The Gramm-Leach-Bliley Act, enacted by Congress on November 13, 2000, requires accountants to inform clients of disclosure practices, and establishes federal rules governing the disclosure of personal financial information.   Decades before Congress passed this act, Smith Sapp Professional Association (Smith Sapp) established and maintained rigorous policies and procedures that protect our clients and their information far in excess of what government regulations require.  We take your privacy very seriously.   Below is the notice required by law.


CPAs, like all providers of personal financial services, are now required by law to inform their clients of their policies regarding privacy of client information.   CPAs have been and continue to be bound by professional standards of confidentiality that are even more stringent than those required by law.   Therefore, we have always protected your right to privacy.

Types of Nonpublic Personal Information We Collect  

We collect nonpublic personal information about you that is provided to us by you or obtained by us with your authorization.

Parties to Whom We Disclose Information

For current and former clients, we do not disclose any nonpublic personal information obtained in the course of our practice except as required or permitted by law.   Permitted disclosures include, for instance, providing information to our employees, our affiliates, and in limited situations, to unrelated third parties, who need to know that information to assist us in providing products and services to you.   In all such situations, we stress the confidential nature of information being shared.

Protecting the Confidentiality and Security of Current and Former Clients' Information

We are committed to maintaining the confidentiality, integrity and security of personal information we have about you.   We retain records relating to professional services that we provide so that we are better able to assist you with your professional needs and, in some cases, to comply with professional guidelines.   In order to guard your nonpublic personal information, we maintain physical, electronic, and procedural safeguards that comply with our professional standards.

Please call if you have any questions, because your privacy, our professional ethics, and the ability to provide you with quality financial services are very important to us. 


The information on this website is provided without charge as a service to our clients and the public with the understanding that it should not be used as a substitute for consultation with professional accounting, tax, legal or other advisors.

This website contains links to other severs maintained by other organizations.   Smith Sapp does not warranty or guarantee the accuracy or availability of the content on this site or on other sites to which we link.   The information provided on this site deals with accounting, tax, legal and other financial issues; it does not constitute accounting, legal or other financial advice.  If you have any questions regarding the information on this site, you are encouraged to consult a professional accounting, tax, legal or other financial advisor who can investigate the particular circumstances of your situation.

The information and interactive financial calculators are made available to you as self-help tools for your independent use.   We cannot and do not guarantee their accuracy or their applicability to your circumstances.   We encourage you to seek personalized advice from qualified professionals regarding all personal finance issues.

In no event will Smith Sapp or it’s affiliates be held liable to any party, or damages arising in any way out of the availability, use or reliance on, or ability to use this website, or any information provided by or through this website, or for any claims attributable to errors, omissions or other inaccuracies in, or destructive properties associated with any information provided by this website.


Please note the following regarding our reference of trademarks:

"Intuit and QuickBooks are trademarks and service marks of Intuit Inc., registered in the United States and other countries."

“E-Verify® is a registered trademark of the U.S. Department of Homeland Security"


Please note the following regarding our professional licenses:

As required by the Maryland State Board of Public Accountancy DLLR, the firm Maryland permit number is 38162.