriptions, as well as an efficient way in which to pay your CICA invoices.
• Order Processing. EYEP requests additional personal information from users on the Knotia order form when users order Knotia products or services. This includes contact information (such as name and shipping address) and financial information (such as a credit card number and expiration date). This information is used for billing purposes and to fill your orders. If EYEP has trouble processing an order, your contact information is used in order to get in touch with you.
• Cookies. A cookie is a piece of data stored on your computer's hard drive. We use cookies to keep track of your login information, subscriptions, and Knotia preferences, such as language. This information may be used in order to customize the content you are presented with when using Knotia. Customized content may include items such as industry news, Knotia product offerings, and information about product offerings of other parties that may be of interest to you. Your Internet browser must be set to accept cookies from Knotia in order for you to be able to access and use Knotia.
• Usage Reports. The Knotia service automatically generates log files containing information regarding your use of Knotia such as which areas of Knotia you use and the information that is accessed. The resulting usage reports may be used by EYEP in order to customize the content you are presented with when using Knotia and may also be shared with your organization as described below under the heading "Disclosure".

Disclosure

From time to time, EYEP may disclose your personal information:

• to service providers, including (but not limited to) the CICA, to perform functions on behalf of EYEP, including the delivery of products or services offered on Knotia, order processing, marketing, and office services.
• to your organization via the individual(s) designated by your organization as its group administrator(s) for Knotia. A group administrator has access to personal information collected on Knotia, including the usage reports described above, in order to allow the organization to assess its subscriptions to the Knotia services as well as for other business purposes.
• to the subsidiaries and affiliates of EYEP, and of Ernst & Young LLP.
• if we find that your actions on Knotia violate the Knotia Master Agreement or any additional terms specific to the services purchased through Knotia, and we need to enforce these agreements.
• where permitted or required by law, court order, or government regulations.

Can I Refuse or Withdraw My Consent?

You can refuse the collection of your personal information and, subject to certain legal restrictions and reasonable notice, withdraw your consent to the continued use or disclose of personal information EYEP has already collected from you. You should understand, however, that refusing or withdrawing your consent may result in our being unable to provide you with Knotia's services. You can withdraw your consent at any time by emailing us at support@knotia.ca.

Links

This Privacy Policy applies solely to information collected by EYEP, and does not apply to links leading to third-party web sites that EYEP does not control or own. Please be aware that EYEP is not responsible for the privacy practices of such other web sites. EYEP encourages you to be aware of when you leave Knotia and to read the privacy statements of each and every web site that collects personally identifiable information.

Security

EYEP takes reasonable measures to protect all personal information against loss or theft, as well as unauthorized access, disclosure, copying, use or modification by security safeguards appropriate to the sensitivity of the information.

Please note that it is your responsibility to protect your user id and password information. If this information is disclosed, the privacy of your information cannot be assured.

Access and Correction of Personal Information

You can view and modify your Knotia profile when you are logged into the service. By clicking on the My Profile button, you will be able to review and modify your personal profile and Knotia preferences.

You can ask to view your personal information by writing to the Privacy Officer at the address provided at the end of this Policy. You can request that corrections be made where you can show that the information in our possession is incorrect or incomplete. Please note that under certain circumstances, you may not be permitted to view your records, such as where such disclosure would raise security, legal or confidentiality issues.

Site and Service Updates

EYEP sends Site and service announcement updates by email to users from time to time. If you do not wish to receive such mailings, you can request to be removed from this electronic mailing list at any time by emailing us at privacy@knotia.ca. You should understand, however, that if you are removed from the mailing list you may not be made aware of the status or availability of certain Knotia services.

Contact

If you have any questions or concerns about this Policy or the handling of your personal information by EYEP, EYEP's Privacy Officer may be contacted as follows:

We will investigate and respond to your concerns about any aspect of our handling of personal information.