RubinBrown Team Member Manual

Section: Learning & Development / Continuing Education 1002

Policy Title: Policy Number:

Performance Management

Effective Date:

Supersedes Policy Dated:

06/01/2024

06/01/2023

Background: The Learning & Development Program of RubinBrown provides the basis for the intellectual and professional growth of each team member. The program is designed to assist the individual in developing and maintaining levels of knowledge necessary to operate proficiently in the public accounting profession. Policy: Learning & Development opportunities are available for all RubinBrown team members. All team members should participate in learning activities that maintain and/or improve their professional competence. This may be achieved by participation in internal Firm sponsored training seminars, online self-study, webinars, external seminars, conferences and meetings sponsored by the AICPA, State CPA Societies, and other professional and industry-related organizations. All team members who hold professional license(s) and/or certification(s) of any type are solely responsible for understanding and maintaining the requirements of each license and completing the appropriate number of CPE hours within the established timeline for each license and/or certification and if necessary assuming the costs for those programs if they have been unable to obtain them through the programs offered by RubinBrown. Procedure: RubinBrown team members must possess a broad range of knowledge, skills and abilities to serve clients and interact with team members effectively. RubinBrown’s Learning & Development program seeks to provide an attractive blend of both technical and non-technical training programs. On the job training is also recognized as a valuable, practical means of training team members and should be emphasized as an important part of a team member's training program. All RubinBrown professional team members (licensed and non-licensed) are required to meet the continuing education requirements of the state of their home office location and/or in every state in which they hold a license. The Firm provides internal training hours each calendar year. RubinBrown follows the guidelines set forth in the Statement on Standards for Continuing Professional Education (CPE) which have been jointly approved by the National Association of State Boards of Accountancy (NASBA) and the American Institute of Certified Public Accountants (AICPA). For some learning opportunities offered, RubinBrown is an official NASBA Sponsor and as such will maintain and follow any and all requirements of NASBA to continue be a sponsor in good standing. Team members may register and view available training opportunities in the Firm’s Learning Management System (LMS). Additionally, team members may view their individual jurisdictions which document continuing professional education hours and monitor compliance requirements. General Guidelines: All RubinBrown team members will complete a minimum number of CPE and/or training credits annually in accordance with the In Firm Requirements set and approved by the Board. These requirements allow RubinBrown to uphold professional growth guidelines set by industry requirements of a Public Accounting firm. These guidelines may change based on Board decisions, and if changed, will be communicated to the entire Firm. These requirements can be monitored by all team members inside the LMS.

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