Level 12, Tower 1, Nexteracom, Cybercity, Ébène, Mauritius Mon - Fri: 9:00 AM - 5:00 PM
+230 57813655 info@stratum.mu

Privacy Policy

Stratum Audit Services LLP Last updated: November 2026

Stratum Audit Services LLP ("Stratum", "we", "us", "our") is committed to protecting the privacy and security of personal data belonging to visitors to our website https://stratum.mu ("the Website"), our clients, and other individuals we interact with in the course of our audit, accounting, tax, and advisory services.

This Privacy Policy explains what personal data we collect, how we use it, who we share it with, and the rights available to you. It should be read together with our Terms and Conditions and our GDPR & Data Protection statement.

1. Who We Are

Stratum Audit Services LLP is a licensed audit firm registered with the Financial Reporting Council (FRC) of Mauritius, providing audit and assurance, tax, accounting, and corporate and advisory services.

Data Controller: Stratum Audit Services LLP Registered address: Level 12, Tower 1, Nexteracom, Rue du Savoir, Ebene, Cybercity, Mauritius Email: info@stratum.mu Phone: +230 57813655

2. Personal Data We Collect

Depending on how you interact with us, we may collect:

  • Website enquiry data — name, email address, phone number, company name, and the content of any message submitted through a contact or enquiry form.
  • Client and engagement data — where you or your business engages us for services, we collect information necessary for client onboarding and due diligence (know-your-client / KYC), including identification documents, corporate structure information, and beneficial ownership details, as required under anti-money laundering and countering the financing of terrorism (AML/CFT) obligations.
  • Financial and tax data — accounting records, financial statements, tax computations, payroll information, and related documentation necessary to deliver audit, tax, accounting, or advisory services.
  • Regulatory and compliance data — information required for FATCA/CRS reporting, transfer pricing documentation, or communications with regulators such as the Mauritius Revenue Authority (MRA) or the FRC.
  • Technical data — where applicable, information collected automatically through the Website such as IP address, browser type, device information, and pages visited (see our Cookie section below).

3. How We Use Your Personal Data

We use personal data to:

  • respond to enquiries submitted through the Website;
  • assess and onboard prospective clients, including AML/CFT and KYC checks;
  • provide audit, assurance, tax, accounting, and advisory services under a signed engagement letter;
  • comply with legal, regulatory, and professional obligations (including obligations to the FRC, MRA, and other Mauritian authorities);
  • maintain and improve the Website and our internal systems;
  • communicate with clients and contacts about our services.
We process personal data only where we have a lawful basis to do so — including performance of a contract, compliance with a legal or regulatory obligation, our legitimate interests in operating and promoting our business, or your consent where applicable.

4. Sharing of Personal Data

We do not sell personal data. We may share personal data with:

  • regulatory and professional bodies where required, including the FRC, MIPA, ACCA, ICAEW, and the MRA;
  • other authorities as required by law, including in connection with AML/CFT, FATCA, or CRS obligations;
  • trusted service providers who support our operations (for example, IT hosting or software providers), under appropriate confidentiality and data protection commitments;
  • professional advisors (such as legal counsel) where necessary;
  • a successor entity in the event of a merger, acquisition, or restructuring of our firm.
Any third party processing personal data on our behalf is required to maintain appropriate security and confidentiality standards.

5. International Transfers

As we serve clients in the Global Business sector and may work with international fund structures, holding companies, and cross-border groups, personal data may in some cases be transferred outside Mauritius. Where this occurs, we take steps to ensure an adequate level of protection, consistent with the Mauritius Data Protection Act 2017 and, where applicable, the EU General Data Protection Regulation (GDPR) — see our GDPR & Data Protection statement for further detail.

6. Data Retention

We retain personal data only for as long as necessary to fulfil the purposes described in this Policy, including to satisfy legal, regulatory, accounting, or reporting requirements. Client and engagement records are typically retained for the periods required under Mauritian audit, tax, and AML/CFT legislation, after which they are securely deleted or anonymised.

7. Data Security

We maintain appropriate technical and organisational measures designed to protect personal data against unauthorised access, alteration, disclosure, or destruction, consistent with our professional obligations of confidentiality.

8. Cookies

The Website may use cookies or similar technologies to support functionality and analyse Website usage. You can control or disable cookies through your browser settings; doing so may affect certain features of the Website.

9. Your Rights

Subject to applicable law, you may have the right to:

  • request access to the personal data we hold about you;
  • request correction of inaccurate or incomplete data;
  • request deletion of your personal data, subject to our legal and regulatory retention obligations;
  • object to, or request restriction of, certain processing;
  • withdraw consent, where processing is based on consent;
  • lodge a complaint with the Data Protection Office of Mauritius or, where applicable, your local EU supervisory authority.
Further detail on rights, particularly for individuals in the European Union / European Economic Area, is set out in our GDPR & Data Protection statement.

To exercise any of these rights, please contact us using the details below.

10. Children's Privacy

The Website is intended for business and professional use and is not directed at children. We do not knowingly collect personal data from children.

11. Changes to This Policy

We may update this Privacy Policy periodically to reflect changes in our practices or legal requirements. The updated version will be posted on this page with a revised "Last updated" date.

12. Contact Us

If you have questions about this Privacy Policy or wish to exercise your data protection rights, please contact:

Stratum Audit Services LLP Level 12, Tower 1, Nexteracom, Rue du Savoir, Ebene, Cybercity, Mauritius Email: info@stratum.mu Phone: +230 57813655