RubinBrown Team Member Manual

POLICY CONTINUED Policy Title: Policy Number:

Section: Client Acceptance Risk Evaluation Policies & Procedures 1212 Risk Management

Responsibilities: After the risk rating has been determined for each area, an overall risk average will be automatically calculated. Final acceptance decision responsibility will be as follows: • All non “business” clients and new engagements within an existing client group – Engagement Partners • All new client groups with low or moderate risk – Risk management responsible person (assurance, tax, consulting). • All new client groups with significant risk – Risk management responsible person and risk management committee chairperson. • All new client groups with high risk – Risk management chairperson and managing partner. SEC Engagements: Client acceptance procedures to be followed for assurance services for SEC engagements are included in RubinBrown’s SEC manual.

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