I need Explanation for these points:

1. Why is it important to have section on the use of technology (which states that CPAs should use technology to maintain the confidentiality, security, and accuracy of client data) in the company code of ethics policy and procedure and what this section should contains.

2. why is it important to have a policy of keeping documents of all of its complaints, specifically those involving important matters, for at least a couple of years (say maybe 5 years) in the complaints and appeal policy and procedure.

3. why is it important to state that all of the personal, private and sensitive information that they have gathered from the complaints and its procedures are to be kept private and confidential and in compliance with the Data Privacy Act of 2012 in the complaints and appeal procedure.