RubinBrown Team Member Manual

POLICY CONTINUED Policy Title: Policy Number:

Client Continuance 1210

Section:

Risk Management

Other: Other factors that will be evaluated include quality of life issues such as client treatment of RubinBrown team members, establishment of unrealistic expectations and deadlines, inhospitable working conditions, undue travel burdens, and team member safety. Additional factors may be evaluated at the discretion of the Continuance Committee. Selection of Clients and Engagements For Continuance Review Annually, after the Firm’s fiscal year end close, the Risk Management Coordinator (Coordinator), serving as administrator to the Continuance Committee, will compile a list of clients for which continuance review will be required. Clients to be included on the list are the following: 1. All attest engagements (Similar attest engagements within the same client group may be analyzed on one form) 2. All SEC clients 3. Top “X” number of RubinBrown client groups by fee volume. To be established annually by the Chair of the Risk Management Committee in consultation with the Managing Partner. 4. Client groups not meeting certain thresholds established by the Finance Committee. Thresholds will be established annually at the discretion of the Finance Committee at different level based on industry group, practice area, engagement type and timeframe of engagement (i.e. prime busy season, summer work, etc.)

RUBINBROWN TEAM MEMBER MANUAL | 124