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eOffer Content 6/4/19, 9(31 PM

interests in EY's audit and fully proscribed non-audit clients. There may be restrictions
on deposit, insurance, brokerage, and lending relationships with an audit client if you
become a covered person. Additionally, there are potential restrictions on an immediate
family member’s employment of or participation in employee benefit plans of an audit
client of EY.

As an EY employee, including interns, you cannot be an employee (even if employed
part-time or seasonal) of a restricted entity (i.e., an audit client or its affiliates) at the
same time. If the employer is a restricted entity you will need to cease employment
prior to your start date at EY.

You should become familiar with the requirements of the EY independence policy and
any prohibited relationships/investments will need to be changed or disposed of prior
to the start of your employment. You can send an e-mail to ask.independence@ey.com
with any questions you may have. Your recruiter can also put you in touch with an
Independence professional as necessary to discuss complex questions/concerns. Once
you have joined EY, it will be your ongoing responsibility to ensure full compliance
with EY's policy requirements. (Note that Practice Support and Administrative Support
personnel are not subject to EY's independence policies.) Please be aware that EY
performs independence compliance audits on personnel which may necessitate your
submission of account statements, tax returns, and other documents to support this
endeavor. You will be contacted later on this matter if selected for an audit.

Certification Requirements

EY's Forensic and Integrity Services Practice requires their client serving employees to
obtain one of the following certifications to be eligible for consideration for promotion
to a manager level position: Accredited in Business Valuation, American Society of
Appraisers, Certified Public Accountant, Chartered Accountant (Canada) with
Specialization in Investigative and Forensic Accounting, Chartered Financial Analyst,
Certified Information Systems Auditor, Certified Information Systems Security
Professional, Certified Information Security Manager, Certified Information
Technology Professional, Certified Management Accountant, Certified Business
Continuity Professional, Certified Internal Auditor, Certified Fraud Examiner, Certified
Professional Environmental Auditor, Chartered Property and Casualty Underwriter,
Certified Protection Professional, Seized Computer Evidence Recovery Specialist,
Certified Computer Examiner, Certified Forensic Computer Examiner, Encase
Certified Examiner, Professional Engineer, Certified Federal Contracts Manager,
Certified Commercial Contracts Manager, Certified Professional Contracts Manager,
Project Management Professional, Certified Records Manager, Certified Compliance
and Ethics Professional, Certified Coding Specialist, Certified Forensic Interviewer,
Certified Government Financial Manager, or Certified Cost Analyst.

For your reference, if you pursue a CPA license in the future, you must meet the
eligibility requirements for the Certified Public Accountants examination for the state
in which you plan to practice. As part of your professional responsibilities, you will be
required to comply with CPA licensing requirements. Key requirements include, but are

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