HR at SB Partners LLP

SB Partners enjoys providing benefits to the team that will enhance the work experience, allow for a better work/life balance, and continue to provide an outstanding level of client service that we have become known for. This policy covers hours of work and attendance expectations, including when working remotely.

Work is generally considered to be performed when a team member is working or providing services for SB Partners or when the team member is not working but must stay at the workplace.

Hours of Work

For full-time team members, a regular workweek is a minimum of 37.5 hours. The exception to this would be in February, March and April, where a regular workweek for full-time team members is a minimum of 44 hours.

For part-time team members, regular workweek hours will be established by your manager. Part-time team members are those working less than 22.5 hours per week.

Our operational business hours are from 9:00am to 5:00pm. The firm’s core hours are from 10am to 3pm. During our core hours, team members are expected to be reachable and available for meetings or other work-related tasks. Exceptions will need to be addressed with your manager in advance.

Team members will only be paid for travel time that is considered to be work. Travel time is considered work when a team member starts to provide any services or job functions recorded as work hours.

In the following scenarios, team members are not considered to be working:

• During rest periods
• When engaging in private affairs or pursuits
• When being on call or on standby to report to work, unless called into work
• During their normal commute to and from work

Flexible Work Hours

Flexible work hours allow team members to have more flexibility in their workday and an improved work-life balance. The firm actively supports flexible work hours, outside of core hours, so long as the operational requirements of the firm and your department are being met. Team members who flex their work hours are expected to work the required weekly hours. Exceptions to this may apply when carrying forward a balance of hours from the previous week.

Approval from your manager must be obtained prior to starting a flexible work schedule. Please note that flexing time cannot result in carrying forward a deficit of “time owed” to the firm, in these cases personal/family leave or vacation time must be used. Some positions may not be eligible for flexible work schedules. Flexible work hours are subject to change with reasonable notice.

Overtime

The firm makes every effort to keep overtime work to a minimum. However, overtime may be unavoidable at certain times during the year. All overtime must be approved by your manager, in advance, and communicated to the Controller for payroll purposes.

As per the Employment Standards Act (ESA), overtime for non-professional staff is defined as any hours worked over forty-four (44) hours per week and will be compensated at the rate of one and one half (1.5) times for the hours worked. Non-professional staff are not to exceed the maximum of 48 hours per week, as outlined in the ESA.

Professional staff (ie. Accountants, CPA students, IT etc.) are exempt from the ESA hours of work, overtime and public holiday legislation. Managers are also exempt from the ESA overtime legislation.

Recording Work Hours

Accurately recording time worked in iFirm is the responsibility of every team member. SB Partners requires that an accurate record of time worked is kept regardless of whether the time is billable or not. It is the partners’ sole discretion of what to bill the client. The billing partner needs all the time docketed to the file to determine the client’s bill.

Time worked needs to be entered on a daily basis or by the very latest, 9:30am the following day to ensure accurate client billing.

As a reminder, non-billable time off entered in iFirm (ie. Vacation, Personal/Family leave, Birthday etc.) must match the time off entered in Collage.

Attendance

Team members are expected to start work on time and complete the scheduled workday. In the event of an unplanned absence, late start time or early departure time, team members must notify their manager and any other manager who may be expecting work to be completed, as soon as possible.

Team members are requested to schedule personal appointments after hours whenever possible. If you must schedule a personal appointment during work hours, we ask that you try to book them at the beginning or end of your workday and you must notify your manager in advance. Time off for personal appointments should be recorded as Family/Personal Leave.

Team members who fail to report an absence for three (3) consecutive workdays will be deemed to have voluntarily resigned from their employment with SB Partners. The firm does not tolerate unauthorized absence, defined as any absence not authorized in advance by the team member’s manager or provided for under the ESA (ie. Personal emergency leave, bereavement leave, etc.). Repeated lateness or absenteeism is unacceptable and may lead to disciplinary action, up to and including termination.

Inclement Weather

On rare occasions, the firm may be closed due to severe weather conditions. Team members will be notified of these occurrences via email. Team members will be expected to work remotely when the firm is closed due to weather conditions. If you are unable to do so, you will need to use available vacation or family leave time.

Summer Hours

As a thank you to all team members in recognition for working a minimum of 44 hours in March and April, the office will close at 1:00pm every Friday from July 1^st until the Friday before Labour Day. No time entry is required in iFirm or Collage for this time.

Holiday Office Closure

Each year, in addition to the standard statutory holidays granted, the firm will close the office for an additional period of time between Christmas Eve and the New Year. To accommodate this extended closing, the firm has approved using a maximum of four (4) additional paid days as follows:

• 2 days (15 hours) as a thank you for working a minimum of 44 hours in February of the current year
• 2 days (15 hours) of gifted time, graciously provided by the Partner group in recognition of the Team’s hard work and efforts throughout the year

As always client service is a priority and should there be service requirements during this period of time, team members are expected to work and meet client expectations.

SB Partners provides education and professional development support to team members. This support is intended to allow team members to achieve a professional designation or upgrade their knowledge/skill set to better perform their role in the context of the firm’s needs.

Policy Details

To be eligible for educational and professional development/dues support, team members must be:

1. employed on a permanent, full-time basis prior to enrolling for any course or exam
2. completed the probationary period of employment
3. be performing at a satisfactory or above level in the competencies related to their position

Educational Support

Obtaining Approval

Each course must be approved by the firm’s Education Manager (for CPA related courses) or the team member’s manager (for non-CPA related courses) prior to enrollment. For courses related to obtaining the CPA designation, please review the Roster Policy after. A Course & Cost Approval Form is required to be completed, signed and submitted as outlined for CPA and non CPA courses.

Reimbursement of Fees

In order to obtain reimbursement for courses, continuing education and examinations, team members must provide HR the Course & Cost Approval Form. A reimbursement repayment agreement will be created for the team member outlining reimbursement and repayments terms.

Unless otherwise stated, reimbursement of fees paid for courses/exams will be made to the team member upon successful completion of the course/exam. For CPA related courses, see below for chart of eligible CPA courses and CFE exam prep course fees for reimbursement. All expenses related to unsuccessful attempts are the responsibility of the team member. Proof of payment and successful completion is required prior to any reimbursement being made.

Reimbursement amounts are made per CPA Ontario fee guides and Densmore Consulting Services Inc. fee guides plus HST.

Time-Off and Leave Request(s)

Once the PEP CFE Leave Request is approved by their manager, the manager will forward the request to the Education Manager for final approval. If approved, the Education Manager will provide a signed copy to the team member, manager, Controller and Director, HR for their files.

Team members are only permitted to take one course during busy season (January 15-April 30) to minimize disruption during this time. If exceptional circumstances apply, the team member must obtain approval from their manager prior to submitting a leave request.

All time is to be entered into iFirm and Collage prior to the team member taking leave. Refer to the PEP-CFE Leave Request Form for the applicable codes to be used in iFirm.

CFE Results Day

CFE writers have the option of taking the results day off or coming into the office. This day will be a paid day off (iFirm code 815 with memo as CFE results day).

Education Repayment Requirement

The financial investment made by the firm in supporting team member education is substantial. As a result, all team members understand and commit to repay the firm for expenses incurred under this section, if they leave SB Partners employment, for any reason, before, during or up to 3 years after they have completed their studies. The timelines and percentage of reimbursement required are as follows:

Exceptions may apply and timelines for reimbursement, if different from above, will be discussed and agreed upon during the approval process.

Continuing Professional Development and Dues

Professional Dues

The firm pays for the renewal of professional membership dues annually, upon submission of the invoice. The professional membership must be deemed relevant to your current role by your Manager, with the exception of the CPA membership.

Eligible CPA dues and membership fees include:

• Annual Standard Student Dues for full time non designated students
• Fee for Admittance to Membership
• Undergraduate/co-op/internship student dues (prorated based on start and end dates)

Continuing Professional Development

The firm encourages attendance at internal team development sessions provided by the firm to fulfill their requirement for continuing education. Professional development should be discussed in the August (or other such date as determined by your department) each year to plan career development for the coming year.

Responsibility Towards a Professional Designation

It is the responsibility of team members or students to ensure they maintain their designation and/or submit relevant criteria to obtain a designation and are in good standing with the applicable association.

Reimbursement of Costs

Effective the date a letter of resignation is provided to SB Partners or termination of employment is advised, education and professional development/dues support ceases. This means that if you are enrolled in a course and the time off to study or write exams falls in the notice period, paid exam days and use of any paid family leave days becomes unavailable. Vacation time owing can be used if there is sufficient vacation time available to be used. If there are not sufficient vacation days available, unpaid time off may be taken with approval from your manager.

Professional Dues and Continuing Professional Development Repayment

Should a team member leave the firm, reimbursement of annual dues will be reviewed, and a pro-rated amount determined. If reimbursement is required, it will be deducted from the team member’s final pay.

Team members will be responsible for reimbursing the firm the full cost of any continuing professional development fees that team members were scheduled for prior to their resignation and for which a refund cannot be issued.

SB Partners is a training office for team members pursuing their Chartered Professional Accounting designation. This policy is in place to ensure that team members understand the expectations of them while pursuing their designation and being on our Student Roster.

Through the CPA, the firm uses their online Practical Experience Reporting Tool (PERT) to manage our student roster. The firm has a finite number of roster spaces, in each of our three Pre-approved Programs (External Audit (EA), Assurance, Compilation, and Taxation (ACT), and Taxation Program).

Roster Enrollment

Once a team member has completed their Course & Cost Approval form and it has been approved by their manager, finance and the education manager, they are then approved to join our student roster. It is the team members responsibility to register to join the SB Partners Roster through the CPA.

If the team member does not have any courses or exams remaining to be completed, has not previously been enrolled on our roster, and therefore only requires time towards their 30 months of experience to obtain their CPA, please email your manager and the education manager to confirm your eligibility to enroll on the roster.

Student Responsibilities

Team members approved to be on the firm roster are responsible for the following tasks, if these tasks are not completed in a timely manner the team member is at risk of losing their spot on the roster as we need to ensure the places are available for all students going through the process:

• Submit Course & Cost Approval forms when new courses are being considered
• Complete PEP CFE Leave Request form promptly for firm scheduling purposes and submit prior to January 15^th of each year
• Complete two reports annually of progress; completed through the PERT portal (approx. every 6 months)
• Upon preparing a report, schedule a Progress Meeting with their PERT Mentor

Violations of Student Responsibilities

If team members are non-compliant with the expectations listed above, they may be at risk of losing their roster spot. It is a privilege to be on the roster, there may be other team members or candidates in the process that could benefit from that roster spot and students not respecting the expectations are taking spots away from others that would benefit from advancing in the process. A team member that requires multiple reminders to complete their responsibilities under this policy may be subject to disciplinary action or and removal from the roster.

Firm Departures

If a team member is exiting the business due to resignation or end of co-op term, they are required to complete their final PERT report along with chargeable hours form with SB Partners before their departure from the firm. In the event of a termination, the former student/team member must complete their report and requirements within 15 days of their last day of employment. If anyone fails to complete their report within the timeframes listed above, SB Partners will contact CPA Ontario to report this failure, individuals can then expect to hear directly from CPA Ontario.

The purpose of the incentive bonus program is to reward our team members for efficiency and productivity through recognition of individual performance that contributes to the overall success of the firm. The incentive bonus also takes into consideration the performance of each department and overall firm performance.

The incentive bonus amount for each team member is calculated based on a formula that considers their role, tenure and performance.

Eligibility & Payment of Incentive Bonus

To be eligible for the incentive bonus program, a team member must have permanent position and have completed their probationary period by November 1st of the year to be eligible for consideration of an Incentive Bonus.

Incentive bonus amounts will be communicated to team members in December based on anticipated results for the year under consideration. To receive their incentive bonus amount, a team member must be actively employed with SB Partners at the time of payout of the incentive bonus amount on May 1st.

A team member who is returning from a legislated leave of absence and who before their departure was already considered a full-time permanent team member will remain eligible to participate in the incentive bonus program.

Team members cease to be entitled to receive any monies under this plan on the date of their resignation or the date they are advised of their termination, whether that termination or resignation is immediate or at a later date.

SB Partners reserves the right to change or eliminate the program at their discretion.

SB Partner’s objective in establishing a business casual dress code is to allow our team members to work comfortably in the workplace while still projecting a professional image for our clients/potential clients, team members and community visitors.

Monday to Thursday: Business casual attire

Every Friday, Stat Holidays, or other days as announced by HR: Dress down attire

We expect team members to:

• Choose business casual clothing that communicates professionalism
• Keep your workday/client schedule in mind – even for dress down days
• Be mindful of certain functions or events where it may be deemed appropriate that team members wear customary business attire

Business Casual Attire

Business casual attire consists of collared shirts (either dress or golf), blouses, sweaters, jackets/blazers, khakis, slacks/dress pants, skirts, dresses, dress shoes or casual dress shoes.

Dress Down Day

Every Friday, Stat Holidays or any other day announced by HR is an opportunity to dress down. Dress down day attire consists of jeans (no rips, fades or tears), tee shirts, firm logo or casual shirts, sweatshirts or running shoes/sneakers (clean and in good condition).

Inappropriate attire

The following items are not permitted (also applicable to dress down days):

• Clothing that exposes the midriff, undergarments or are ill fitting
• Sweat/jogging pants, leggings, and shorts
• Spaghetti strap tank tops (without a sweater or jacket/blazer over top)
• Any clothing that is mesh, sheer, see-through, or revealing (mini skirt/dress, low cut or backless tops)
• Any form of clothing that is generally offensive, controversial, disruptive, overtly commercial or contains political, personal or offensive messages
• Flip flops or beach wear of any kind
• Jewellery that is noisy or cause for distraction
• Winter, hiking or other boots that are not dress or casual dress style
• Clothing that is torn, frayed, faded or stained

If you have any doubt about what is acceptable/unacceptable attire that has not been included in this policy, please ask a member of the HR team.

Personal Grooming

To ensure acceptable standards of personal grooming are met, and that health and safety standards are maintained:

• Clothing must be clean, pressed, in good condition, and fit appropriately
• Employees must maintain neat and well-groomed hair (including, if applicable, sideburns, beards, and moustaches)
• Make-up must be moderate
• Clothing must not interfere with the safe operation of office equipment
• No dark glasses (unless prescribed by a physician)
• Jewellery must be limited and no dangling or large hoop jewellery that may create a safety hazard to self or others may be worn
• Tattoos that are perceived as offensive, hostile, or that diminish the effectiveness of the employee’s professionalism must be covered, and not visible to staff, clients or visitors

Client Audits, Inventory Counts or Other Events

If you are going to be in the office for more than two hours before or after an event where dress down clothing is required/allowed, you must wear or bring clothing appropriate to our dress code for the rest of the time in the office (ie. if you are going out to an inventory count first thing in the morning but are returning to the office by noon, you must change into business casual attire for the remainder of the day).

Team members attending a client’s premises for audits are governed by the dress code established by the client. Seniors in charge of the audit should check with the Manager or Partner to determine if any adjustment to attire needs to be made and communicate this information to the rest of the team involved.

Fragrances/Perfume Use

SB Partners is a scent reduced workplace.  Many products can trigger a wide variety of allergies both severe and mild.  To keep our environment comfortable for everyone, team members are requested to avoid, as much as possible, wearing anything that has a fragrance/scent (ie. perfume, fragrances, heavily scented sanitizer or body lotions/washes, sprays, cologne or aftershave).

This policy outlines the standards of ethical, professional and personal conduct that all team members must uphold at all times. Team members are expected to govern their conduct and behaviour in alignment with the guidelines set out below.

SB Partners is committed to creating a workplace built on the strength of trust, accountability, and integrity in all of our business practices. It is the responsibility of every team member to build and maintain this code of conduct and ethics. The firm will not tolerate any wrongdoing or impropriety, and will immediately take appropriate disciplinary action to correct the issue.

All team members at SB Partners will:

• Demonstrate a workplace based on trust, accountability, and openness both individually and collectively
• Adhere to firm policies, practices and processes
• Competently perform job duties at all times
• Disclose any conflicts of interest, as defined by the firm conflict of interest policy, regarding their position at SB Partners
• Be respectful of co-workers, clients, vendors, suppliers, general public or any other person who deals with SB Partners in the conduct of its business
• Be compliant with any governing rules and regulations from professional bodies in relation to a professional designation (ie. CPA)
• Report any suspected violations of firm policy to their direct manager, department head or human resources

Unacceptable behaviour:

• Arriving late or leaving work early without informing your manager
• Using obscene or abusive language
• Harassing, threatening, intimidating or coercing any person at any time
• Reporting to work or working while under the influence of alcohol, drugs or prohibited substances
• Insubordination
• Excessive or inappropriate personal use of telephones, cell phones, internet, email or firm equipment
• Wilful violation of health and safety rules and procedures
• Wilful neglect and/or mishandling of firm equipment
• Theft of property or time
• Poor or careless work

Unethical behaviour:

• SB Partners will not be party to the intent or appearance of unethical or compromising practices in its business relationships
• Violence, harassment or discrimination will not be tolerated
• Improper use of firm trade secrets or confidential information, as outlined in the Confidentiality Agreement, will not be tolerated
• Team members should not use firm assets or business relationships for personal gain

Violations

If an employee violates this policy, SB Partners will use disciplinary measures, as outlined in the Progressive Discipline Policy, that reflect the severity of the offence, up to and including termination.

Some violations may severely harm our business. In this case, we may pursue punitive measures, including legal action.

Retaliation against team members who use reporting mechanisms to raise genuine concerns, will not be tolerated.

Performance feedback is intended to be a constructive and positive experience. SB Partners wants to ensure that all team members receive accurate and appropriate feedback regarding their performance. By using a performance management system, SB Partners works with its team members to ensure firm objectives are met through the achievement of individual goals and objectives.

SB Partners values its workforce and wants to support team members in achieving their professional goals and objectives. SB Partners requires all team members and managers to take part in the performance management process. Documentation of reviews and formal coaching sessions will be kept on file for all team members.

We use performance management to:

• Ensure team members are provided with continuous feedback in order to grow and improve in their role
• Align individual and departmental objectives with the strategic direction of the firm
• Identify team members strengths and areas of improvement
• Plan for the future and succession planning
• Motivate our team members
• Clarify performance expectations

All team members, including management and leadership staff, are subject to annual performance reviews, semi-annual formal coaching/performance meetings and monthly informal coaching meetings.

Performance Feedback

Performance feedback will be given to each team member based on their direct involvement with their managers on projects, files and other job duties. Managers will also gather performance feedback from other management group members that team members have worked with throughout the period of time being evaluated.

Feedback will be provided to team members in a timely manner, which may mean outside of a designated performance or coaching meeting.

Probationary Period Review

Unless otherwise stated in a team members employment agreement, all team members are subject to a probationary period of three (3) months in order to assess the team members suitability for the position. At the end of the probationary period, the team member will have a formally documented probationary review with their manager. If the team member is not meeting the expectations of the role, the probationary period may be extended.

Annual Performance Review

In September of each year, team members will have their annual performance review. Team members are evaluated on their performance from September of the previous year to August of the current year. The review will consist of an evaluation of the team members performance as it relates to firm competencies as well as their progress on goals that were set the previous September. The team members manager will discuss areas of strength and areas of improvement/development.

All performance reviews are calibrated with the relevant Partner and management/leadership group prior to being delivered. Performance calibration meetings involve the presentation and discussion of a team members performance by managers on the reasons for their performance review ratings. The calibration sessions ensure the standardization of performance assessments across the firm, allow for more objectivity and prevent rating decisions that are based on biases or personal opinions.

Should a team member not meet the expectations of their role (at any time throughout the year), they may be placed on a performance improvement plan (PIP). The purpose of a PIP is to give team members the opportunity to improve their performance, with the support of their manager, in order to meet the expectations of their role.

Formal Coaching/Performance Meetings

Team members will have two formal coaching/performance meetings with their manager each year. The first meeting will occur within the first three (3) weeks of January and cover performance from September to December and the second meeting will occur within the first three (3) weeks of May and cover performance from January to April.

Informal Coaching Meetings

Team members will have informal coaching meetings with their managers at least monthly. These meetings should be a collaborative conversation between the team member and their manager to provide feedback, discuss performance and progress towards goals and to assess if further guidance or support is needed. Both team members and managers are encouraged to be prepared for these meetings with discussion items.

Goal Setting

Team members should work together with their managers to set their annual goals during their annual performance review in September. Each team member should set 3-5 annual goals. Keep in mind that goals should be SMART (specific, measurable, attainable, relevant and time bound).

Process for Challenging Performance Feedback

If team members are not in agreement with performance feedback, they are first encouraged to discuss the areas of disagreement with their direct manager to find a solution. If a team member is not able to resolve the issue with their direct manager, they can request a meeting with their department lead or Director, HR, if their direct manager is the department lead. The department lead will inform the Director, HR, document the team members concerns and investigate, if necessary.

The idea of the process used for performance feedback is so there is no misunderstanding on exactly how a team member is performing and what the expectations are in their role, at any given time.

Responsibilities

SB Partners:

• Provide a fair and transparent performance management process
• In conjunction with human resources, provide the tools and forms necessary to facilitate the process
• Provide training and guidance to managers and team members on the process

Managers:

• Work with team members to establish fair and attainable performance goals
• Provide ongoing coaching and feedback to team members
• Accurately report and document performance observations
• Conduct performance reviews and coaching meetings
• Use the proper forms and documents provided by SB Partners to facilitate the performance management process
• Attend performance management training, as required

Team members:

• Work with direct manager to provide input in the creation of their goals
• Complete and submit required performance review forms within set timelines
• Attend performance management training, as required

SB Partners has adopted this policy to ensure that a remote working arrangement is beneficial to the team member and to the firm. Working remotely is not a universal privilege and team members require management approval to do so. This policy outlines the standards and expectations for team members working remotely.

Remote work is completely voluntary. SB Partners does not require any team member to work remotely except under legislated circumstances.

This remote work policy does not alter, replace or supersede the terms of your existing employment agreement. The team member remains obligated to comply with all firm rules, policies, practices and instructions that would apply if the employee were working at the regular firm workplace.

Work products developed or produced by the employee while remote working remain the property of the firm.

If a team member intends to work outside of Canada while working remotely, they must request approval from their manager and the Director, IT, as this may have implications for employee entitlements under employment standards and their taxes. It may also impact access to firm networks and software. In addition, some locations are blocked by the Bitdefender or Umbrella internet security tools.

Permission to Work Remotely

Permission to work remotely is subject to prior approval and ongoing review by management. It is designed to meet business and productivity goals. Not all positions within the firm will have the ability to work remotely.

The arrangement may be revoked without advance notice at the discretion of management.

Performance Management

Working remotely shouldn’t impact a team member’s ability to complete day-to-day functions, including communicating with colleagues, management, clients etc. Team members agree to stay current on department and work group events.

The team member must keep their manager informed of progress on projects/assignments/ files being worked on and any problems encountered while working remotely. The team member agrees to structure his or her time to ensure attendance at required meetings. The manager agrees to facilitate communication within the work group.

If SB Partners has concerns related to productivity, these will be addressed directly with the team member in order to support them in meeting the expectations of their role while working remotely. If productivity issues persist, the firm may revoke the team members remote work privileges and require the team member to return to in office work arrangements, at any time.

Privacy

Employees who work from home are responsible for protecting personal and client information and for ensuring the confidentiality and security of records in all formats (paper, computer, photos, drawings, recordings, etc). Our firm is subject to the Privacy Act (PIPEDA) and must take all necessary steps to ensure that the remote working environment does not lead to inadvertent breaches of the Act.

To keep equipment and documents secure:

• Store all paper and electronic records in the most secure fashion available
• Printing any documents to paper is prohibited for privacy; please consider printing to PDF if necessary
• Position the computer monitor for privacy
• Never leave a computer unattended with work displayed on the screen
• and use password protected screen save options during periods of inactivity (pressing the Windows key and L will manually lock the computer)
• Be mindful when taking pictures near your work area to avoid any accidental sharing of confidential information
• Never leave firm equipment or documents unattended in your vehicle
• Collect and communicate information only when the work environment is conducive to privacy. If it is not, either create a more private environment or collect or communicate the information at another time

Equipment and Office Supplies

Firm owned resources may only be used for firm business. The team member is responsible for ensuring all items are properly used.

The team member agrees to take reasonable steps to protect any firm property from theft, damage or misuse. This includes maintaining data security and confidentiality to at least the same degree as when working at the office. The team member may not duplicate firm owned software and will comply with the licensing agreements for use of all software owned by the firm. Report any theft or loss of equipment to the Director, IT immediately, including your personal phone if it contains firm email or information. Depending on the circumstances, the team member may be responsible for damage to or loss of firm property.

Team members do not have an expectation to privacy in relation to firm-issued devices issued to them for working remotely, including computers and phones (while using firm applications), notwithstanding the fact that these may be used in the employee’s residence. Firm-issued devices, including their contents of files, data, accounts, e-mails, file systems and storage media (virtual or otherwise) remain the property of the firm at all times.

The team member agrees to return in good working order and in a timely fashion all firm owned items used at the remote worksite upon request or if the remote work agreement is discontinued for any reason. If legal action is necessary to regain possession of firm owned property, the team member agrees to pay all costs of the suit incurred by the firm, including counsel fees, if the firm prevails.

Health, Safety and Liability

Team members must designate a spot in their home (or location) as their workspace. It is the responsibility of the team member to ensure that the designated workspace is safe and free from hazards, and to remove any hazards that may be present. The designated workspace must also be ergonomically suitable (at the team members expense), allowing the employee to complete their duties in accordance with safe work practices and applicable legislation.

It is the team member’s responsibility to ensure that the firm has access to maintain, prepare, inspect or retrieve firm owned equipment, software and supplies. The team member is responsible for the maintenance and repair of all personal equipment, supplies and furniture used while working remotely. The firm assumes no responsibility for any damage to, wear of, or loss of the employee’s personal property.

If the team member does not have a suitable and safe workspace, the team member must work onsite in the office.

This policy has been put in place to reward team members who attract new leads to the firm.

New Client Referrals

A new client is considered new business if the initial contact comes from your own developed network, and you have started discussions the positive features/products/services that the firm or one of its members can provide.

A new client is only considered to be new for the first twelve (12) months following the active date of the first engagement for this client in iFirm. After such date, the new client becomes an existing client of the firm.

Explicit exclusions from the definition of a new business referral are:

1. Any prospect or lead that is referred to the CPA through non solicited calls (cold calls), SB website or other form of SB Partners advertising.
2. Any prospect or lead that is referred to the CPA by a team member, CPA or partner of SB Partners, even though you may be asked to prepare a proposal and/or to manage the client.
3. Any business or person that is currently an existing client in any field of activity that is referred to the CPA.

Exception to existing clients (only for the A&A field of expertise) – in the case where a team member in the A&A field of expertise refers a new client to  another field of expertise and for which they receive a 10% referral fee (i.e. valuations, tax) the 12 month limitation period does not apply to the development of future A&A work for this client (i.e. if A&A work is developed in the future by the same team member, this team member  will be entitled to the referral fee noted in 2 below.)

Referral Fee

1. For referring new business that will be managed by another team member/ partner in any field of expertise of the firm:
   1. 10% of first year’s fees (cash collected basis)
2. For referring new business in your field of expertise and that you manage:
   1. In order to mitigate the risk of the firm, you can only manage clients that are in your field of expertise.
   2. The referral program applies to all engagements developed for new clients in your field of expertise for a period of 12 months.

The fees (cash collected basis) are calculated as per the following schedule:

Any referrals prior to August 1, 2013 will remain under the old policy. Any referrals after August 1, 2013 will be governed by the above policy.

Referral fees cannot be split amongst team members and are paid out on the 15th of the month following the month of cash collection and are included in the team members payroll deposit.

To determine if a new client qualifies under this policy, an email must be sent to the Controller as soon as the client is referred and the new client sheet is being completed.

The email must contain the following information:

• Name of the client
• Client #
• Referral source (be specific)

Termination of Employment

Fees collected prior to the date of a resignation or termination will be paid out to departing team members.  However, any fees collected after the date of resignation or termination will be forfeited.

SB Partners encourages input from all team members. The purpose of this policy is to encourage open communication, feedback, and discussion about any matter of importance to a team member.

Ideas or suggestions on how we can improve our processes/practices, employee relations or client services are always welcome. We place great value on the input of our team members.

Open door means that every manager’s door (physical or virtual) is open to every team member within the firm.

The firm encourages team members to bring any issue forward to their immediate manager, who will make every effort to address the concern. In most cases an issue may be satisfactorily resolved through this approach. Should a team member feel that the issue has not been addressed, they have the option of bringing the matter up with their department lead, another management member and/or HR. In all cases, SB Partners managers will be committed to hearing out concerns, and dedicated to finding workable solutions, where appropriate.

Should your idea, feedback or issue be related to work completed by a specific committee, please speak with the lead of the committee prior to bringing this forward to your manager.

SB Partners understands that due to work-related pressures, the current landscape of work, or the working environment, employees may feel obligated to perform their job duties outside their required working hours. Work-related pressure and feeling an inability to disconnect from the job can lead to stress and deterioration of mental and physical health. This policy has been established to support employee wellness and ensure that employees feel they can disconnect from their work outside their working hours.

Definitions

Disconnecting from work: Not engaging in work-related communications, including e-mails, telephone calls, video calls, or the sending or reviewing of other messages, so as to be free from the performance of work.

Working hours: The time agreed to by an employee and employer, based on the scope of accountability and responsibility of a position, as to when they are meant to complete work for SB Partners.

An employee’s time outside of working hours is meant for the employee to recharge and spend as they wish and should not be used to complete work-related tasks. Working remotely or from a home office can make employees feel as though they are “always on” or obligated to continue working or respond to communication, regardless of the time of day.

SB Partners sees employee health and well-being as priorities while working and while away from work. We are committed to increasing overall employee health and wellness and providing employees with a positive work–life balance.

Disconnecting from Work

Employees are entitled to disconnect from work outside of working hours without fear of reprisal. Employees are encouraged to set clear boundaries between work and their personal lives, regardless of their working arrangement, whether that be onsite, flex work, remote work, or hybrid work.

Outside of an employee’s working hours and when disconnecting from work (unless in the case of an emergency or urgent matter), employees:

• Should stop performing their job duties and work-related tasks
• Are not expected or required to respond to work-related communication outside their working hours, while on break, or during any paid or unpaid time off
• Will not face repercussion or punishment for not communicating or for ceasing work
• Should respect co-workers’ time and should not expect them to respond, communicate, or complete work

Workload and Productivity

SB Partners understands that employees may want or need to work outside their working hours to meet a time-sensitive deadline or to attend to an urgent matter or emergency; however, employees should not regularly or frequently work outside their scheduled hours to complete or catch up on work.

Employees who cannot manage their workload during their working hours should meet with their direct manager to discuss their workload, priorities, and due dates.

Managers will work with employees to come up with a solution to ensure:

• The current workload does not result in the employee working excess hours and does not contribute to additional stress or burnout
• Normal job duties can be completed during working hours
• Employees can remain productive and meet the Firm’s goals and objectives

Communication

Employees should not feel obligated to send or respond to work-related communication outside working hours. SB Partners may occasionally send general communication to employees when they are not working. Employees are not expected to respond to any company communication when not at work, apart from unforeseen circumstances, such as an emergency or urgent matter.

Breaks and Time Off

Breaks are provided in accordance with employment standards and are intended to provide employees with time to recharge and enable them to work productively during working hours. Employees should take any scheduled or company-provided breaks during their shift and use that time to disconnect from work.

SB Partners understands the importance for our employees to have personal time off. Employees are encouraged to use their accrued paid vacation time in full every year and should take the time for rest, relaxation, and personal pursuits. Employees will never be obligated to complete work-related activities during scheduled time off unless in the rare case of an emergency or urgent matter. Knowing that, time management is the responsibility of employees and scheduled time off should not interfere with deadlines. Managers will work with employees to delegate job-specific duties that must be completed while the employee is on vacation to maintain workflow and productivity.

Overtime

At times, SB Partners may have a business need that requires employees to work overtime. Overtime will need to be approved in advance. It may be requested by the employee or required in certain situations to ensure work is completed. Please see the Time and Attendance policy for further guidelines on overtime.

This policy is in place to provide all team members with guidelines on appropriate use of firm and personal social media accounts. These guidelines are to be followed whether use of firm or personal social media happens during firm paid time, on firm property and devices, or not.

The firm is active on several social media platforms, including:

• LinkedIn
• Instagram
• Facebook

Use of the firm’s social media accounts must not conflict with any existing firm policies. The firm reserves the right to revoke or modify access to the firm’s social media accounts as it deems necessary.

Publishing on Social Media Accounts

Team members should not disclose confidential or proprietary information on any firm or personal social media accounts. The disclosure of confidential or proprietary information without prior written authorization from management may result in immediate discipline or termination.

Team members are accountable for what they share or imply on any social media accounts. When a team member uses any online platform, all materials associated with that account may be viewed as reflecting the firm. Any information, images, and statements shared by team members on their personal social media account should never reflect negatively on the firm. As such, inflammatory, discriminatory, harassing, bullying, inappropriate, disparaging, or otherwise negative statements, language, or posts are not permitted. As team members of the firm, please keep in mind that the policies you have signed off on apply to social media use.

Team members are prohibited from speaking on behalf of the firm, releasing confidential information, releasing news, or communicating as a representative of the firm without prior authorization from the Managing Director or Managing Partner to act as a designated firm representative. Where a team member mentions the firm, they should include a disclaimer stating that any opinions expressed are their own and do not represent the firm’s positions, strategies, or opinions.

Team members are reminded to respect copyright laws and never post copy, images, or videos created by another artist or business without proper attribution and authorization. This includes firm branding and logos. Be sure to properly attribute or cite any research or other evidence to the right source. If team members have questions about what they should or should not post, they should speak directly to the Senior Manager, Marketing and Communications.

Social media should not be used for inter-company communications. Internal communication should be transmitted through authorized firm channels, including Outlook and Teams, and not through social media outlets.

Responding to Comments and Direct Messages

Social media is not a substitute for client service. Should a client reach out to you on social media, team members can assist clients by referring them to the appropriate person or department, but they should not try to solve client problems or complaints through social media.

Team members must not engage in discussions about competitors’ products/offerings, legal issues in which the firm is involved, client information, non-public financial or operational information or government issues related to the firm or our industry without advance written approval from management.

Company Photography

Team members must acquire consent from the Marketing department before posting any photographs of team members on any social media accounts. Team members will complete an authorization form stating whether the firm can use their likeness.

Security

Team members must exercise all cybersecurity best practices when using social media on the firm’s devices. For example, team members should avoid:

• Clicking links or downloading content from unknown sources sent in a direct message
• Sharing account passwords with unauthorized team members, clients, or third parties
• Connecting social media accounts to other third-party apps
• Using firm social media accounts on unauthorized devices, such as shared or public devices
• Leaving devices that are signed into firm social media accounts unlocked or unattended
• Participating in quizzes or challenges on social media that ask for personal information
• Not updating software and devices for optimal security
• Participating in phishing schemes by offering personal or confidential company information

This is not an exhaustive list. If you have further questions on cybersecurity best practices please speak to the Director, IT for more information. If an employee detects a breach in security, they must report it to the Director, IT immediately.

Reporting

To protect the integrity and reputation of the firm, team members must report the following to the Director, IT and Marketing department:

• The discovery of any social media account that team members or non-team members have created to discuss the company, its products, or services
• Cybersecurity threats, phishing schemes, or malware detection
• Known imposter accounts (accounts that mimic the firm’s identity)
• Instances of team members using social media in any way that does not follow the guidelines outlined in this policy
• A lost, stolen, or otherwise compromised device that has been used to access the firm’s social media accounts

Disciplinary Action and Termination

The firm reserves the right to revoke or modify access to firm social media accounts without notice if it suspects an employee of misconduct.

If there is evidence to sustain any complaints against a team members’ misconduct in regard to using social media, including personal accounts, that employee will be subject to progressive disciplinary action, up to and including termination.

To ensure the firms success, it is essential that management is able to assign work to team members effectively, and that work is carried out in a timely and appropriate manner. Management will treat team members in a fair, equitable, and respectful manner, and requires that team members act in a similar manner in return. This policy outlines what constitutes insubordination and how it will be addressed.

Insubordination is the defiance of instruction/direction from management by a team member that occurs when a team member refuses to follow clear and specific instructions provided by management that is lawful, reasonable, and within the scope of the team member’s duties and responsibilities.

Responsibilities

Managers will:

• Ensure that instructions or directions provided by management are lawful, clear, specific and within the scope of the team member’s duties and responsibilities.

All team members will:

• Follow the instructions and directions issued by managers, as long as they meet the criteria above, with the exception of a legitimate health and safety work refusal.
• Not encourage others to react negatively to a lawful, safe and reasonable management instruction or direction or make critical comments directed at these decisions that causes disruption in the workforce or create a substantial risk of disrupting the work of another.
• Not use profane or obscene language towards any team member (including management) or threaten/attempt an act of violence.
• Discuss any matters of concern with an instruction or direction given with their manager in an appropriate and respectful manner. If a team member is not comfortable discussing these concerns with their direct manager, they should direct their concerns to the department lead or human resources.

Disciplinary Action

Insubordination is a serious offence and will be dealt with in accordance with the firm’s Progressive Discipline Policy. Instances of insubordination will be evaluated and deal with at management’s discretion on a case-by-case basis. Serious or repeated violations of this policy may result in disciplinary action, up to and including termination.

To maintain integrity and fairness in the recruitment and hiring process, SB Partners has established guidelines regarding when clients refer family members for a role at the firm.

Family member:  Any individual who is related by blood, marriage, or legal partnership, including but not limited to spouses, children, siblings, parents, and in-laws.

Client: A person or group that uses the professional advice or services of any individual at SB Partners.

At SB Partners, we value the role of referrals in identifying qualified candidates. However, to prevent any real or perceived conflict of interest, we will not hire any family members of current clients who are referred to us for employment opportunities.

This policy is designed to maintain the integrity of our recruitment process and ensure that all hiring decisions are made based on the candidate’s qualifications and experience, rather than personal connections.

If the candidate is not a family member but is otherwise a close associate of the client, SB Partners will review the potential for any conflict of interest and assess the situation on a case-by-case basis.

Any client who refers a family member for employment will be informed of the Firm’s policy regarding family referrals. This policy applies to all current clients, as well as future client relationships.

Exceptions

In rare instances where the family member of a client is a highly qualified candidate, the hiring process may be reviewed on a case-by-case basis. Any potential conflict of interest will be disclosed to the appropriate parties, and the decision will be made with full transparency to ensure fairness.

SB Partners uses progressive discipline to address performance, conduct, and policy violation issues. Progressive discipline allows team members an opportunity to correct any issues or concerns. SB Partners strives to work with team members regarding any issues in the workplace but also needs to hold team members to a high standard of performance and conduct, which is why a multi-step disciplinary process has been implemented.

SB Partners is committed to ensuring that discipline is administered appropriately and consistently. Progressive discipline can be issued for attendance, conduct, health and safety, insubordination, policy violations or performance concerns. This is not an exhaustive list of the reasons it may be used.

Team members will be given multiple opportunities to correct the identified issue or concern, unless the issue or concern is severe, in which case progressive discipline can be accelerated to match the violation. Typically, progressive discipline proceeds through these steps:

• Coaching (informal)
• Verbal warning (formal)
• Written warning(s) (formal)
• Termination

With each violation or apparent problem, the team member will be provided with documentation to alert them of the problem and, if applicable, provide a copy of the policy being violated, advise them of the consequences for further infractions, and suggest a method for improvement.

Informal Coaching

Before giving a formal verbal warning, SB Partners may provide team members with informal coaching. Informal coaching is a documented process that offers the team member an opportunity to correct an issue before starting the formal discipline process and receiving a verbal warning. Depending on the nature of the issue or concern, this step may be skipped.

Formal Warnings

All formal warnings will be kept on file for 12 months. If no further discipline occurs within that time period, the warning will become inactive. If further offences relating to the issue occur, the warning will be attached to the next set of progressive disciplinary actions.

Degrees of discipline will be used in relation to the problem at hand, as the situation dictates, based on the past performance of the team member and the seriousness of the violation. SB Partners reserves the right to skip steps in the disciplinary process and move straight to termination when necessary.

Termination of Employment

The final stage of progressive discipline is termination of employment. Termination of employment with SB Partners may occur following a team member committing multiple violations, after the logical steps for progressive disciplinary action have been taken, or immediately following a severe violation.

Suspension Pending Investigation

If a team member is placed on suspension pending the results of an investigation, the team member will be notified of the decision, given a stated timeline for the investigation, and informed of the actions that predicated the decision.

This form of suspension is not disciplinary but is intended to allow SB Partners the time to examine the issues thoroughly and to determine appropriate action. If the investigation is not completed during the stated timeline, SB Partners reserves the right to extend the suspension as necessary.

During the investigation, SB Partners will provide the suspended team member with the details of the allegations and give them an opportunity to respond. The suspended team member must ensure that they are available for interview(s) during this period. If the suspended team member fails to make themselves available, SB Partners will proceed with the investigation and make a determination based on the information available.

As the suspended team member will be suspended with full pay, they are expected to be available for interview(s) and requests from SB Partners during the team member’s regular working hours. If the team member wishes to take time off or leave from work during the paid suspension, the team member must follow standard procedures.

Any team member placed on suspension with pay, must temporarily turn over their office keys, company identification, and company credit cards. Any and all company property, business information, and confidential information are to remain at the worksite. If any team member placed on suspension with pay has any files or equipment at their residence, which are the property of SB Partners, they must return these items until the investigation is completed.

Team members placed on suspension with pay should not have contact with anyone from the office other than their designated point of contact.

SB Partners is dedicated to providing an accessible work environment and services for all team members, prospective team members, and clients. This policy outlines the firm’s compliance with Parts I and III of the Integrated Accessibility Standards Regulation (IASR) set forth under the Accessibility for Ontarians with Disabilities Act, 2005 (AODA).
This policy ensures SB Partners provides services and employment practices that follow the principles of dignity, independence, integration, and equal opportunity.

Definitions

Accessible format: Includes large print, recorded audio and electronic formats, braille, and other formats usable by persons with disabilities.

Assistive device: A technical aid, communication device, or other instrument that is used to maintain or improve the functional abilities of people with disabilities. Personal assistive devices are typically devices that customers bring with them, such as a wheelchair, walker, or a personal oxygen tank, and that might assist in hearing, seeing, communicating, moving, breathing, remembering, or reading.

Communication supports: Includes captioning, alternative and augmentative communication supports, plain language, sign language, and other supports that facilitate effective communication.

Disability: As defined by the Accessibility for Ontarians with Disabilities Act, 2005, and the Ontario Human Rights Code, refers to:

• Any degree of physical disability, infirmity, malformation, or disfigurement that is caused by bodily injury, birth defect, or illness and, without limiting the generality of the foregoing, includes diabetes mellitus, epilepsy, a brain injury, any degree of paralysis, amputation, lack of physical co-ordination, blindness or visual impediment, deafness or hearing impediment, muteness or speech impediment, or physical reliance on a guide dog or other animal or on a wheelchair or other remedial appliance or device;
• A condition of mental impairment or a developmental disability;
• A learning disability, or dysfunction in one or more of the processes involved in understanding or using symbols or spoken language;
• A mental disorder; or
• An injury or disability for which benefits were claimed or received under the insurance plan established under the Workplace Safety and Insurance Act, 1997.

Information: Includes data, facts, and knowledge that exists in any format, including text, audio, digital, or images, and conveys meaning.

Support person: In relation to a person with a disability, another person who accompanies a person with a disability in order to help with communication, mobility, personal care, or medical needs, or with access to goods, services, or facilities.

Service animal: A service animal for a person with a disability if:

1. The animal can be readily identified as one that is being used by the person for reasons relating to the person’s disability, as a result of visual indicators such as the vest or harness worn by the animal; or
2. The person provides documentation from a member of one of the regulated health professional colleges confirming that the person requires the animal for reasons relating to the disability.

Accessibility Policies Under the Integrated Accessibility Standards Regulation (IASR) Customer Service

Our Commitment

SB Partners is committed to ensuring equal access and participation for people with disabilities. We are committed to treating people with disabilities in a way that allows them to maintain their dignity and independence.
We believe in integration, and we are committed to meeting the needs of people with disabilities in a timely manner. We will do so by removing and preventing barriers to accessibility and by meeting our accessibility requirements under Ontario’s accessibility laws.

Client Service Policy

SB Partners is committed to excellence in serving all clients including persons with disabilities and we will carry out our functions and responsibilities in the following areas:

Communication

We will communicate with persons with disabilities in ways that take into account their disability. We train all staff on how to interact and communicate with people with various types of disabilities.

Telephone Services

We are committed to providing fully accessible telephone service to our clients. Team members are expected to communicate with clients over the telephone in clear and plain language and to speak clearly and slowly, wherever necessary. We will offer to communicate with clients by any other appropriate means of communication if telephone communication is not suitable to their communication needs.

Assistive Devices

An assistive device is any piece of equipment a person with a disability uses to help them with their daily living. Some examples include: a wheelchair, screen reader, listening device or cane. We are committed to serving people with disabilities who use assistive devices to obtain, use or benefit from our services.

SB Partners team members shall wherever possible accommodate clients who use assistive devices in connection with their disability. SB Partners personnel must ensure that they are familiar with various assistive devices that may be used by clients with disabilities, including any assistive devices available while accessing our services.

To ensure familiarity, team members need to consider how they will address the use of a client’s assistive device. The best practice is to ask the client on the appropriate and inappropriate ways of interacting with them and their assistive devices.

Billing

We are committed to providing accessible invoices to all of our clients. For this reason, invoices shall be provided in alternate formats (including but not limited to hard copy, large print or e-mail) upon request. We will answer any questions clients may have about the content of the invoice in person, by telephone or email.

Guide Dogs and Service Animals

A customer with a disability who is accompanied by a guide dog or service animal will be allowed access to premises that are open to the public unless otherwise excluded by law. “No pet” policies do not apply to guide dogs or service animals.

Staff may respectfully ask if an animal is a service animal and will not ask the nature of the person’s disability or purpose of the animal.

The customer who is accompanied by a guide dog or service animal is responsible for maintaining care and control of the animal at all times.

If a health and safety concern presents itself, for example, in the form of a severe allergy to the animal, SB Partners will make all reasonable efforts to meet the needs of all individuals. Pursuant to the company’s obligations under the Human Rights Code and the Occupational Health and Safety Act, each client’s accommodation needs will be considered on a case-by-case basis, up to the point of undue hardship.

Due diligence needs to be paid to address health and safety requirements. For example, if a person’s health and safety could be seriously affected by the presence of a service animal on the premises open to the public, management must fully analyse all options for safely accommodating the service animal. Options could include creating distance between the two individuals to eliminate in-person contact, changing the time the two individuals receive service, or using air purifiers and other measures that could allow the person to use their service animal on the premises.

In very exceptional circumstances where a service animal becomes out of control, causing a clear disruption or a threat to the health and safety of others, and the animal’s behaviour is not corrected by the owner, a person with a disability can be asked to remove their service animal from the premises.

The Use of Support Persons

If a customer with a disability is accompanied by a support person, SB Partners will ensure that both persons may enter the premises together and that the customer is not prevented from having access to the support person.
In situations where confidential information might be discussed, consent will be obtained from the customer before any potentially confidential information is mentioned.

Notice of Temporary Disruption

SB Partners shall provide clients with notice in the event of a planned or unexpected disruption in the facilities or services usually used by persons with disabilities. This notice must include information about the reason for the disruption, its anticipated duration, and a description of alternative facilities or services, if available.

The notice shall be placed at entrance doors to our office, at reception and will be posted on our website. A message will also be placed on our phone/voicemail system.

Privacy

All information about a disability is personal and private and must be treated confidentially.

Feedback Process

The goal of SB Partners is to meet and surpass client expectations while serving clients with disabilities. Comments on our services regarding how well these expectations are being met are welcome and appreciated.
Feedback may be provided to the team member who provided the service. Alternatively, you may provide feedback directly by any of the following methods:

Telephone: 905-633-6320
Fax: 905-632-9068
Email: help@sbpartners.ca

Regular Mail: SB Partners LLP, Suite 301, 3600 Billings Court, Burlington, ON L7N 3N6, Attention: Human Resources

All feedback shall be directed to SB Partner’s Compliance Officer who will respond within 15 days.

Training

Training will be provided to:

• Every team member employed with SB Partners LLP
• Every person who participates in developing the policies of SB Partners
• Every other person who provides goods, services, or facilities on behalf of SB Partners

Regardless of the format, training will cover the following:

• A review of the purpose of the Accessibility for Ontarians with Disabilities Act, 2005
• A review of the requirements of the customer service standards
• Instructions on how to interact and communicate with people with various types of disabilities
• Instructions on how to interact with people with disabilities who:
  • Use assistive devices;
  • Require the assistance of a guide dog or other service animal; or
  • Require the use of a support person (including the handling of admission fees);
• Instructions on how to use equipment or devices that are available at our premises or that we provide that may help people with disabilities
• Instructions on what to do if a person with a disability is having difficulty accessing our services
• Policies, procedures, and practices of the company pertaining to providing accessible customer service to customers with disabilities

Training will be provided to new employees, and contractors during onboarding. Revised training will be provided in the event of changes to legislation, procedures, policies, or practices. Training records will be kept on file.

Notice of Availability and Format of Documents to Customers

SB Partners will provide or arrange for the provision of accessible formats and communication support in a timely manner and that provides full consideration of the individual and their particular disability.

Questions About This Policy

If anyone has a question about our policy, or if the purpose of a policy is not understood, please contact:
Amanda Ancio, Director, HR
Telephone: 905-633-6320
Email: help@sbpartners.ca
Regular Mail: SB Partners, Chartered Professional Accountants, Suite 301, 3600 Billings Court, Burlington, ON L7N 3N6, Attention: Human Resources

Copies of this policy and related documents, including information on SB Partners compliance with accessibility legislation, are available upon request.

Accessibility Policies Under the Employment Standards

The firm is committed to meeting the accessibility needs of persons with disabilities in a timely manner. The firm will establish, implement, maintain, and document a multi-year accessibility plan outlining its strategy to prevent and remove barriers and meet its requirements under the IASR. Accessibility plans will be made available in an accessible format upon request, and will be posted on its website.
The company will review and update its accessibility plan once every five years and will establish, review, and update its accessibility plans in consultation with persons with disabilities or an advisory committee.

Training Requirements

SB Partners will provide training for its team members regarding the IASR and the Ontario Human Rights Code as they pertain to individuals with disabilities. Training will also be provided to individuals who are responsible for developing the companies’ policies, and all other persons who provide services, or facilities on behalf of the firm.

Training will be provided during the onboarding process. Further training will be provided to team members as changes to the firms’ accessibility policies occur. SB Partners will maintain records on the training provided and when it was provided.

Recruitment, Assessment and Selection

SB Partners will notify team members and the public about the availability of accommodation for job applicants who have disabilities. Applicants will be informed that these accommodations are available, upon request, for the interview process and for other candidate selection methods. Where an accommodation is requested, the firm will consult with the applicant and provide or arrange for suitable accommodations in a manner that takes into account the applicant’s accessibility needs due to disability.
Successful applicants will be made aware of the firm’s policies and supports for accommodating people with disabilities.

Accessible Formats and Communication Supports for Employees

If a team member with a disability requests it, the firm will provide or arrange for the provision of accessible formats and communication supports for the following:

• Information needed in order to perform their job; and
• Information that is generally available to all team members in the workplace.

The firm will consult with the team member making the request to determine the best way to provide the accessible format or communication support.

Workplace Emergency Response Information

Where required, SB Partners will create individualized workplace emergency response plans for team members with disabilities. This information will be created in consultation with the team member and take into account the unique challenges created by the individual’s disability and the physical nature of the workplace.

This information will be reviewed when:

• The team member moves to a different physical location in the organization
• The team member’s overall accommodation needs or plans are reviewed
• The firm reviews general emergency response policies.

Documented Individual Accommodation Plans

SB Partners will develop and have in place written processes for documenting individual accommodation plans for team members with disabilities. The development process for these plans will include:

• The ways in which the team members can participate in the development of the plan
• The means by which the team member is assessed individually
• The ways that the firm can request an evaluation by an outside medical expert, or other experts (at the firm’s expense) to determine whether accommodation can be achieved, or how it can be achieved
• The ways that a team member can request the participation of a representative from the workplace for the creation of the accommodation plan
•  The steps taken to protect the privacy of the team member’s personal information
• The frequency with which the individual accommodation plan should be reviewed or updated and how it should be done
• The way in which the reasons for the denial of an individual accommodation plan will be provided to the team member
•  The means of providing the accommodation plan in an accessible format, based on the team member’s accessibility needs.

The individual accommodation should also include information regarding accessible formats, communication supports (upon request), individualized workplace emergency response information, and any other accommodation provided.

Return to Work

SB Partners will develop and implement return-to-work processes for team members who are absent from work due to a disability and require disability-related accommodations in order to return to work.
This process will outline the steps the firm will take to enable a smooth return to work for the team member. All steps and individual accommodation plans will be documented and created in consultation with the team member.

Performance Management and Career Changes

SB Partners will consider the accessibility needs, including documented individual accommodation plans, of team members with disabilities during the firm’s performance management process. These will also be considered in the event of redeployment, or when offering career development or advancement opportunities.

Review

This policy will be reviewed regularly to ensure that it reflects current practices of SB Partners as well as legislative requirements.

SB Partners is an equal opportunity employer and strives to ensure that fair hiring practices are used at all times. This policy is in place to ensure that our firm processes and hiring practices are free of any conflict of interest.

Nepotism: Favouritism granted to relatives, close friends or those in a relationship, usually in the form of hiring practices and employment activities.

Direct reporting relationship: A direct reporting relationship occurs when a team member reports directly to a manager.

Indirect reporting relationship: An indirect reporting relationship occurs when a team member reports to someone who reports to a more senior manager; thus, the team member indirectly reports to the more senior manager.

In accordance with human rights legislation, SB Partners will not discriminate in processes or its hiring practices on the basis that a person is in a relationship with, is a relative or close friend to a current team member. Any person falling into one of the groups above may be eligible for employment provided that:

• There is a current vacancy, and a position does not need to be created in order for the candidate to be considered
• The hiring process is open and equitable, and candidates are selected in accordance with SB Partners hiring guidelines
• The candidate has all the requisite qualifications
• Team members/managers do not directly or indirectly influence the selection and hiring process in which this person is a candidate
• Managers exclude themselves from any hiring process where this person is a candidate
• A direct or indirect manager–subordinate reporting relationship is not created between these team members
• Relatives, close friends or team members in a relationship are not to be employed in the same department or in positions where a real or perceived conflict of interest exists
• If close friends, related team members or team members in a relationship fail to notify their manager or human resources of the relationship and potential conflict of interest, they may be subject to disciplinary action. If a manager has knowledge of a relationship between two team members where a real or perceived conflict of interest exists, the manager will notify human resources. If the manager fails to notify human resources, the manager may face disciplinary action.

SB Partners strives to protect business interests from real, perceived or potential conflicts of interests. This policy outlines procedures for avoiding and reporting various situations where a conflict of interest may arise.

The following scenarios may result in a real, perceived, or potential conflict for current team member of SB Partners, even if these actions take place outside regular business hours or during a legislated leave of absence:

• A team member conducting business with or providing services to family members, romantic partners, close friends, or other associates
• A current team member who is also employed by or otherwise does business with a competitor, partner, vendor, or client of the firm
• A team member starting a company that provides similar services to SB Partners while they are still employed by the firm
• A team member accepting a gift or other advantages from anyone who receives services from or intends to do business with the firm that exceeds the value of $250 or that benefits the team member’s private interests
• Romantic or sexual relationships where a reporting relationship exists between a management or other supervisory team member and a team member who reports directly or indirectly to that person. Team members should refer to the firm’s Nepotism Policy and follow its guidelines for reporting and working with team members in relationships.

Please note that this is not an exhaustive list of examples. If a team member is unsure whether a situation qualifies as a conflict of interest, they should ask their direct manager, department lead or human resources.

Conditions of Employment

Team members should avoid:

• Any interest, investment, or association that creates a conflict of interest or that interferes with their ability to perform their duties with the firm
• The creation of any personal, direct, or indirect interest or relationship with any company that competes with or provides products or services to SB Partners

Additional Employment

SB Partners generally allows outside employment where the secondary employment causes no adverse effects on the team member’s performance of job duties with the firm, the secondary work is performed outside the team member’s regularly scheduled working hours with the firm, confidentiality is protected, and there is no conflict of interest.

If the firm determines that a secondary job is affecting the team member’s productivity or health and safety, the team member may face disciplinary action.

Any team member that wishes to work any amount of time at a second job outside of their regularly scheduled work hours at the firm must discuss the matter with their manager or human resources before accepting the secondary job. Team members must secure advance written permission from the firm to hold any outside employment from or business interests with any organization that conducts business with the firm, its suppliers, or dealers.

Use of Personnel or Equipment for Non-business Purposes

SB Partners strictly prohibits the use of property, or equipment for non-firm business. Using these resources for unapproved purposes may result in harm to the business or its reputation, improper or illegal usage, or a conflict of interest. Team members must never use firm resources for any outside employment.

Reporting a Conflict of Interest

Team Members

Team members who believe they are involved in or have witnessed a conflict of interest must immediately notify their manager or human resources. Team members must also report any instances where they have reason to believe that a conflict of interest is possible. Failure to report known or suspected conflicts of interest may result in disciplinary action.

Team members should never make fraudulent or malicious complaints against other team members. Any complaint made in bad faith, if proved as being such through convincing evidence, will result in disciplinary action for the individual lodging the fraudulent or malicious complaint.

Managers

Managers must take all necessary precautions to prevent conflicts of interest in their areas of responsibility. Any manager who is subject to, witnesses, or is given written or verbal complaints about a conflict of interest must lessen or eliminate the issue. Managers must report the conflict of interest to their department lead and human resources.

Investigation

SB Partners will investigate any alleged, perceived, or known claims of conflicts of interest. The firm aims to resolve claims of conflicts of interest as quickly as possible. Where required, the investigation will be outsourced to a third-party investigator. Information regarding the investigation will be provided to all affected team members at the start of the investigation.

In all cases, the Director, HR will retain the findings report for a one year time frame or as long as any administrative or legal action arising out of the complaint is pending.

Assurance Against Retaliation

This policy encourages team members to report conflicts of interest at SB Partners. Retaliation against team members who report or provide information about a conflict of interest is strictly prohibited and will result in appropriate disciplinary action. Acts of retaliation include but are not limited to interference, coercion, threats, and restraint.

SB Partners is committed to protecting personal information in compliance with the Personal Information Protection and Electronic Documents Act (PIPEDA). This policy sets out the standards and guidelines to ensure that the firm complies with PIPEDA.

SB Partners collects, uses, and discloses personal information in the possession of, or under the control of its clients to the extent required to fulfill its professional responsibilities and operate its business. The firm is committed to maintaining the privacy of personal information provided by its clients and protecting all personal information in its possession or control. This policy sets out the ten principles and procedures that the firm follows in meeting its privacy commitments to its clients and complying with the requirements of federal and provincial privacy legislation.

Principle #1 – Accountability

The firm is accountable for all personal information in its possession or control. This includes any personal information that the firm receives directly from clients who are individuals, or indirectly, through clients that are organizations (e.g., corporations, government entities, not-for-profit organizations).

The firm has:

• established and put into effect policies and procedures aimed at properly protecting personal information;
• educated its partners and team members regarding its privacy policy and their role and responsibilities in keeping personal information private; and
• appointed its Privacy Officer to oversee privacy issues at the firm.

If you have any questions about the firm’s privacy policies and practices, the firm’s Privacy Officer can be reached by email at privacy@sbpartners.ca, by phone at 905-632-5978 or by letter addressed to 3600 Billings Court, Suite 301, Burlington, Ontario L7N 3N6, Attention: Privacy Officer.

The firm identifies the purposes for which it collects personal information from clients before it is collected.

The firm collects personal information from clients and uses and discloses such information only to provide the professional services that the client has requested. The types of information that may be collected for this engagement, and the purposes for which it is collected, are set out under Principles 3 and 4 of this privacy statement.

Principle #2 – Identifying Purposes

The firm identifies the purposes for which it collects personal information from clients before it is collected.

Principle #3 – Consent

The firm obtains a client’s consent before collecting personal information from that client.

The Terms and Conditions of every professional services engagement are documented in each Engagement Letter. These Terms and Conditions include an explanation about how SB Partners may use and disclose your personal information. By signing the engagement letter, you will be providing your consent to the collection, use and disclosure described in the Terms and Conditions.

Personal information could include:

• home addresses
• home telephone numbers
• personal identification numbers (e.g., social insurance numbers, credit card numbers)
• financial information (credit ratings, payroll information, personal indebtedness)
• personnel information (e.g., employment history, references to criminal records)
• information linked to the type of client, for example:
  • information in medical records (with respect to organizations such as hospitals or medical practices)
  • information related to race, religion, sexual preference, receipt of welfare or subsidized housing (with respect to various types of not-for-profit and government entities)
  • source data in claims and in-force databases (with respect to insurance companies)
  • tenant information (with respect to residential leasing companies)
• personal information of customers, employees and others having dealings with the company

Employment candidates will also be advised of the purposes for which their personal information is being collected and you will be provided an opportunity to consent to the collection, use and disclosure as described.

What happens if you choose not to give us your consent? What if you withdraw your consent at a later date?

You always have the option not to provide your consent to the collection, use and distribution of your personal information, or to withdraw your consent at a later stage. Where a client chooses not to provide us with permission to collect, use or disclose personal information, we may not have sufficient information to provide you with our services.

Where a candidate for employment chooses not to provide us with permission to collect, use or disclose personal information we may not be able to employ you.

Principle #4 – Limiting Collection

The firm collects only that personal information required to perform its professional services and to operate its business, and such information is collected by fair and lawful means.

The partners and staff involved in an engagement need access to some or all of the types of personal information, noted under principle 3 above, to obtain evidence to support the firm’s opinion on the company’s financial statements or to facilitate the completion of special projects as engaged by the client. Such personal information will be a significant component of various transactions and events affecting the financial statements that will be subjected to confirmation, testing, analyses and such other procedures as the firm considers necessary to perform an audit in accordance with generally accepted auditing standards or a special project.

Third-Party Links and Cookies

On our website, we may include or offer third-party links at our discretion. These third-party sites have separate and independent privacy policies, and we do not take responsibility or liability for the content and activities of these linked sites. However, we strive to protect the integrity of our site and welcome any feedback about these sites.

Our website uses cookies to improve your browsing experience and to personalize the content and advertisements we show you. A cookie is a small file that is stored on your device when you visit our website. It allows our website to remember your preferences and actions as you navigate through the site.

We use cookies to understand how our website is being used and to improve its performance. We also use cookies to show you advertisements that are relevant to your interests.

SB Partners uses cookies from the following third parties:

Google Analytics: We use Google Analytics to collect statistical information about how our website is used. This information is not personally identifiable.

Google AdSense: We use Google AdSense to display ads on some of our pages. Google AdSense may use user data, and you can review Google’s privacy policy regarding advertising for more information on how to manage the data collected and opt out of collection.

Facebook Pixel: We use Facebook Pixel to track visitor actions and improve the effectiveness of our advertising campaigns. By using our website, you consent to the use of cookies from the Facebook pixel in accordance with this Privacy Policy and Facebook’s own privacy policy.

reCAPTCHA: We have implemented reCAPTCHA on our site, and its use is subject to the Google Privacy Policy and Terms of Use.

Principle #5 – Limiting Use, Disclosure and Retention

The firm uses or discloses personal information only for purposes for which it has consent, or as required by law.

We may also disclose personal information without consent:

• to comply with a subpoena, a warrant or an order made by a court or other body with appropriate jurisdiction or to comply with rules of conduct required by regulatory bodies. It is important to note that accounting firms are not protected by client/solicitor privileges.
• to a government institution that has requested the information, identified its lawful authority, and indicates that disclosure is for the purpose of enforcing, carrying out an investigation, or gathering intelligence relating to any federal, provincial or foreign law; or suspects that the information relates to national security or the conduct of international affairs; or is for the purpose of administering any federal or provincial law.
• to an investigative body or government institution on our initiative when we believe the information concerns a breach of an agreement, or a contravention of a federal, provincial, or foreign law, or we suspect the information relates to national security or the conduct of international affairs.

As required by professional standards, rules of professional conduct and regulation, the firm documents the work it performs in records, commonly called “working paper” files. Such files may include personal information obtained from a client. Working papers are safeguarded against inappropriate access, as discussed under Principle “7”.

We also use it to enable us to provide you through various channels with information that we believe are of interest to you. This includes such matters as:

• new services we provide,
• conferences and other professional development courses we hold,
• notice of changes in the law or accounting practices that may be of interest to you, and
• other professional or business developments.

If you do not wish to receive such information, you may opt out by sending an email to privacy @sbpartners.ca or by advising your Audit and Accounting contact and we will discontinue sending you information other than in regard to your account.

The firm retains personal information only as long as necessary to fulfill its purposes.

Working paper files and other files containing, for example, copies of personal tax returns are retained for the time period required by law and regulation or for the time period as specified in the firm’s retention of client information policy.

The firm regularly and systematically destroys, erases, or makes anonymous personal information no longer required to fulfill the identified collection purposes, and no longer required by laws and regulations.

The personal information collected from a client during the course of a professional service engagement may be:

• shared with the firm’s personnel participating in such engagement;
• disclosed to partners and team members within the firm to the extent required to assess compliance with applicable professional standards and rules of professional conduct, and the firm’s policies, including providing quality control reviews of work performed;
• provided to members of the organization’s audit committee and board of directors, and others in the company that might not otherwise have access to the information, in the course of communicating aspects of the results of our audit; and
• provided to external professional practice inspectors (e.g., representatives of the Canadian Public Accountability Board, or a provincial institute of chartered accountants), who by law, professional regulation, or contract have the right of access to the firm’s files for inspection purposes.

Principle #6 – Accuracy

The firm endeavours to keep accurate, complete, and up-to-date, personal information in its possession or control, to the extent required to meet the purposes for which it was collected.

Individual clients are encouraged to contact the firm’s engagement partner in charge of providing service to them to update their personal information.

Principle #7 – Safeguards

The firm protects the privacy of personal information in its possession or control by using security safeguards appropriate to the sensitivity of the information.

Physical security (e.g., restricted access, locked rooms and filing cabinets) is maintained over personal information stored in hard copy form. Partners and employees are authorized to access personal information based on client assignment and quality control responsibilities.

Authentication is used to prevent unauthorized access to personal information stored electronically. Encryption is used to prevent unauthorized access to personal information received or sent over the Internet.

For files and other materials containing personal information entrusted to a third party service provider (e.g., a provider of paper based or electronic file storage), the firm obtains appropriate assurance to affirm that the level of protection of personal information by the third party is equivalent to that of the firm.

Principle #8 – Openness

The firm is open about the procedures it uses to manage personal information.

Up-to-date information on the firm’s privacy policy can be obtained from the firm’s Privacy Officer (see contact information under principal 1).

Principle #9 – Individual Access

The firm responds on a timely basis to requests from clients about their personal information which the firm possesses or controls.

Individual clients of the firm have the right to contact the engagement partner in charge of providing service to them and obtain access to their personal information. Similarly, authorized officers or employees of organizations that are clients of the firm have the right to contact the engagement partner in charge of providing service to them and obtain access to personal information provided by that client. In certain situations, however, the firm may not be able to give clients access to all their personal information. The firm will explain the reasons why access must be denied and any recourse the client may have, except where prohibited by law.

Principle #10 – Challenging Compliance

Clients may challenge the firm’s compliance with its Privacy Policy. The firm has policies and procedures to receive, investigate, and respond to clients’ complaints and questions relating to privacy.

To challenge the firm’s compliance with its Privacy Policy, clients are asked to provide an email message or letter to the firm’s Privacy Officer (see contact information under principal 1 above). The firm’s Privacy Officer will ensure that a complete investigation of a client complaint is undertaken and will report the results of this investigation to the client, in most cases, within 30 days.

If a designated CPA, CA or CPA, CGA is referred and hired by the firm on a full-time, permanent basis, the team member who referred them will receive a $5,000 referral compensation payment, which is payable in instalments as follows:

• $1,000 upon successful completion of probationary period
• $1,000 after 6 months of employment
• $1,000 after 12 months of employment
• $2,000 after 24 months of employment

If any other team member is referred and hired by the firm on a full-time, permanent basis, the team member who referred them will receive a $2,500 referral compensation payment, which is payable in instalments as follows:

• $500 successful completion of probationary period
• $500 after 6 months of employment
• $500 after 12 months of employment
• $1,000 after 24 months of employment

If any team member is referred and hired by the firm for a full-time contract of 12 months or longer, the team member who referred them will receive $1,000 referral compensation payment, which is payable in instalments as follows:

• $250 successful completion of probationary period
• $250 after 6 months of employment
• $500 after successful completion of the contract

Important note: The referring team member must be actively employed at SB Partners at the time each payment instalment becomes payable. Payments are subject to applicable payroll deductions.