RubinBrown Team Member Manual

Section: Review of Workpapers by Third Parties 1202

Policy Title: Policy Number:

Risk Management

Effective Date:

Supersedes Policy Dated:

06/01/2024

06/01/2023

Policy: RubinBrown's policy is to protect the confidentiality of client records and related data. In lost client situations where another accounting firm will be reviewing our workpapers, our policy is to obtain letters from both the former client and the successor accounting firm PRIOR to allowing access to our files. This applies also in situations for current clients where our workpapers will be reviewed due to an acquisition, sale, etc. We should make sure certain proprietary information such as engagement letters, budgets, ViewPoints content containing non-required communications and sensitive memos are removed from the files PRIOR to allowing access to the files. Procedure: For review of audit workpapers by a successor accounting firm, we must obtain two letters Successor Auditor Workpaper Letter-Client and Successor Auditor Workpaper Letter-Successor Firm. For review of attest workpapers by a third party in connection with a due diligence engagement, we must obtain two letters, Due Diligence Letter – Client and Due Diligence Letter – Third Party. Each of these four letters can be found in the Assurance Services Department – Resources binder under Forms/Templates. For review of all tax workpapers by a successor accounting firm, we must obtain two letters, Tax Return Workpaper Letter – Successor Firm and Tax Return Workpaper Review Letter – Client. Both of these letters can be found in the Assurance Services Department – Resources binder under Forms/Templates. For all other third party review of attest or tax workpapers, please used the forms identified above and modify accordingly. All signed letters should be routed to David Duckwitz for filing. If there are fee issues which need to be resolved prior to allowing access to RubinBrown workpapers, please contact the Assurance Services Risk Management Partner.

RUBINBROWN TEAM MEMBER MANUAL | 108