1. Introduction

Welcome to First Accountant ("we," "our," or "us"). We are deeply committed to protecting your privacy and financial data. This Privacy Policy explains how our mobile application collects, uses, and safeguards your information. By using First Accountant, you explicitly agree to the terms outlined in this policy.

2. Google Drive API Usage & Limited Use Disclosure

First Accountant utilizes the Google Drive API strictly to provide user-initiated cloud backup and restore functionalities for your financial database.

• Scopes Used: The application requests access to specific scopes (DriveScopes.DRIVE_FILE and DriveScopes.DRIVE_METADATA_READONLY).
• Purpose: This access is used solely to allow you to securely upload your local database backup (e.g., SmartAccountant_xxx.db) to your own personal Google Drive account and restore it whenever needed.
• Data Transmission: We do NOT collect, read, modify, or transfer any of your financial data, account details, or Google Drive files to any external or third-party servers. All cloud interaction happens directly and securely between your device and Google's official servers.
• Google API Limited Use: First Accountant's use and transfer to any other app of information received from Google APIs will adhere to the Google API Services User Data Policy, including the Limited Use requirements.

3. Device Permissions & Usage

To provide specific accounting and secure financial management features, the application requests the following device permissions:

• SMS Permission (SEND_SMS): If explicitly enabled by the user within the application settings, the app uses this permission strictly to send transactional and balance notifications directly to your clients via text message. No SMS content or log data is tracked, stored, or sent to external servers.
• Storage / Storage Access Framework: Used exclusively to select directories for saving local backups, importing legacy databases, or managing business logo images locally on your device.

4. Data Collection, Storage, and Security

We firmly believe that your financial and accounting records belong entirely to you.

• 100% Local Storage: All your financial records, customer profiles, currencies, exchange rates, and transaction histories are stored locally on your device using a secure, sandboxed SQLite/Room database.
• No External Servers: We do not maintain, operate, or lease any external cloud servers to collect, view, or store your financial or personal data.
• Data Erasure: Deleting the application from your device will permanently erase all local records unless a manual backup has been exported or synced to your Google Drive.

5. Third-Party Data Sharing

We do NOT sell, trade, rent, or share your personal or financial data with any third parties, advertising networks, analytics providers, or government agencies. Your data remains strictly private and under your absolute control.

6. Changes to This Privacy Policy

We may update our Privacy Policy from time to time. Any changes will be reflected by updating the "Effective Date" at the top of this document. You are advised to review this policy periodically for any updates.

7. Contact Us

If you have any questions, concerns, or feedback regarding this Privacy Policy or our data practices, please feel free to reach out to us at: