Privacy Policy

1. Introduction and scope

C.K.H Business Consulting Co., Ltd. (“CKH”, “we”, “us” or “our”) respects the privacy of individuals who visit our website, contact our team, use our client portal or engage our professional services.

This Privacy Policy explains how we collect, use, disclose, retain and safeguard personal information in connection with our website, consultation bookings, client accounts, document submissions, communications and related services.

For the purposes of this Policy, “personal information” means information that identifies an individual or can reasonably be used to identify an individual. Business records may also contain personal information concerning directors, shareholders, employees, representatives, customers or other persons.

This Policy should be read together with any applicable engagement letter, service agreement and specific privacy notice provided when information is collected. It does not replace contractual confidentiality obligations or limit protections required by applicable law.

2. Information we collect

Depending on your relationship with CKH and the services you request, we may collect:

• Identity and contact information: your name, position, company name, email address, telephone number and correspondence address.
• Business and registration information: company registration records, tax registration details, business activities and information about authorised representatives.
• Professional service records: financial statements, tax returns, accounting records, contracts and supporting documents relevant to your engagement.
• Account and communication information: client portal registration details, account preferences, consultation requests, correspondence and service instructions.
• Technical information: information generated through website or portal use, such as internet protocol addresses, browser details, access times and security logs, where collected by our systems.
• AI assistant submissions: questions, messages and other information you choose to submit to the AI Tax Assistant.

We collect information directly from you and, where appropriate and permitted, from your authorised representatives, your organisation, publicly available records or other sources relevant to the requested services.

Please provide only information reasonably necessary for the relevant purpose. If you submit another person’s information, you are responsible for ensuring that you are authorised to do so and that any required notices or permissions have been addressed.

3. Purposes for using information

We use personal information, as appropriate, to:

• Respond to enquiries and arrange consultations.
• Assess your requirements and provide the services you request.
• Establish and administer client relationships and portal accounts.
• Review documents, process instructions and communicate about engagements.
• Manage billing, administrative records and service delivery.
• Maintain, troubleshoot and improve our website, portal and services.
• Protect accounts and systems, investigate suspected misuse and prevent fraud.
• Send service notices and communications you have requested or subscribed to.
• Comply with applicable legal requirements and respond to lawful requests.
• Establish, exercise or defend legal claims.

Where consent or another authorisation is required by applicable law, we will obtain it before carrying out the relevant activity. We will seek further permission or provide an additional notice where required before using information for a materially different purpose.

4. Client documents and confidentiality

Documents submitted through the client portal are treated as confidential client materials. They are not made publicly available through the portal.

Access is restricted to authorised users within the relevant client organisation, authorised CKH personnel and service providers who require access to support the relevant services or systems, subject to appropriate confidentiality arrangements.

Your organisation is responsible for identifying authorised users, communicating changes to their access permissions and promptly informing us when access should be withdrawn.

Please keep account credentials confidential and notify us promptly if you suspect unauthorised access, an incorrect upload or disclosure to an unintended recipient.

5. Disclosure of information

We do not sell personal information.

We may disclose relevant information:

• To personnel and service providers who need it to perform their responsibilities, including providers supporting hosting, communications, document storage, technical maintenance and AI functionality, where used.
• To professional advisers or other parties where you have authorised the disclosure or where it is necessary to carry out an agreed engagement.
• To public authorities, courts or other recipients where disclosure is required or permitted by applicable law.
• Where reasonably necessary to investigate fraud, protect persons or systems, resolve disputes or establish, exercise or defend legal rights.

We seek to limit disclosures to information reasonably necessary for the relevant purpose and apply confidentiality or other safeguards appropriate to the circumstances.

6. AI Tax Assistant

If you use the AI Tax Assistant, your questions and any information included in them are transmitted to and processed by the AI service provider to generate responses.

Do not submit passwords, account credentials or unnecessary personal, financial or confidential information. Remove identifying details where they are not needed to explain your question.

AI-generated responses may contain errors, omissions or outdated information. They provide general information and do not, by themselves, constitute a professional opinion, an engagement agreement or advice tailored to your circumstances. Obtain appropriate professional review before relying on a response for a tax, legal or business decision.

The provider’s applicable terms and privacy arrangements govern its handling of submissions, including any retention or use for service improvement. Contact us before submitting sensitive information if you need clarification about these arrangements.

7. Cookies and similar technologies

Where used, cookies and similar technologies may support website functionality, account sessions, language preferences and security.

Any optional analytics or advertising technologies should be explained in the relevant cookie notice or consent settings before use, where required.

You may manage cookies through your browser settings. Disabling certain cookies may affect website or portal functionality.

8. Information security

We maintain reasonable technical and organisational safeguards designed to protect personal information against accidental loss, misuse, unauthorised access, alteration or disclosure.

Safeguards must be appropriate to the nature of the information and the risks associated with its processing. Access should be limited to persons with a legitimate operational need.

No method of electronic transmission or storage is completely secure. If a security incident affects personal information, we will assess the circumstances, take appropriate remedial action and provide notifications where required by applicable law.

9. Retention of information

We retain personal information for as long as reasonably necessary to fulfil the purposes described in this Policy, provide the relevant services and meet applicable legal, tax, accounting, contractual and dispute-resolution requirements.

Retention periods depend on the type of information, the engagement, applicable recordkeeping obligations and any ongoing investigation or dispute.

When information is no longer required, we will take reasonable steps to delete it, anonymise it or otherwise dispose of it securely. Backup copies may remain until replaced or removed through the applicable backup cycle.

10. Processing outside Cambodia

Where our service providers or systems process information outside Cambodia, information may be subject to the laws of the country in which it is processed.

Where such processing occurs, we will assess the arrangements and apply safeguards required by applicable law. You may contact us for information about overseas processing relevant to your use of our services.

11. Your requests and communication preferences

You may contact us to request access to, correction of or deletion of your personal information, or to raise concerns about its use. Where processing depends on consent, you may request to withdraw that consent.

Requests are subject to applicable law, identity verification and any lawful grounds for retaining information. Deletion or withdrawal may affect our ability to provide particular services.

You may update available profile and notification settings in the client portal or unsubscribe from promotional communications using the method provided. Essential account, service, security and legal notices may still be sent where necessary.

12. Third-party websites

Our website may contain links to third-party websites or services. Their privacy practices are governed by their own policies. Please review those policies before providing personal information.

13. Changes to this Policy

We may update this Policy to reflect changes in our services, information practices or legal requirements. The revised version will be published on this website with an updated date. Additional notice will be provided where required by applicable law.

14. Contact and privacy concerns

For questions, privacy requests or concerns about the handling of your information, please contact:

C.K.H Business Consulting Co., Ltd.

Email: info@ckh-bc.com

Please describe your request clearly and provide sufficient information for us to identify the relevant records. Avoid sending sensitive documents in your initial email; we may arrange a more suitable submission method.

We may request reasonable verification of your identity or authority before releasing information or acting on a request. We will review and respond within any period required by applicable law.