Fall 2015 Issue of Horizons

TABLE OF CONTENTS

horizons A publication by RubinBrown LLP Fall 2015

Features Welcome from the Managing Partner

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What’s Your Fraud IQ?

Protecting Your Company from Cyber Attacks

Chairman James G. Castellano, CPA, CGMA

RubinBrown News

Chairman’s Corner

Timely Reminders

Managing Partner John F. Herber, Jr., CPA, CGMA

Ethics Decision Tree for Financial Executives

Denver Managing Partner Michael T. Lewis, CFA

Denver Resident Manager Gregory P. Osborn, CPA, CGMA Kansas City Managing Partner Todd R. Pleimann, CPA, CGMA

Industry-Specific Articles

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life sciences & technology

private equity

public sector Elected Officials & Internal Control: A Time to Revisit

Ethical Negotiations & the Role of Sell-Side Due Diligence Presenting honest information to buyers can build buyer trust and greatly impact negotiations. law firms The Millennial Generation & Workplace Ethics Considerations Understanding their characteristics and personality traits will be critical in shaping organizational policies.

Ethics Are An Asset Considering culture an intangible asset and how it’s impacted by ethics.

Editor Dawn M. Martin

The importance of governing bodies

understanding of and participation in internal controls.

Art Director Jen Chapman

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construction Fraud In the Construction Industry Identifying potential areas of risk for fraud and methods to minimize risk not - for - profit Ethics & Your Organization Actions not-for-profits can take to protect their reputations and assets with little to no financial resources.

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Designer Antionette Bedessie

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real estate Supreme Court Recognizes Disparate Impact Disparate impact and the effect on low-income housing tax credits. healthcare Affordable Care Act Is Now Reality for American Healthcare - Frequently Asked Questions Answering frequently asked questions regarding employer compliance. gaming Growth Continues as Theme for 2015 Explaining the significance of the growth and what it means for the rest of 2015.

Horizons , a publication of RubinBrown LLP, is designed to provide general information regarding the subject matters covered. Although prepared by professionals, its contents should not be construed as the rendering of advice regarding specific situations. If accounting, legal or other expert assistance is needed, consult with your professional business advisor. Please call RubinBrown with any questions (contact information is located on the back cover).

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manufacturing & distributing

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Are You Compliant with the Foreign Corrupt Practices Act (FCPA)? Exploring how to be in compliance with the FCPA and reduce your risk exposure.

TRANSPORTATION & DEALERSHIPS

Any federal tax advice contained in this communication (including any attachments): (i) is intended for your use only; (ii) is based on the accuracy and completeness of the facts you have provided us; and (iii) may not be relied upon to avoid penalties.

The Industry’s Code of Conduct Outlining the NADA, NITL and TCA codes of conduct.

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Readers should not act upon information presented without individual professional consultation.