1. Introduction
Welcome to the website of Scoggins CPA Accounting & Advisory (“we,” “us,” or “our”). By accessing or using our site, you agree to be bound by these Terms & Conditions (“Terms”). Please read them carefully. If you do not agree to all of the Terms, you may not use our website or our services.

 

2. Acceptance of Terms
These Terms apply to all visitors, users, and others who access or use the service (“Users”). By using or accessing the website in any manner, you agree to these Terms. If you do not agree to these Terms, your sole remedy is to discontinue use.

 

3. Changes to Terms
We reserve the right, at our sole discretion, to modify or replace these Terms at any time. We will post changes here with an updated “Last updated” date. Your continued use of the site after any changes constitutes acceptance of those changes.

 

4. Privacy & Data Use
Your privacy is critically important to us. We collect only the personal information you choose to provide (for example, name, email address, and phone number) when you:

• Fill out a contact or inquiry form

• Subscribe to our newsletter

• Request a quote or proposal

 

4.1 No Sharing or Sale of Personal Data
We will never share, rent, trade, or sell your personal information to third parties. Your data remains strictly confidential and is used solely to provide the services you request.

 

4.2 Email Consent
By providing your email address on our site, you consent to receive our newsletter, service updates, and other marketing communications. You may unsubscribe at any time via the link provided in every email.

 

4.3 Phone Number Usage
Any phone number you supply will only be used to contact you regarding services you have requested or that we have rendered. We do not use your phone number for advertising campaigns or share it with marketing partners.

 

5. Use of the Website & Services
Our website and the information, tools, and services we provide are for your personal and business use. You agree not to misuse the site or interfere with its proper operation. You also agree that you will provide accurate, current, and complete information when filling out forms.

 

6. Intellectual Property
All content, graphics, logos, trademarks, and software on this site are the property of Scoggins CPA Accounting & Advisory or its licensors and are protected by U.S. and international intellectual property laws. You may not reproduce, distribute, or create derivative works without our express written permission.

 

7. Disclaimers & Limitation of Liability
Our site and services are provided “as is” without warranties of any kind, whether express or implied. To the fullest extent permitted by law, we disclaim all warranties, including implied warranties of merchantability and fitness for a particular purpose.
In no event shall Scoggins CPA Accounting & Advisory, its officers, directors, employees, or agents be liable for any indirect, incidental, special, consequential, or punitive damages arising out of your use of (or inability to use) the site or services, even if we have been advised of the possibility of such damages.

 

8. Indemnification
You agree to defend, indemnify, and hold harmless Scoggins CPA Accounting & Advisory, its affiliates, and their respective officers, directors, employees, and agents from any claims, liabilities, damages, losses, and expenses arising out of your use of the site, your violation of these Terms, or your violation of any rights of another.

 

9. Governing Law
These Terms shall be governed and construed in accordance with the laws of the State of South Carolina, without regard to its conflict of law provisions. You agree to submit to the personal jurisdiction of the state and federal courts located in South Carolina for any disputes arising under these Terms.

 

10. Contact Information
If you have any questions about these Terms, please contact us at:

 

Email: Info@scogginscpa.com
Address:
PO BOX 416
Johnston, SC 29832

Thank you for trusting Scoggins CPA Accounting & Advisory. We’re committed to safeguarding your information and delivering the highest standard of service.

Privacy Policy

Last Updated: 5/29/2025

1. Introduction & Conceptual Framework
This Privacy Policy delineates the methodologies and theoretical underpinnings by which Nicholas T Scoggins CPA LLC ("the Firm"), operating under the trade name Scoggins CPA Accounting & Advisory, conceptualizes, acquires, processes, secures, and disseminates personal data across its digital ecosystem, encompassing web interfaces, mobile applications, and ancillary services (collectively, "the Services"). Our fiduciary obligation to data stewardship and epistemic transparency compels rigorous adherence to regulatory mandates and best practices in data governance.

 

Terminology and Constructs:

• Personal Data: Any information that uniquely identifies or can be reasonably correlated with an individual, including but not limited to nomenclature, electronic contact coordinates, geolocational identifiers, and device-specific tokens.

• HTTP Cookies and Equivalents: Transient or persistent textual artifacts deployed on client endpoints for session continuity, preference retention, and empirical analytics.

• Google Signals: An opt-in paradigm within Google Analytics enabling aggregated, pseudonymized cross-device behavioral analytics derived from authenticated Google accounts.

• User-ID: A proprietary cryptographic tag assigned by the Firm to coalesce disparate session data for an integrated user profile, facilitating longitudinal behavioral analysis.

 

2. Taxonomy of Collected Data
We systematically harvest multidimensional data modalities to underpin service delivery, augment operational efficacy, and inform strategic innovation:

 

2.1. Subject-Provided Identifiers:

• Data inputs voluntarily transmitted via interactive interfaces (e.g., full legal appellation, electronic mail address, telecommunication digits, postal coordinates).

• System-generated metadata, including Internet Protocol (IP) addresses and device fingerprints, collated upon Service ingress.

 

2.2. Interaction Metrics:

• Structured logs of user navigational patterns, event triggers, dwell time, and functional utilization indices.

• Quantitative event counts, exemplified by the frequency of Pricing Calculator submissions or form completions.

 

2.3. Advertising and Analytical Constructs:

• Composite, anonymized datasets sourced via Google Signals, encompassing locational vectors and historical search/YouTube engagement for consenting subjects.

• Facebook Pixel artifacts capturing conversion events, engagement endpoints, and remarketing cohorts.

• Cohesive user trajectories enabled by Firm-assigned User-ID markers across device boundaries.

 

2.4. Afforded User-Generated Inputs:

• Data elements inputted into computational utilities (e.g., Pricing Calculator), contact channels, subscription opt-in modules, and auxiliary tools.

• Self-reported demographic or preferential parameters submitted for tailored deliverables.

 

2.5. Exclusion of Special Categories:

• The Firm categorically abstains from soliciting or retaining sensitive personal data domains, including biometric, health, ethnoreligious, political, or sexual orientation attributes.

 

3. Modalities of Data Acquisition
Data ingestion transpires through direct subject transmission, automated telemetry, and permissible third-party integrations:

 

3.1. Direct Acquisition:

• Volitional data receipt via form submissions, account creation workflows, and support interactions.

 

3.2. Automated Telemetry:

• Analytical frameworks (Google Analytics 4, Facebook Pixel, Wix Analytics) operate in situ to harvest telemetry, contingent on user consent per our Cookie Management Protocol.

• Client-side storage mechanisms (cookies, local storage) facilitating preference retention and dynamic content rendering.

 

3.3. Third-Party Syndication:

• Interoperability with advertising ecosystems (Google Ads, Facebook Ads) under reciprocal data-sharing agreements, subject to domain-specific privacy policies.

• Extrinsic data sourcing from publicly accessible repositories and sanctioned partner datasets, constrained by statutory permissibility.

 

4. Functional Utilization of Data
The Firm leverages collected data to optimize service delivery, refine user experience, and fulfill statutory obligations:

 

4.1. Analytical Enhancement and Systemic Refinement:

• Empirical evaluation of user engagement to calibrate interface design, mitigate latency, and inform iterative development cycles.

 

4.2. Audience Segmentation and Precision Advertising:

• Development of granular audience personas for deployment across Google and Facebook ad networks, underpinned by behavioral and demographic indicators.

 

4.3. Conversion Attribution and Efficacy Analysis:

• Rigorous attribution modeling to quantify event-triggered conversions, facilitating cost-benefit analyses and budgetary optimization.

 

4.4. Operational Fulfillment and Client Engagement:

• Transactional communications, quote generation, and resolution of inquiries for professional services delivery.

 

4.5. Regulatory Conformity and Risk Mitigation:

• Compliance with jurisdictional mandates, responsive cooperation with legal inquiries, and activation of protective measures to preserve institutional integrity.

 

5. Dissemination and Disclosure Framework
Subject data may be provisioned to external entities under prescribed conditions:

 

5.1. Trusted Service Entities:

• Engagement of vetted subcontractors for hosting, data analysis, marketing, and other core operations, bound by contractual confidentiality and purpose limitations.

 

5.2. Compulsory Legal Directives:

• Disclosure pursuant to judicial orders, regulatory investigations, or emergency exigencies to safeguard individuals and institutional stakeholders.

 

5.3. Advertising Platform Integration:

• Bidirectional audience list transmission with Google Ads upon user consent to Google Signals; analogous Pixel-based cohort sharing with Facebook.

 

5.4. Corporate Restructuring Events:

• Data migration in the context of corporate amalgamation, acquisition, or divestiture, conditional on successor adherence to this Policy.

 

6. Cookie Management and Tracking Protocols
Our utilization of tracking technologies is categorized as follows:

 

6.1. Essential Operational Cookies:

• Non-negotiable cookies ensuring secure session management and foundational navigational capabilities.

 

6.2. Performance and Analytical Cookies:

• GA4 cookies (_ga, _gid) with retention spans up to two years, facilitating cohort analysis and performance benchmarking.

• Wix Analytics tokens for traffic source delineation and engagement metrics.

 

6.3. Advertising and Targeting Cookies:

• Facebook Pixel identifiers persisting up to six months, instrumental for remarketing and audience refinement.

• Google Ads remarketing cookies to enable personalized advertisement distribution.

 

6.4. Consent and Revocation Mechanisms:

• The Wix Cookie Banner empowers granular consent management; users may rescind preferences or disable cookies via browser configurations, acknowledging possible functional impairments.

 

7. Data Subject Entitlements and Mechanisms
Data subjects may exercise a suite of rights, which we honor in accordance with applicable statutes:

 

7.1. Access and Data Portability:

• Provision of subject’s personal data in structured, interoperable formats upon verified request.

 

7.2. Rectification and Augmentation:

• Correction of inaccuracies and supplementation of incomplete data elements.

 

7.3. Erasure (“Right to Be Forgotten”):

• Initiation of data deletion proceedings, subject to retention obligations dictated by legal or operational imperatives.

 

7.4. Consent Withdrawal and Opt-Out:

• Immediate cessation of analytics or advertising data processing upon revocation via the cookie banner or direct correspondence (info@scogginscpa.com).

 

7.5. Objection and Processing Restrictions:

• Contestation of processing predicated on legitimate interests or profiling; temporary suspension of data processing pending adjudication.

 

7.6. CCPA/CPRA Rights (California Residents):

• Comprehensive disclosure of collected data categories, deletion requests, opt-out of data sharing for targeted advertising, and assurance against discriminatory practices.

 

7.7. GDPR Rights (EU Residents):

• Enforcement of rights including portability, objection, restriction, and supervisory authority recourse.

 

8. Retention and Disposition Criteria
The Firm retains personal data commensurate with the purposes articulated herein and in alignment with statutory mandates:

 

8.1. Analytical Metrics: Retained for a maximum of 24 months for longitudinal studies and trend analysis.

 

8.2. User-Generated Submissions: Retained for 36 months or until a valid erasure request is processed.

 

8.3. Statutory Records: Archived in accordance with fiscal, taxation, and regulatory retention schedules.

 

8.4. Secure Disposition: Upon obsolescence, data is irreversibly deleted or effectively anonymized via industry-standard methodologies.

 

9. Security Architecture and Breach Protocol
We deploy a multi-layered defense architecture and procedural safeguards to uphold data integrity:

 

9.1. Technical Controls:

• End-to-end encryption (TLS/SSL), at-rest encryption, intrusion detection systems, and routine vulnerability assessments.

 

9.2. Organizational Safeguards:

• Role-based access governance, periodic privacy training, and formal incident response frameworks.

 

9.3. Breach Notification Procedures:

• Timely notification to affected parties and regulatory bodies per jurisdictional breach reporting requirements.

 

10. Policy Governance and Evolution
This Policy undergoes periodic revision to reflect emergent legal, technological, or operational exigencies:

• Amendments are denoted by the “Last Updated” timestamp.

• Substantive modifications are preannounced via conspicuous notices on the Services.

• Continued utilization of the Services post-amendment implies tacit acceptance of revised terms.

 

11. Contact Vector for Privacy Inquiries
To address inquiries, exercise rights, or lodge complaints, reach out via:

• Entity: Nicholas T Scoggins CPA LLC (DBA Scoggins CPA Accounting & Advisory)

• Address: PO Box 416, Johnston, SC 29832, USA

• Email: info@scogginscpa.com

• Telephone: +1 (803) 302-8058