1. What Are Cookies?

A cookie is a small text file that a website places on your computer or mobile device when you visit the site. Cookies are widely used to enable websites to function efficiently, to remember your preferences, and to provide information to the operators of the site. First-party cookies are set by the website you are visiting. Third-party cookies are set by a domain other than the one you are visiting.

Cookies may be "session cookies," which expire when you close your browser, or "persistent cookies," which remain on your device for a set period or until you manually delete them.

2. Cookies Deployed on Our Site

ABN CONSULTING LAW deploys only the following categories of first-party cookies. We do not use third-party cookies, advertising cookies, marketing cookies, social media tracking pixels, or any technology that tracks your browsing activity across other websites.

2.1 Strictly Necessary Cookies

These cookies are essential for the operation of our Site. They enable core functionality such as security, network management, and accessibility. You may disable these by changing your browser settings, but this may affect how the Site functions. These cookies do not require your consent under applicable law.

Cookie Name	Provider	Purpose	Duration
abn_cookie_consent	abnconsulting.net	Stores your cookie consent preferences (accepted or declined). Essential for compliance with CCPA and CalOPPA.	365 days
abn_theme	abnconsulting.net	Remembers your display preference (dark or light theme) for a consistent browsing experience.	365 days
abn_language	abnconsulting.net	Stores your language preference to serve content in your selected language on subsequent visits.	365 days
PHPSESSID	abnconsulting.net	Session identifier essential for CSRF protection, rate limiting, and secure form submissions.	Session (expires on browser close)

2.2 Analytical Cookies

With your explicit opt-in consent, we deploy limited first-party analytical cookies to understand aggregate visitor behavior — such as pages visited, time spent on the Site, and navigation patterns. These cookies help us improve our Site and the services we offer. We do not use Google Analytics, Facebook Pixel, or any third-party analytics service. Our analytical cookies collect only anonymized, aggregate data that cannot be used to identify you personally.

Cookie Name	Provider	Purpose	Duration
abn_analytics	abnconsulting.net	Tracks anonymized page views and navigation for Site improvement purposes. Only deployed with your explicit consent.	180 days

3. Cookies We Do NOT Use

For the avoidance of doubt, ABN CONSULTING LAW does NOT deploy the following categories of cookies or tracking technologies under any circumstances:

• Advertising or targeting cookies
• Marketing or retargeting cookies
• Social media tracking pixels (Facebook, LinkedIn, Twitter, etc.)
• Third-party analytics services (Google Analytics, Hotjar, etc.)
• Cross-site tracking cookies
• Flash cookies or locally stored objects
• Fingerprinting or any device identification technology

4. Your Choices — Managing Cookies

You have several options to control or limit how cookies are used on our Site:

4.1 Our Cookie Consent Banner

Upon your first visit to our Site, you are presented with a cookie consent banner that allows you to accept all cookies or decline non-essential cookies. If you decline, only strictly necessary cookies will be deployed. Your preference is stored and respected for 365 days. You may change your preference at any time by clearing your browser cookies, which will cause the consent banner to reappear on your next visit.

4.2 Browser Settings

Most web browsers allow you to control cookies through their settings. You may set your browser to refuse all cookies, to accept only first-party cookies, or to delete cookies when you close your browser. Instructions for managing cookies can be found in your browser's help documentation:

• Google Chrome: Settings → Privacy and Security → Cookies and Other Site Data
• Mozilla Firefox: Options → Privacy & Security → Cookies and Site Data
• Safari: Preferences → Privacy → Cookies and Website Data
• Microsoft Edge: Settings → Cookies and Site Permissions

4.3 Do Not Track Signals

Our Site responds to the "Do Not Track" (DNT) signal transmitted by certain browsers. When a valid DNT signal is detected, we automatically disable all non-essential cookies for that session.

5. Contact Information

For any questions regarding this Cookie Policy or to exercise your privacy rights, please contact:

ABN CONSULTING LAW
Attn: Privacy Compliance Officer
300 Delaware Avenue, Suite 210-277
Wilmington, DE 19801, USA
Email: privacy@abnconsulting.net
Phone: +1 (302) 444 89 79