The following is an article which I wrote and was recently published via email by the PICPA.

Lost Your Smart Phone? Now What?


So much data is stored on phones, laptops, and other electronic devices that a loss can be devastating. FBI statistics indicate that a laptop is lost or stolen every 53 seconds. That is more than 10,000 every week. This statistic must be higher in the case of smart phones. In its 2003 Global Information Security Survey, Ernst & Young found that one-third of corporate chief technology officers indicated that they do not have insurance coverage for cyber events, and another 22 percent did not know if they had coverage. These numbers are frightening considering how much information we store on these devices.

I can’t emphasize enough that you should consult with an attorney about your actions if you find yourself in this position, but I am realistic enough to know that many of you will not. Perhaps this article will help you make more informed decisions, but please keep in mind that this article barely touches the surface of the numerous connsiderations that are dependent on your specific circumstances. 

From the moment an electronic device is placed in your hand, you need a well-thought-out procedure for how to handle its loss. Things to consider include what state and federal laws apply, and what are the legal requirements for reporting a loss. Compliance with the law is just the beginning. If not required under the law, should you still report the loss to your clients? Will you report to the authorities? Do you have security in place, such as the ability to wipe the memory on the device remotely or any tracking software? Do you need to cancel credit cards or change Passwords? There is much to consider.

When an item goes missing, the first step is to determine whether it was lost or whether it may have been stolen. The response is dependent on the circumstance. Also, if stolen, can you determine if it was taken for the device or the contents of the device? If stolen, do you contact the police or some other agency? Further, do you contact the press, shareholders, or your employees?

I’ll state again that you need to contact your attorney, and that may be the first contact you should make. Contacting your insurance company also will help you determine if you have coverage that will protect your loss. There are a number of types of insurance that may provide coverage, but general liability and most standard policies will likely have exclusions. This is something to consider prior to any loss. There is one other must-contact, in my opinion: your computer consultant. The consultant can help you navigate the security issues and determine what data may be or has been breached.

Know that once you notify any outside entity, you will begin to lose control. This will matter if you are attempting to avoid bad publicity or negative information going to your clients. Regardless, you may be required to notify clients, depending on the circumstances. The Pennsylvania Breach of Personal Information Notification Act (BPINA) will apply if you have a Pennsylvania company with a loss in the state and the affected clients are Pennsylvania residents. Requirements if the device is lost outside the state or some of the clients live in other states or jurisdictions is still an evolving area of law. The BPINA, effective in 2006, requires notification if personal information (as defined by the statute), which is unencrypted and unredacted, is “reasonably believed to have been accessed and acquired by an unauthorized person.” This is certainly not a bright line test and is subject to interpretation. There are some exceptions to the reporting requirement that have to be considered. How and when do you notify, what information you provide, and whether you must do anything else should all be considered.

The type of data on the device will make a difference as well.  Medical records are subject to the Health Insurance Portability and Accountability Act (HIPAA) and the Health Information Technology for Economic and Clinical Health Act (HITECH), both of which may apply to a CPA firm that provides services to a hospital or other medical provider. There are other federal statutes that may have notification requirements, too. 
 
Violations of these laws carry some harsh penalties. Violation of BPINA, for instance, is deemed a violation of the Unfair Trade Practices and Consumer Protection Law, is prosecuted by the office of the attorney general, and carries penalties that include treble damages and attorney’s fees.

If the decision is made that there is no legal requirement to notify clients, then whether to notify authorities becomes a tougher question.  Although convictions are made in about one in 10 of these types of thefts, they may be highly publicized by the police and prosecutor as they try to use the case as a deterrent. This must be considered. 
 
It is easy to say that passwords need to be changed, accounts closed, and credit cards canceled if that information was on the device, but it is easier said than done. Do you even know which of this information is on the device in some form? Another consideration, and one that you will want to make in consultation with your IT experts and possibly the authorities, is whether to keep any of these accounts active but have them alerted so unauthorized access
can be traced.

The loss of data and the potential data breach can lead to numerous expenses. Losses and expenses include the cost of lawyers, the cost of a forensic audit, loss of reputation, cost of IT services, and the cost of credit and identity monitoring. There is also considerable loss of productivity from dealing with these issues.

It is important to be proactive, and consider some of these items prior to any data loss:         
     -    Data encryption other security measures 
     -    Insurance to cover any losses      
     -    Insurance to cover regulatory fines and penalties       
     -    Communication plan 
 
I hope you will consider the points in this article before you encounter the loss of a device. You certainly will be considering them if such an event occurs.

 Jeffrey T. McGuire, JD, is a partner with Cipriani
& Werner PC in Lemoyne and serves as legal counsel to the PICPA. He can be
reached at
jmcguire@c-wlaw.com.

 


Comments

08/10/2016 22:28

Yesterday I think, is there a website that presents information pulled from a source that reliable and real, but after I stopped at this website all the arguments I had destroyed. thank you very much for admins who have presented an accurate info

Reply

Weve exactly what is written above, I also watched it and all articles / information that is written on this website is a fact and not an opinion.

Reply
08/26/2016 03:10

The virtual world has always been a target for anyone who is looking for news or information as a science and others. This makes the Internet increasingly favored by everyone and most influential behind all that is the admin of all sites like this site.

Reply
08/31/2016 00:31

it is interesting news or information contained on this website, addresses or links from this site I put a bookmark in my personal computer's browser.

Reply
09/14/2016 02:39

Day by day I'm always browsing different websites to get the information that I needed and one of the information it on this website, God Bless U.

Reply

From the past until now I never get bored visiting this web, because the news was interesting to follow.

Reply
09/30/2016 03:28

Be assured that what we have been writing for not vilify others, certainly will not bring trouble to us later

Reply
10/06/2016 00:54

You try to understand the feelings of the author of the above article, so give your best and correct comments here

Reply

The world was only the area of ​​Moringa leaves that in the virtual world, every incident in the west end there or otherwise be easily heard or known to the rest of the world

Reply
10/24/2016 02:37

This is remarkable because the website does not ask for a reward to all visitors on this website, while the website is participating educate the public by posting the article.

Reply
10/31/2016 02:53

As the seconds ticked forward so does this world and even more quickly, so we have to adjust to the rotation. So we have to think fast brain to create something new. Hail Success for All.

Reply
11/06/2016 23:35

Take advantage of everything for good purposes that we all get the blessing of what we do as well as by commenting on this site to provide motivation to an admin to update the news. Thank you for everything.

Reply
11/15/2016 04:35

Excuse me everyone, please give appropriate comment for a paper as an input to the admin on this website.

Reply
11/20/2016 22:20

I hope admin block owners to always be the spirit of making the article more interesting to read, so that all visitors to this blog will not be disappointed after visiting this site. Awaited next posting. Thank you so much gan.

Reply
12/01/2016 22:58

Without realizing them, the journalists who have been participating website to build this country through his writings.

Reply
12/07/2016 23:59

Such is the form of actual news and informative. I was excited to always visit this blog.

Reply
12/15/2016 00:33

the news of good and thank you so much

Reply
12/16/2016 01:27

Your post is very useful, I hope you always update your post every day

Reply
12/27/2016 23:51

What we have done this day, this moment, this day will become a time bomb in the future and will be justified. So good comments will be blessing bomb while ugly comments will be bomb destruction.

Reply
12/27/2016 23:53

Yuhuuuu, I like to surf through browsing on this website, because all of my attention a very interesting article to read it. I wait there latest posts

Reply
01/08/2017 23:51

Many websites / blogs glariat of other web / blogs, because its news contents plagiarized. But unlike the this web is very natural and creative.

Reply

andhra pradesh inter 2nd year results 2017

Reply
02/08/2017 03:33

Try to understand the contents of the news that is shared over and pick up on the meaning / positive lessons from the news content.

Reply
03/05/2017 23:51

Days went by and many more worldwide phenomenon that has occurred, through a website like this we can know and adapt to this world with ease.

Reply
03/31/2017 00:34

Hello sir admin, I introduce visitors from another planet. Greetings and thank you already shared some interesting information.

Reply
04/05/2017 04:50

Want to be smarter and more up to date, frequently visiting this website, because it always presents the news that up to date.

Reply
04/12/2017 01:00

Although the motley Indonesian citizens (RAS), but we should not be hostile to each other and therefore we must work together to support each other. Thanks for the information that was shared.

Reply

Although the motley Indonesian citizens (RAS), but we should not be hostile to each other and therefore we must work together to support each other. Thanks for the information that was shared.

Reply
05/22/2017 00:47

Therefore my visitors have a good sense of ethics, then I do not forget to say thank you for the information or news delivered or distributed on this site

Reply
06/06/2017 03:02

Every day I try to find news from various sites about anything. I am happy to stop by this blog, because here can get beneficial things and I've never had it. Thanks for the posts which have been shared.

Reply

Do not forget to leave a comment here to support this site make it more updated and improved steadily this site. I also have to fill the box this comment

Reply
06/19/2017 03:52


Android is a standout among the most utilized and the most well known OS in the market starting at now.Everyone thinks about all the cool components that Android offer.What is rooting your gadget?“ might be the inquiries emerging in your psyches.Try not to stress.Today will clarify all of you that you have to think about establishing and how is it going to be done and what are the accessible applications that enable you to root your gadget.

Reply
06/19/2017 07:19

Lucky patcher for ios:Lucky patcher apk is an Android application which is made for expelling irritating promotions from the diverse Android applications. This application is extremely valuable for everybody in light of the fact that in the event that we do download any application from the web there come many aggravating advertisements that exasperate while we are playing or utilizing the application.

Reply
06/22/2017 02:50

The Lucky patcher application hacks in inside the diversion and accesses a portion of the in-application buys without paying anything by any means. pokemon is a virtual reality amusement for cell phones. The amusement is for the most part played with your GPS being turned on.

Reply
06/24/2017 01:51

It is an Android Application that gives you control over the consent of your applications that are introduced. There are many elements and instruments which will help the clients to obtain entrance over paid applications and diversions utilizing this application. I want to introduce Lucky Patcher Application in Android gadget on the off chance that you need to get the paid applications for nothing.

Reply
06/26/2017 05:53

Game Killer APK or (GameKiller) is an android application to change coins,jewels,and so forth of Android recreations by utilizing procedure of memory adjusting.Amusement Killer has been downloaded by more than 10 million clients overall making it one fo the most downloaded application not accessible on Google Play Store.

Reply
06/28/2017 09:09

Lucky patcher for Android is an essential device which enable a client to fix Android applications. lucky patcher will discover your fortunes to expel exhausting promotions from applications and amusements. You can likewise evacuate permit confirmation or in application buy check effortlessly with that application.

Reply
07/04/2017 09:06

Here is the best guide for KODI

Reply
07/07/2017 02:17


Kodi is an open source application available for free since 2003. Kodi is previously known as XMBC(xbox media centre) as

it is designed for XBOX by microsoft and it is still maintained by a non profit organisation named XBOX Foundation.

Reply
07/13/2017 01:00

Such is the form of actual news and informative. I was excited to always visit this blog.

Reply
07/14/2017 03:00


There is an interesting guide for the download and install of the app iRoot. The clear instructions are presented

here in the form of points

Reply
07/20/2017 09:16

Saphal Pharma is truly dedicated to provide better solutions in the field of Health Care with an amalgam of high competent and motivated team

Reply
07/24/2017 04:03

the informations of incredible, thank you

Reply
08/02/2017 07:31


download creehack also known as freedom apk no root because it doesn’t require root permission while freedom apk requires.



Reply
08/03/2017 02:23


iOS 11 Jailbreak: iOS 10 version of Apple have been serving us these days with good features and reliability.

Reply
08/03/2017 03:42


KingoRoot for Android is the best one click rooting software/apk with highest success rate. Boost your Android Phone by rooting it with KingoRoot!

Reply

There are thousands of sites on the internet and all in all definitely provide information on the results of each article, but the article on this site different from the others. The article was very detailed and easily understandable.

Reply
08/16/2017 03:03

There are millions of sites in the internet and all in all definitely provide information on the results of each article, but the article on this site different from the others. i like this article

Reply
08/18/2017 02:08

One of the best app for Music lovers is Dolby Atmos Apk. You can hear your songs according to your need using this application. It’s a free app, but it’s installation process is not much easier. According to me, it’s a simple task, and I am sure after reading this full guide, you can also repeat same words :-p .

Reply
08/21/2017 00:54


After some time, we've come to comprehend that development in the escape group tends to come in fits and begins. There's unavoidably a timeframe where nothing happens, and the wheels turn moderate.

Reply
08/21/2017 01:01

Be thankful you all are can visit on this site, because it can get real-time news and still warm for free

Reply
08/21/2017 01:43

Info regarding iroot

Reply
08/23/2017 01:53


Music Paradise Pro application: Music is a definitive method for getting excitement. Have you ever consider about downloading eminence music for nothing?

Reply
08/23/2017 03:34

All About The drug

Reply
08/24/2017 01:03

Try to create a blog like this, because a lot of people are getting information such as news shared here.

Reply
08/29/2017 09:22


In our supposed working lives, innovation irrefutably assumes a conspicuous part in facilitating our occupations. One among them is none other than – Gmail.com.

Reply
09/05/2017 03:12

ePSXe APK:Many people desire to play the games from a unique place. Nowadays a lot of games can be seen in the online and play by play stations, Smartphones and PC

Reply
09/11/2017 04:27

With me leaving a comment on any news story I've read, that's the evidence that the news that you post interesting to observe.

Reply
09/16/2017 12:25

Beauti Queen amazing kolkata escorts agency alwyas ready for you at your doorstep. Beauti Queen provide you high profile independent girl in kolkata, escorts service in kolkata, kolkata escorts. If you are looking for the ultimate encounter in Kolkata then I am your sophisticated young Kolkata escorts that provides upscale companionship for making your night becomes true.

Reply
09/20/2017 02:47

Somehow we must say to comment on posts already perfect as above. Just say thank you to the admin

Reply
09/25/2017 16:01

Jiya Roy is a high class luxury and premium escorts agency in Gurgaon offering sexy independent escort Girls, models and cheap rate call girls for incalls and outcalls and travel arrangements. Female companions available 24/7 for business events, tour guide and much more.

Reply
09/28/2017 07:55

Gurgaonfemales.in offers highly educated model from Gurgaon and best Escorts service in Gurgaon through some of its sizzling Independent escorts in Gurgaon Call Girls who are available to customers 24*7.

Reply
10/04/2017 04:58

Indonesia has a diverse culture that is not owned by other countries, and we can see the beauty of cultural diversity Indonesia easily through sites / websites which one like this site.

Reply

Renu Das Kolkata Escorts Services has gorgeous females provides Independent Escorts Service in Kolkata call girls at 100% satisfaction with VIP models. Provided Kolkata escorts at our agency are professional in nature and are eager to serve you at your place.

Reply
10/07/2017 03:05

please visit www.androidguru.in for more android stuff.

Reply
10/07/2017 11:33

Welcome Guys| http://www.gurgaondivas.com/. We are providing Best Escort Service in Gurgaon with affordable rates, just call us for Hi profile Call Girls in Gurgaon . Contact us for Call Girl in Gurgaon. 9971089475

Reply



Leave a Reply