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___________________________________________________________________________________________ ___________________________________________________________________________________________ Business Consulting Quality Assurance Procedures Guidelines PAGE 2 January 1997 ___________________________________________________________________________________________ Business Consulting Quality Assurance Procedures Guidelines PAGE 1 January 1996 New Client Background Investigations in the U.S. (While these specific procedures are required in the United States, other countries should complete the Level 1 procedures which follow.) The purpose of a new client background investigation is to strengthen our screening of prospective clients that are new to the Firm or an existing client that has had significant changes in principal investors or senior management. Investigations of the background of prospective new clients should include an investigation of the reputation and character of principal investors and key management personnel and an analysis of the financial history and current financial position of the relevant organization. To complete our analysis, two levels of investigation may be performed: Level 1 - Limited investigations consisting of procedures performed by the prospective engagement partner at the local office level Level 2 - Full investigations consisting of online data base research conducted by the Risk Management Support (RMS) group in Chicago in addition to the procedures performed by the local office Background Investigation Requirements A Level 1 investigation is required for all new clients to the Firm or if there have been significant changes in principal investors or senior management of the existing client. A Level 2 investigation must be completed if: We have concerns about the integrity, ethical or professional characteristics of the client’s management team (Consideration 1d in Risk SMART) The potential engagement is the result of a criminal act