Privacy Policy

Overview

CPA Reviewer: CPALE 2026 is an offline-first study application. It does not require an account or operate a developer-controlled server for storing your study history. Your device, Google Play, and optional advertising services may process information only for the features described below.

Study data stored locally

Questions, attempts, answers, scores, bookmarks, review schedules, study activity, settings, Ledger Coins, reward history, Food Points, pet progress and unlocks, permanent purchase entitlements, and question-bank maintenance metadata are stored in the app database on your device. The developer does not receive this information through a developer-operated backend. Depending on your Android and device backup or transfer settings, the operating system may include app data in a user-controlled backup or device transfer; the developer cannot access that backup.

Local notifications

The app does not schedule a reminder automatically. If you enable the optional daily reminder, the app requests notification permission and asks Android to schedule an inexact local notification around the selected time. The setting is stored locally and you may disable it at any time.

Permanent Google Play purchases

The app may offer one-time, non-consumable cosmetic packs through Google Play. Google may process your Play account, purchase history, transaction, device, tax, fraud-prevention, and diagnostic information under its own terms and privacy policy. The developer does not receive your complete payment-card details.

The app stores the resulting cosmetic entitlement locally and may ask Google Play to restore ownership when the app starts or when you select Restore purchases. Restoration requires internet and the Google Play account that owns the purchase. Purchased packs do not affect questions, answers, scores, or study access.

Printable files and sharing

When you create a PDF or share a practice-result image, the app may create a temporary local file and pass it to the print service or sharing application you select. The receiving application and operating system process that action under their own policies. The app does not upload these files to a developer-controlled server.

External links and email

Opening an official source, legal link, email address, or app-store surface transfers the request to your browser, email application, or marketplace. Those third parties may process information according to their own policies.

Optional rewarded advertising

When you open Ledger Rewards, the app may request advertising consent and check whether an optional rewarded ad is available. A full rewarded ad is shown only after you choose the watch-ad action.

Google Mobile Ads may automatically collect and share:

• IP-derived approximate location;
• app interactions, including app launches, taps, and video views;
• diagnostic information, such as app or SDK performance; and
• device or advertising identifiers.

Google describes the purposes as advertising, analytics, and fraud prevention and states that this data is encrypted in transit. The developer does not send your questions, answers, scores, bookmarks, Ledger Coin balance, Food Points, pet activity, or purchase pack ownership to the advertising SDK for targeting. Ads are not required to access study content.

Consent choices

Where required, the app uses Google’s consent tools before requesting advertisements. When Google requires a privacy-options entry point, a Manage advertising privacy control appears in Ledger Rewards so you can review or withdraw choices. Ad availability may be limited by your region, age, consent choice, device settings, or network conditions. You can continue using the study features without completing a rewarded ad.

Retention and deletion

Local app records remain on your device until you clear app storage or uninstall the app. Google Play may retain purchase records so permanent ownership can be restored, and refunded or revoked products may stop being reported as owned. Temporary print or share files may also be retained by your device or receiving application. Google Play and Google Mobile Ads retain data under their own legal, security, and operational requirements.

Security

Reasonable technical measures are used, but no device, software, storage method, or third-party platform can be guaranteed completely secure. Network data handled by Google services is subject to Google’s security practices. Protect your device and keep the operating system current.

Children

The app is intended for accountancy students, graduates, and adult licensure-examination candidates. It is not directed to young children and does not offer a developer-operated account system that knowingly requests children’s personal information.

Changes

This policy may be updated when app features, permissions, platform services, or legal requirements change. The update date shown on this page and in the app will change with the policy.

Contact

For privacy questions, email cpacomplete.app@gmail.com.

CPA Reviewer: CPALE 2026 is independently developed and is not affiliated with or endorsed by the Professional Regulation Commission, the Board of Accountancy, or any government entity.