1. Information we collect

• Contact details you give us, such as your name, email address, phone number and company name, when you use the contact form, book a meeting, apply for a job or create an account.
• Information you share about your business or finances, such as accounts, tax records, payroll data and identification documents, when you engage us.
• Technical information, such as your browser, device and pages visited, collected through cookies and similar technologies to help the website work and to understand how it is used.
• Details of our communications with you, including emails and meeting notes.

2. How we use your information

• To respond to your enquiries and to confirm and manage meetings.
• To provide, manage and bill for our accounting, audit, tax, payroll, advisory and legal services.
• To meet our legal, regulatory and professional obligations, including anti-money-laundering and record-keeping requirements.
• To assess job applications you send us.
• To improve our website and services, and, where you have agreed, to send you updates and newsletters.

3. Why we may process it

We process personal data where it is needed to perform a contract with you or take steps you ask for before one, where we have a legal obligation, where you have given consent, or where we have a legitimate interest in running and improving our firm that is not outweighed by your rights.

4. Who we share it with

We do not sell your personal information. We share it only where needed with:

• Government authorities and regulators, such as the Inland Revenue Department, the Registrar of Companies, EPF and ETF offices, when we file or act on your behalf or are legally required to.
• Service providers who support us, such as IT, hosting, email and accounting software providers, who may only use the data for our purposes and must protect it.
• Professional advisers, banks and other parties you ask us to deal with.
• Courts, law enforcement or other parties where the law requires disclosure.

5. How we protect it

We use reasonable technical and organisational safeguards such as access controls, secure storage and confidentiality obligations on our staff. No method of transmission or storage is completely secure, so we cannot guarantee absolute security, but we act promptly if we become aware of a problem.

6. How long we keep it

We keep personal data only as long as needed for the purposes above, including meeting tax, company-law and professional record-keeping periods that apply to our work. After that we delete or anonymise it securely.

7. Cookies

The website uses essential cookies so it works properly and may use analytics cookies to understand how visitors use it. You can control or delete cookies through your browser settings, although parts of the website may not work as intended without them.

8. Your rights

Subject to the law, you may ask us to give you access to the personal data we hold about you, to correct it, to delete it, to restrict or object to certain uses, and to withdraw consent you have given. To make a request, contact us using the details below. We may need to confirm your identity first. You may also complain to the Data Protection Authority of Sri Lanka if you believe your data has been mishandled.

9. Marketing messages

We only send marketing emails where you have asked for them or the law allows it. Every message includes a way to unsubscribe, or you can email us at any time.

10. Transfers outside Sri Lanka

Some of our service providers, such as email or cloud hosting, may store data outside Sri Lanka. Where this happens we take steps to make sure your data is still handled with appropriate protection.

11. Children

Our website and services are not directed at children and we do not knowingly collect their personal data.

12. Changes to this policy

We may update this policy from time to time. The date at the top of this page shows when it was last changed (27 October 2026).

13. Contact us

If you have any question about this document, please contact MAS Associates:

• Address: No. 545/1, Sri Sangaraja Mawatha, Colombo 10 (3rd Floor of Nations Trust Bank)
• Phone: +94 76 776 0421
• Email: info@masassociates.lk
• Office hours: Monday to Friday, 9:00 AM to 5:00 PM