QuickBooks Online Data Processing Agreement

Effective: September 8, 2024

This QuickBooks Online Data Processing Agreement (“DPA”) is incorporated into, and is subject to the terms and conditions of the Agreement between Intuit and the customer entity that is a party to the Agreement (“Customer”).

For the avoidance of doubt, all references to the “Agreement” shall include this DPA (including the SCCs (where applicable), as defined herein).

1. Definitions

“Agreement” means Intuit's Terms of Service, Terms of Use, Product Terms, Intuit Enterprise Suite Terms of Service, or other written or electronic agreement, which govern the provision of the Service to Customer, as such terms or agreement may be updated from time to time.

"Business Connection Data" means any personal data of a Customer’s customer, vendor, or prospect who interacts with the Service or whose personal data resides in the Service.

“Data Protection Laws” means all data protection laws and regulations applicable to a party’s processing of personal data under the Agreement, including, where applicable, European / UK Data Protection Laws and Additional Data Protection Laws.

“European / UK Data Protection Laws” means all data protection laws and regulations applicable to the European Economic Area and its member states ("EEA"), Switzerland and the United Kingdom ("UK") (as amended or superseded from time to time), including (i) Regulation 2016/679 of the European Parliament and of the Council on the protection of natural persons with regard to the processing of personal data and on the free movement of such data (General Data Protection Regulation) (“GDPR”); (ii) Directive 2002/58/EC concerning the processing of personal data and the protection of privacy in the electronic communications sector; (iii) applicable national implementations of (i) and (ii); (iv) the GDPR as it forms part of UK law by virtue of section 3 of the UK European Union (Withdrawal) Act 2018 and the UK Data Protection Act 2018 (together, “UK Data Protection Laws”); and (v) the Swiss Federal Data Protection Act of 19 June 1992 and its Ordinance (“Swiss DPA”).

"DPF Framework" means (as applicable) the EU-US Data Privacy Framework, the Swiss-US Data Privacy Framework and the UK Extension to the EU-US Data Privacy Framework self-certification programs operated by the U.S. Department of Commerce, and their respective successors. 

"Data Privacy Framework Principles" means the Principles and Supplemental Principles contained in the relevant Data Privacy Framework, as amended, superseded or replaced.

"Intuit" means the relevant Intuit Group entity that has entered into an Agreement with the Customer.

"Intuit Group" means Intuit, Inc. or any other entity that directly or indirectly controls, is controlled by, or is under common control with Intuit, Inc.

“Additional Data Protection Laws” means US Data Protection Laws; the Canadian Personal Information Protection and Electronic Documents Act (“PIPEDA”); and the Privacy Act 1988 (Cth) of Australia, as amended (“Australian Privacy Law”).     

"Service" means the services provided under the applicable Agreement.

“SCCs” means (i) the standard contractual clauses between controllers and processors adopted by the European Commission in its Implementing Decision (EU) 2021/91 of 4 June 2021, and currently located here (the “2021 Intuit Controller-to-Processor Clauses”); or (ii) the standard contractual clauses between processors adopted by the European Commission in its Implementing Decision (EU) 2021/91 of 4 June 2021, and currently located here (the “2021 Intuit Processor-to-Processor Clauses”); as applicable in accordance with Section 6.3.

“Security Incident” means any unauthorized or unlawful breach of security that leads to the accidental or unlawful destruction, loss, or alteration of, or unauthorized disclosure of or access to, Business Connection Data on systems managed or otherwise controlled by Intuit.

“Sensitive Data” means (a) social security number, tax file number, passport number, driver’s license number, or similar identifier (or any portion thereof); (b) credit, genetic, biometric or health information; (c) racial, ethnic, political or religious affiliation, trade union membership, information about sexual life or sexual orientation, or criminal record; or (d) account passwords.

“Sub-processor”  Sub-processors may include third parties or an Intuit Group Member but shall exclude Intuit employees, contractors, or consultants.

"UK Addendum" means the International Data Transfer Addendum (version B1.0) issued by the Information Commissioner's Office under S.119(A) of the UK Data Protection Act 2018, as updated or amended from time to time.

“US Data Protection Laws” means any relevant U.S. federal, state, and local privacy laws (and any implementing regulations and amendment thereto), employee monitoring laws, and laws regulating the interception of communication and that apply to the processing of personal data under the Agreement and/or the Service, which may include, depending on the circumstances and without limitation, the California Consumer Privacy Act (Cal. Civ. Code §§ 1798.100 et seq.), as amended by the California Privacy Rights Act of 2023 along with its implementing regulations (“CCPA”).

The terms “personal data”, “controller”, “data subject”, “processor” and “processing” shall have the meaning given to them under applicable Data Protection Laws or if not defined thereunder, the GDPR, and “process”, “processes" and “processed”, with respect to any   personal data, shall be interpreted accordingly.

2. Parties' Roles and Responsibilities

2.1 Parties’ roles. For the purposes of Intuit providing Services to Customer, Customer (whether itself a controller or a processor on behalf of a third-party controller) appoints Intuit as a processor to process Business Connection Data. Provided, however, that the parties acknowledge that Intuit shall be a controller when Intuit uses Business Connection Data for certain limited purposes, as further described in the Agreement (including, for example, in relation to Intuit product development and improvement, data analytics, and fraud prevention and security). When acting as a controller, Business Connection Data will be handled in accordance with Intuit's Global Privacy Statement. For the avoidance of doubt, other than for the purposes of the acknowledging Intuit's controller role in respect of Business Connection Data for certain limited purposes, as specified in the Agreement, this DPA shall not apply to instances where Intuit acts as a controller unless otherwise described in Annex B (Jurisdiction-Specific Terms) of this DPA.

2.2 Purpose limitation. Intuit shall process Business Connection Data, as further described in Annex A (Details of Data Processing) of this DPA, only in accordance with Customer’s documented lawful instructions as set forth in this DPA, as necessary to comply with applicable law, or as otherwise permitted by our Agreement and this DPA and/or agreed in writing (“Permitted Purposes”). The parties agree that the Agreement, including this DPA, along with the Customer’s configuration of or use of any settings, features, or options in the Service (as the Customer may be able to modify from time to time) constitute the Customer’s complete and final instructions to Intuit in relation to the processing of Business Connection Data (including for the purposes of the SCCs), and processing outside the scope of these instructions (if any) shall require prior written agreement between the parties. Provided however that the Customer acknowledges that, in the context of a Master Admin File Transfer, as defined in the Terms of Use, the instructions in relation to the processing of Business Connection Data may be provided by an Additional User in circumstances where the services provided by Intuit relate to the business or other affairs of that Additional User, in respect of which the Customer is also providing services (for example, where the Customer as an accountant or financial advisor on behalf of an Additional User).

2.3 Prohibited data. Customer will not provide (or cause to be provided) any Sensitive Data to Intuit for processing under the Agreement, and Intuit will have no liability whatsoever for Sensitive Data, whether in connection with a Security Incident or otherwise. 

2.4 Customer compliance. Customer represents and warrants that (i) it has complied, and will continue to comply, with all applicable laws, including Data Protection Laws, in respect of its processing of Business Connection Data and any processing instructions it issues to Intuit; and (ii) it has provided, and will continue to provide, all notice and has obtained, and will continue to obtain, all consents and rights necessary under Data Protection Laws and the terms of the Agreement for Intuit to process Business Connection Data for the purposes described in the Agreement. Customer shall have sole responsibility for the accuracy, quality, and legality of Business Connection Data and the means by which Customer acquired Business Connection Data. 

2.5 Lawfulness of Customer’s instructions. Customer will ensure that Intuit’s processing of Business Connection Data in accordance with Customer’s instructions will not cause Intuit to violate any applicable law, regulation, or rule, including, without limitation, Data Protection Laws. Intuit shall promptly notify Customer in writing, unless prohibited from doing so under applicable law, if it becomes aware or believes that any data processing instruction from Customer violates European/UK Data Protection Laws. Where Customer acts as a processor on behalf of a third-party controller (or other intermediary to the ultimate controller), Customer warrants that its processing instructions as set out in the Agreement and this DPA, including its authorizations to Intuit for the appointment of Sub-processors in accordance with this DPA, have been authorized by the relevant controller. Customer shall serve as the sole point of contact for Intuit and Intuit need not interact directly with (including to provide notifications to or seek authorization from) any third-party controller other than through regular provision of the Service to the extent required under the Agreement. Customer shall be responsible for forwarding any notifications received under this DPA to the relevant controller, where appropriate.

3. Sub-processing

3.1 Authorization of Sub-processors. Customer hereby authorizes Intuit or any member of the Intuit Group on behalf of/for the benefit of Intuit to engage Sub-processors, in accordance with Section 3.2, to assist Intuit in fulfilling its obligations with respect to providing the Service pursuant to the Agreement or this DPA.  

3.2 Sub-processor obligations. Intuit shall: (i) enter into a written agreement with each Sub-processor containing data protection obligations that provide at least the same level of protection for Business Connection Data as those in this DPA, to the extent applicable to the nature of the service provided by such Sub-processor; and (ii) remain responsible for such Sub-processor’s compliance with the obligations of this DPA and for any acts or omissions of such Sub-processor that cause Intuit to breach any of its obligations under this DPA. Customer acknowledges and agrees that, where applicable, Intuit fulfils its obligations under Clause 9 of the 2021 Controller-to-Processor Clauses and 2021 Processor-to-Processor Clauses (as applicable) by complying with this Section 3 and that Intuit may be prevented from disclosing Sub-processor agreements to Customer due to confidentiality restrictions but Intuit shall, upon request, use reasonable efforts to provide Customer with all relevant information it reasonably can in connection with Subprocessor agreements.

4. Security

4.1 Security Measures. 

At a minimum, Intuit shall implement appropriate technical and organisational measures to protect Business Connection Data from a Security Incident. Such measures shall have regard to the state of the art, the costs of implementation and the nature, scope, context and purposes of processing as well as the risk of varying likelihood and severity for the rights and freedoms of natural persons. Such measures shall include, as appropriate:

(a) the pseudonymisation or encryption of personal data;

(b) the ability to ensure the ongoing confidentiality, integrity, availability and resilience of processing systems and services;

(c) the ability to restore the availability and access to personal data in a timely manner in the event of a physical or technical incident;

(d) a process for regularly testing, assessing and evaluating the effectiveness of technical and organisational measures for ensuring the security of the processing.

For more information about our technical and organisational measures to protect Business Connection Data from a Security Incident please visit Intuit Security Center.

4.2 Confidentiality of processing. Intuit shall ensure that any person who is authorized by Intuit to process Business Connection Data (including its staff, agents, and subcontractors) shall be under an appropriate obligation of confidentiality (whether a contractual or statutory duty).

4.3 Updates to Security Measures. Customer is responsible for reviewing the information made available by Intuit relating to data security and making an independent determination as to whether the Service meets Customer’s requirements and legal obligations under Data Protection Laws. Customer acknowledges that the Security Measures are subject to technical progress and development and that Intuit may update or modify the Security Measures from time to time, provided that such updates and modifications do not result in the degradation of the overall security of the Service provided to Customer.

4.4 Security Incident response. 

If Intuit becomes aware of an actual Security Incident that involves Business Connection Data, Intuit will: (a) notify Customer of the Security Incident without undue delay; (b) take appropriate steps to identify the cause of the Security Incident and minimize harm and secure the Business Connection Data, to the extent remediation is within Intuit’s reasonable control; and provide Customer with information, subject to our privacy and data security policies, confidentiality and legal requirements, as may be reasonably necessary to assist Customer with its notification and reporting responsibilities. Intuit will not assess the contents of Business Connection Data to identify any specific reporting or other legal obligations that are applicable to the Customer. Any and all regulatory and/or data subject reporting obligations related to the Security Incident are the responsibility of the Customer.

Intuit’s notification of or response to a Security Incident under this DPA will not be construed as an acknowledgement by Intuit of any liability or fault with respect to the Security Incident.  

Notification(s) of any Security Incident(s) by Intuit shall be delivered to the notification email or address provided in the Agreement. Customer is solely responsible for ensuring that the notification contact details (e.g., phone and email) are valid and accurate.

4.5 Customer responsibilities. Notwithstanding the above, Customer agrees that except as provided by this DPA, Customer is responsible for its secure use of the Service, including securing its account authentication credentials, protecting the security of Business Connection Data when in transit to and from the Service, and taking any appropriate steps to securely encrypt or backup any Business Connection Data uploaded to the Service.

5. Security Reports and Audits

Intuit shall make available reasonably necessary information to demonstrate compliance with the obligations laid down in this DPA. In particular, Intuit allows Customer to review security audit reports and allows written questions to be submitted by Customer to Intuit related to Intuit’s processing and protection of Business Connection Data. 

6. International Transfers

6.1 Data center locations. Subject to Section 6.2, Customer acknowledges that Intuit may transfer and process Business Connection Data to and in the United States and anywhere else in the world where Intuit, Intuit Group entities or its Sub-processors maintain data processing operations. Intuit shall at all times ensure that such transfers are made in compliance with the requirements of Data Protection Laws and this DPA.

6.2 Australian data. To the extent that Intuit is a recipient of Business Connection Data protected by the Australian Privacy Law, the parties acknowledge and agree that Intuit may transfer such Business Connection Data outside of Australia as permitted by the terms agreed upon by the parties and subject to Intuit complying with this DPA and the Australian Privacy Law.

6.3 EEA, Swiss and UK Data Transfers. To the extent that Intuit is a recipient of Business Connection Data protected by European / UK Data Protection Laws in a country that is not recognized as providing an adequate level of protection for personal data (as described in applicable European / UK Data Protection Laws), the parties agree to abide by and process such Business Connection Data in compliance with the following:

1. Data Privacy Framework. Intuit will use the Data Privacy Framework to lawfully receive Business Connection Data in the United States and ensure that it provides at least the same level of protection to such Business Connection Data as is required by the Data Privacy Framework Principles and will let Customer know if it is unable to comply with this requirement.
2. EEA Data Transfers. If GDPR requires that appropriate safeguards are put in place (for example, if the Data Privacy Framework does not cover the transfer to Intuit and/or the Data Privacy Framework is invalidated) the SCCs shall be incorporated into and form an integral part of this DPA.
3. UK Data Transfers. If UK Data Protection Law requires that appropriate safeguards are put in place (for example, if the Data Privacy Framework does not cover the transfer to Intuit and/or the Data Privacy Framework is invalidated), the SCCs shall apply and shall be deemed amended as specified by the UK Addendum. The UK Addendum shall be deemed executed by the parties and incorporated into and form an integral part of this DPA. In addition: Tables 1 to 3 in Part 1 of the UK Addendum shall be deemed completed with the information set out in Annexes I and II of the relevant SCCs; and Table 4 in Part 1 of the UK Addendum shall be deemed completed by selecting "neither party".
4. Swiss Data Transfers. If the Swiss DPA requires that appropriate safeguards are put in place (for example, if the Data Privacy Framework does not cover the transfer to Intuit and/or the Data Privacy Framework is invalidated), the SCCs shall apply with the following modifications: (i) references to "Regulation (EU) 2016/679" shall be interpreted as references to the Swiss DPA; (ii) references to specific Articles of "Regulation (EU) 2016/679" shall be replaced with the equivalent article or section of the Swiss DPA; (iii) references to "EU", "Union" and "Member State law" shall be replaced with "Switzerland"; (iv) Clause 13(a) and Part C of Annex Il shall be deleted; (v) references to the "competent supervisory authority" and "competent courts" shall be replaced with "the Swiss Federal Data Protection and Information Commissioner" and "relevant courts in Switzerland"; (vi) Clause 17 shall be replaced to state "The Clauses are governed by the laws of Switzerland"; and (vii) Clause 18 shall be replaced to state "Any dispute arising from these Clauses shall be resolved by the applicable courts of Switzerland. The parties agree to submit themselves to the jurisdiction of such courts.

6.4 Compliance with the SCCs. The parties agree that if Intuit cannot ensure compliance with the SCCs, where applicable, it shall promptly inform Customer of its inability to comply. If Customer intends to suspend the transfer of European Data and/or terminate the affected parts of the Service, it shall first provide notice to Intuit and provide Intuit with a reasonable period of time to cure such non-compliance, during which time Intuit and Customer shall reasonably cooperate to agree what additional safeguards or measures, if any, may be reasonably required. Customer shall only be entitled to suspend the transfer of data and/or terminate the affected parts of the Service for non-compliance with the SCCs if Intuit has not or cannot cure the non-compliance within a reasonable period.

6.5 Alternative transfer mechanism. To the extent Intuit adopts an alternative lawful data transfer mechanism for the transfer of European Data not described in this DPA (“Alternative Transfer Mechanism”), the Alternative Transfer Mechanism shall apply instead of the transfer mechanisms described in this DPA (but only to the extent such Alternative Transfer Mechanism complies with applicable European / UK Data Protection Laws and extends to the countries to which European Data is transferred). In addition, if and to the extent that a court of competent jurisdiction or supervisory authority orders (for whatever reason) that the measures described in this DPA cannot be relied on to lawfully transfer European Data (within the meaning of applicable European / UK Data Protection Laws), Intuit may implement any additional measures or safeguards that may be reasonably required to enable the lawful transfer of European Data.

7. Return or Deletion of Data

7.1 Deletion or return on termination. Upon termination or expiration of the Agreement, Intuit shall take reasonable measures to provide tools for Customer (at Customer’s election) to delete or return to Customer all Business Connection Data (including copies) in its possession or control, except that this requirement shall not apply to the extent Intuit is required by applicable law or industry rules to retain some or all of the Business Connection Data, or to Business Connection Data it has archived on back-up systems, which Business Connection Data Intuit shall securely isolate, protect from any further processing and eventually delete in accordance with Intuit’s deletion policies, except to the extent required by applicable law. Customer agrees and acknowledges that, to the extent applicable, the specific mechanism for exporting personal data or other information will depend on the applicable Agreement and the nature of the exported information. The parties agree that the certification of deletion of Business Connection Data described in Clause 8.5 and 16(d) of the 2021 Controller-to-Processor Clauses and 2021 Processor-to-Processor Clauses (as applicable) shall be provided by Intuit to Customer only upon Customer’s written request. Further, the parties acknowledge and agree that Intuit shall not be required to delete or return Business Connection Data which it continues to process for the limited controller purposes described in this DPA and the relevant Agreement (and in accordance with Intuit's internal retention criteria). 

8. Data Subject Rights and Cooperation

8.1 Data subject requests. Intuit shall, considering the nature of the processing, provide reasonable assistance to Customer to the extent possible to enable Customer (or its third-party controller) to comply with its data protection obligations with respect to data subject rights under Data Protection Laws. In the event that any such request is made to Intuit directly, Intuit shall not respond to such communication directly except as appropriate (for example, to direct the data subject to contact Customer) or legally required, without Customer’s prior authorization. If Intuit is required to respond to such a request, Intuit shall, where the Customer is identified or identifiable from the request, promptly notify Customer and provide Customer with a copy of the request unless Intuit is legally prohibited from doing so. For the avoidance of doubt, nothing in the Agreement (including this DPA) shall restrict or prevent Intuit from responding to any data subject or data protection authority requests in relation to personal data for which Intuit is a controller.

8.2 Data protection impact assessment. To the extent required under applicable Data Protection Laws, Intuit shall (considering the nature of the processing and the information available to Intuit) provide all reasonably requested information regarding the Service to enable Customer to carry out data protection impact assessments or prior consultations with data protection authorities as required by Data Protection Laws. Intuit shall comply with the foregoing by: (i) complying with Section 5 (Security Reports and Audits); (ii) providing the information contained in the Agreement, including this DPA; and (iii) if the foregoing sub-sections (i) and (ii) are insufficient for Customer to comply with such obligations, upon request, providing additional reasonable assistance (at Customer’s expense).

8.3 Compliance upon request. Each party acknowledges that the other party may disclose the SCCs, this DPA and any privacy related provisions in the Agreement to any European or US regulator or third-party controller upon request.

9. Jurisdiction-Specific Terms

To the extent Intuit processes Business Connection Data originating from and protected by Data Protection Laws in one of the jurisdictions listed in Annex B, then the terms specified in Annex B with respect to the applicable jurisdiction(s) (“Jurisdiction-Specific Terms”) apply in addition to the terms of this DPA. In the event of any conflict or ambiguity between the Jurisdiction-Specific Terms and any other terms of this DPA, the applicable Jurisdiction-Specific Terms will take precedence, but only to the extent of the Jurisdiction-Specific Terms’ applicability to Intuit.

10. Limitation of Liability

10.1 Each party’s and all of its Affiliates’ liability taken together in the aggregate arising out of or related to this DPA (including the SCCs) shall be subject to the exclusions and limitations of liability set forth in the Agreement.

10.2 Any claims made against Intuit or its Affiliates under or in connection with this DPA (including, where applicable, the SCCs) shall be brought solely by the Customer entity that is a party to the Agreement.

10.3 In no event shall any party limit its liability with respect to any individual’s data protection rights under this DPA or otherwise.

11. Relationship with the Agreement

11.1 This DPA shall remain in effect for as long as Intuit carries out Business Connection Data processing operations on behalf of Customer or until termination of the Agreement (and all Business Connection Data has been returned or deleted in accordance with Section 7 above).

11.2 The parties agree that this DPA shall replace any existing data processing agreement or similar document that the parties may have previously entered into in connection with the Service.

11.3 In the event of any conflict or inconsistency between this DPA and the Agreement, the provisions of the following documents (in order of precedence) shall prevail: (i) SCCs; then (ii) this DPA; and then (iii) the Agreement.

11.4 Except for any changes made by this DPA, the Agreement remains unchanged and in full force and effect.

11.5 No one other than a party to this DPA, its successors and permitted assignees shall have any right to enforce any of its terms.

11.6 This DPA shall be governed by and construed in accordance with the governing law and jurisdiction provisions in the Agreement, unless required otherwise by applicable Data Protection Laws.

Annex A – Details of Data Processing

a. Categories of data subjects:

The categories of data subjects whose personal data is processed include Intuit Customers’ customers, vendors, and prospects. 

b. Categories of personal data:

Customer may upload, submit, or otherwise provide certain personal data to the Service, the extent of which is typically determined and controlled by Customer in its sole discretion. 

Sensitive data processed (if applicable):

Intuit does not want to, nor does it intentionally, collect or process any Sensitive Data in connection with the provision of the Service.

c. Frequency of processing:

Continuous and as determined by Customer and the applicable Services.

d. Subject matter and nature of the processing:

The provision of Services, including any enterprise Services, by Intuit, as more particularly described in the Agreement. The subject matter of the data processing under this DPA is Business Connection Data. Business Connection Data will be processed in accordance with the Agreement (including this DPA) and may be subject to the following processing activities:

Storage and other processing necessary to provide, maintain and improve the Service provided to Customer pursuant to the Agreement; and/or

Disclosures in accordance with the Agreement and/or as compelled by applicable law.

e. Purpose of the processing:

Intuit shall only process Business Connection Data as outlined in Section 2.2. (Purpose Limitation) of   this DPA.  

f. Duration of processing and period for which personal data will be retained:

Intuit will process Business Connection Data as outlined in Section 7 (Return or Deletion of Data) of this DPA.

Annex B - Jurisdiction-Specific Terms

Europe and UK:

1. Government data access requests. As a matter of general practice, Intuit does not voluntarily provide government agencies or authorities (including law enforcement) with access to or information about Intuit accounts (including Business Connection Data). If Intuit receives a compulsory request (whether through a subpoena, court order, search warrant, or other valid legal process) from any government agency or authority (including law enforcement) for access to or information about a Intuit account (including Business Connection Data) belonging to a Customer whose primary contact information indicates the Customer is located in Europe, Intuit shall: (i) review the legality of the request; (ii) inform the government agency that Intuit is a processor of the data; (iii) attempt to redirect the agency to request the data directly from Customer; (iv) notify Customer via email sent to Customer’s primary contact email address of the request to allow Customer to seek a protective order or other appropriate remedy; and (v) provide the minimum amount of information permissible when responding to the agency or authority based on a reasonable interpretation of the request. As part of this effort, Intuit may provide Customer’s primary and billing contact information to the agency. Intuit shall not be required to comply with this paragraph if it is legally prohibited from doing so, or it has a reasonable and good-faith belief that urgent access is necessary to prevent an imminent risk of serious harm to any individual, public safety, or Intuit’s property, the Intuit Site, or Service, but where Intuit is legally prohibited from notifying Customer of requests it shall use its best efforts to obtain a waiver of the prohibition.

United States:

The following terms apply where Intuit processes personal data subject to US Data Protection Laws:

1. If and to the extent that Intuit acts as a processor or controller when processing Business Connection Data as set forth in Section 2 above, then Intuit shall take the same processing role, as applicable, under all US Data Protection Laws other than the CCPA.
2. With respect to personal data subject to the CCPA, parties agree and acknowledge that (i) Intuit may act as a “Service Provider” under the CCPA in instances in which Intuit acts as a Controller under other applicable Data Protection Laws and (ii) Intuit shall have the right to process Business Connection Data for any and all purposes permitted for Service Providers under the CCPA. Intuit shall comply with all requirements set forth in the CCPA and Section 7051 to the CCPA Regulations, and/or any successor Regulations, and such provisions are incorporated herein by reference.
3. Intuit’s obligations regarding data subject requests, as described in Section 8 (Data Subject Rights and Cooperation) of this DPA, extend to rights requests under US Data Protection Laws. Intuit shall provide the same level of protection to Business Connection Data as required by the CCPA and will: (i) assist Customer in responding to any request from a consumer (as defined under US Data Protection Laws) to exercise rights under US Data Protection Laws; and (ii) immediately notify Customer if it is not able to meet the requirements under US Data Protection Laws. In cases where Intuit is a Service Provider under the CCPA but otherwise is a data controller under the Data Protection Laws, and a consumer makes a request to exercise rights under the CCPA directly to Intuit, Customer hereby instructs Intuit to respond to any such request directly to the consumer. Customer is responsible for ensuring that it has complied, and will continue to comply with the requirements of US Data Protection Laws in its use of the Services and its own processing of personal data.
4. The parties acknowledge that Business Connection Data that Customer discloses to Intuit is provided only for the limited and specified purposes set forth as Permitted Purposes. The parties agree that all Business Connection Data is disclosed to Intuit by Customer for the Permitted Purposes and its use or disclosure by Customer to Intuit is necessary to perform such Permitted Purposes. 
5. Notwithstanding any use restriction contained elsewhere in this DPA, Intuit shall process   Business Connection Data to perform the Service, for the Permitted Purposes and/or in accordance with Customer’s documented lawful instructions, or as otherwise permitted or required by applicable law.
6. Notwithstanding any use restriction contained elsewhere in this Annex B, Intuit may de-identify or aggregate Business Connection Data as part of performing the Service specified in this DPA and the Agreement.
7. Where Sub-processors process Business Connection Data, Intuit takes steps to ensure that such Sub-processors are Service Providers under the CCPA with whom Intuit has entered into a written contract that includes terms substantially similar to this section of Annex B or are otherwise exempt from the CCPA. Intuit conducts appropriate due diligence on its Sub-processors.
8. Without limiting the data use rights set forth herein, as a Service Provider, Intuit will not:
9. sell or share any Business Connection Data;
10. retain, use, or disclose any Business Connection Data (i) for any purpose other than for the Permitted Purposes, including for any commercial purpose, or (ii) outside of the direct business relationship between the parties, except as necessary to perform the Permitted Purposes or as otherwise permitted by US Data Protection Laws; or
11. combine Business Connection Data received from or on behalf of Customer with personal data received from or on behalf of any third party or collected from Intuit’s own interaction with individuals or data subjects, except to perform a Permitted Purpose in accordance with the CCPA (including any implementing regulations thereto), the Agreement, and this DPA.
12. Customer may take such reasonable and appropriate steps as may be necessary (a) to ensure that Business Connection Data collected is used in a manner consistent with the business’s obligations under the CCPA; and (b) to stop and remediate any unauthorized use of Business Connection Data, and (c) to ensure that any relevant personal data is used in a manner consistent with the CCPA.
13. Intuit acknowledges and confirms that it does not receive Business Connection Data as consideration for any services provided to Customer.

Canada:

1. Intuit takes steps to ensure that Intuit’s Sub-processors, as described in Section 3 (Sub-processing) of the DPA, are third parties under PIPEDA, with whom Intuit has entered into a written contract that includes terms substantially similar to this DPA. Intuit conducts appropriate due diligence on its Sub-processors.
2. Intuit will implement technical and organizational measures as set forth in Section 4 (Security) of the DPA.
3. Intuit may transfer Business Connection Data outside the jurisdiction from which Business Connection Data originates (i) in compliance with Applicable Data Protection Laws and (ii) provided that Intuit shall take all steps required to ensure that Business Connection Data continues to be treated in accordance with Applicable Data Protection Law following any such transfer. Customer shall conduct all assessments necessary to facilitate such transfer.