Legal and privacy

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Mazars USA LLP and its affiliated subsidiaries (“Mazars USA”) complies with the requirements of the EUU.S. Privacy Shield Framework as established by the U.S. Department of Commerce. Mazars USA has certified that it adheres to the Principles with respect to personal information that is transferred from the European Union (EU) and its Member States, the European Economic Area (EEA) and the United Kingdom (U.K.) to the United States with respect to personal information of the type described below. Mazars USA is subject to the investigatory and enforcement powers of the U.S. Federal Trade Commission.

This Privacy Shield Policy (“Policy”) applies to personal information within the scope of Mazars USA’s Privacy Shield certification, which covers the following categories of personal information:

  • Current, former and prospective partners, principals and employees for the purposes of operating and managing Mazars USA, performing human resource administration and maintaining contact with individuals.
  • Current, former, prospective clients and their personnel or others, for the purposes of delivering Mazars USA services, maintaining ongoing relationships and performing business development activities.
  • Our third parties (e.g., vendors, subcontractors, etc.) and their personnel for the purposes of managing and administering Mazar’s business relationships with these third parties.

For the purpose of Privacy Shield Policy, “personal information” means information that can be used to directly or indirectly identify an individual.

Individual Notice and Choice

Mazars USA collects and processes personal information from individuals for the purposes described in this Privacy Shield Policy and Mazars USA Privacy Policy. Personal information covered by this Privacy Shield Policy is collected and processed only as permitted by the Principles.

Notice to inviduals regarding the personal information collected from them and how that information is used may be provided through this Policy, Mazars USA website policies and notices, and other forms of communication, such as contracts or client agreements.

When necessary, consent for personal information to be collected, used, and shared may also be obtained through these same forms of communication

Disclosures & Accountability for Onward Transfers

Consistent with the Principles, Mazars USA may transfer personal information to third party, including transfers to third parties in other countries. Mazars USA will only disclose an individual’s non-public personal information to third parties under one of the following conditions:

  • Disclosure to a third-party that is providing services to Mazars USA, or to the individual, in connection with the operation of our business, consistent with the purpose for which the personal information was collected; - With the individual’s permission to make the disclosure;
  • When required to meet a legal obligation to which Mazars USA is subject, including lawful requests by public authorities, national security or law enforcement;
  • When reasonably necessary for compliance or regulatory purposes, or for the establishment of legal claims. Mazars USA ascertains that these third parties provide at least the same level of privacy protection as is required by the Privacy Shield Principles.

Mazars USA may be liable if both parties fail to meet the Principles and Mazars USA is responsible for the event leading to the damage.


Individuals whose personal information is covered by this Policy have the right to access the personal information that Mazars USA maintains as laid out in the Privacy Shield Principles. Individuals may also contact Mazars USA to correct, amend, delete or limit the use of their personal information if it is inaccurate or is not being processed according to the Principles. Requests for access, correct, amendment, deletion, or to limit the use of personal data should be sent to


Mazars USA has appropriate measures in place to protect the personal information in its protection to address the risk of loss, misuse, unauthorized access, disclosure, alteration and destruction. These security measures take into account the nature of the personal information and the risks involved in processing; in addition to, industry best practices.

Data Integrity and Purpose Limitation

Mazars USA collects and processes personal information according to the purposes for which it was collected and/or subsequently authorized by the data subject. Personal data is not retained for longer than is needed for the purposes stated above. Reasonable steps are taken to ensure that the personal information held by Mazars USA is accurate, complete, current and reliable.


As part of the Principles, Mazars USA is committed to resolving complaints about our collection and use of an individual’s personal information. For inquiries or complaints regarding Mazars USA’s Privacy Shield Policy, email: Mazars USA will respond to an individual’s inquiry or complaint within forty-five (45) days. If an individual has a complaint or concern that they feel has not been addressed, that individual may contact our U.S. based third party dispute resolution provider (at no cost), the International Centre for Dispute Resolution/American Arbitration Association (“ICDR/AAA”). Please contact or visit ICDR/AAA to file a complaint or for more information. If the dispute involves human resource information, or information collected in the course of employment, Mazars USA will cooperate with the competent EU data protection authorities. In addition, under certain conditions, individuals may invoke binding arbitration for resolution of a complaint under the Privacy Shield Panel.

For more information on the Privacy Shield Framework, and to view Mazars USA’s Privacy Shield certification, please visit