Privacy policy

Personal data processing notice

Notice under Articles 12, 13 and 14 of Regulation (EU) 2016/679 (GDPR). Version dated 27 September 2026. Courtesy translation: the Italian version prevails.

1. Data controller

The data controller is LMS Consulting Srl, based at Viale Manzoni 53, 00185 Rome (RM), Italy, VAT No. 14173511008, REA RM-1501588. For any request concerning data processing you can write to info@lms.it or call +39 06 370 0082.

2. Data processed

  • Data provided voluntarily: name, company, email address, phone number (if given), area of interest and message content sent through the contact and quote-request forms or by email.
  • Data relating to a professional engagement: accounting, tax and corporate data needed to carry out the engagement, processed in line with the obligations of the chartered accountancy and statutory audit profession.
  • Browsing data: IP address, date and time of the request, page visited, browser type and operating system, recorded automatically by the hosting server for the operation and security of the site.
  • Cookie preferences: the choice made in the banner is stored in a technical cookie (see the cookie policy) and, if you consent, statistical data collected through Google Analytics 4.

3. Purposes and legal bases

  • Responding to requests sent through the site's forms or by email and, if requested, starting a professional relationship: pre-contractual measures taken at the data subject's request (Art. 6(1)(b) GDPR).
  • Carrying out the professional engagement given (accounting, tax, statutory audit and related services): performance of a contract (Art. 6(1)(b)) and compliance with legal obligations specific to the profession (Art. 6(1)(c)).
  • Ensuring the security, maintenance and proper functioning of the site, and preventing abuse and spam: legitimate interest of the controller (Art. 6(1)(f)).
  • Analysing site usage in aggregate form through Google Analytics 4: consent of the data subject (Art. 6(1)(a)), revocable at any time.
  • Complying with tax, accounting, anti-money-laundering or other legal obligations linked to the profession: legal obligation (Art. 6(1)(c)).

4. Nature of the data provided

Submitting data through the site's forms is optional. Fields marked with an asterisk are required in order to reply: without them we cannot process the request. Within a professional engagement, however, providing the necessary data is mandatory, as it is required to carry out the engagement and by the profession's legal obligations.

5. How data is processed

Data is processed using IT tools and appropriate technical and organisational measures. Access is limited to authorised individuals (the firm's professionals and staff) and to appointed data processors. There is no automated decision-making or profiling.

6. Recipients

Data may be processed by the site's hosting provider (IONOS), by Google Ireland Limited as part of the Google Analytics 4 service (only with your consent), by technical providers managing the firm's email and management systems, acting as data processors, by advisors and collaborators bound by confidentiality, and by the relevant authorities where required by law. Data is not sold or transferred to third parties for marketing purposes.

7. Transfers outside the EEA

The site does not transfer personal data outside the EEA, except as follows: if you consent to the "Statistics" category, Google Analytics 4 may involve a transfer of data to the United States, based on the standard contractual clauses adopted by Google. More details are in the cookie policy. The Google Maps link on the contact page leads to an external site, where Google acts as an independent controller with its own notice.

8. Retention period

Data sent through the site's forms or by email is retained for as long as needed to respond and manage any resulting professional relationship, and afterwards for the period required by law or to protect the controller's rights. Data relating to a professional engagement is retained for the periods set by applicable tax, civil and professional regulations. Technical logs are retained by the hosting provider according to its own settings. Your cookie choice is stored for six months.

9. Data subject rights

You can request at any time access to your data, rectification, erasure, restriction of processing, portability, and object to processing based on legitimate interest (Arts. 15-22 GDPR). You can withdraw your consent to processing through Google Analytics at any time, without affecting the lawfulness of processing carried out before withdrawal. Write to info@lms.it. You also have the right to lodge a complaint with the Italian Data Protection Authority (garanteprivacy.it).

10. Cookies

For information on cookies and similar tools, including how Google Analytics 4 works, see the cookie policy. You can change your choices at any time using the button.

11. Updates

This notice may be updated; the version in force is always the one published on this page, with the date shown above.