RubinBrown Team Member Manual

POLICY CONTINUED Policy Title: Policy Number:

Conflict of Interest 902

Section:

Ethics and Business Conduct

RubinBrown recognizes some decisions involving business ethics are not always easy to make and there may be several different interpretations of a situation. When questions concerning a conflict of interest arise, it is expected that team members will consult with the Managing Partner or a Partner on the Risk Management Committee. Independence of mental attitude is emphasized during training sessions and in the supervision and review of engagements. The Firm's library contains professional and regulatory literature relating to independence matters. If there is a question about the propriety of any business relationship with a client, the Managing Partner or the Chair of the Risk Management Committee should be consulted. Team members should not put themselves in a position where they are obligated to a client. All team members are required to adhere to the independence rules, regulations, interpretations and rulings of the AICPA, the Colorado, Illinois, Missouri, Nevada and Tennessee Society of CPAs, the State Boards of Accountancy and, for applicable engagements, the PCAOB, SEC, GAO, and other regulatory agencies under which we practice. All team members are also required to adhere to the AICPA Code of Conduct, as well as the Baker Tilly International Good Member’s Guide and Independence Procedures. It is incumbent upon each team member to be alert to situations which may not specifically be covered in this statement and which may involve a conflict of interest or the appearance of such a conflict. These situations should also be fully disclosed, so that clarification may be obtained.

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