GIS – Quick Reference Guide

Navigating Tree View - Overview

• From the Home page search results, selecting either the GIS ID or Entity Name link will open a new tab with the entity’s tree view. Tree view and accompanying tabs provide information on entity
details, key attributes, tree structure, restrictions, tree roles, audit client and affiliate approvals, and personal independence restrictions.

To navigate within the tree structure you can: 7

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1. Click on a different entity to select it within the tree view. 6
2. Use the search box to find a specific entity by Name or an
associated Unique ID. 2 4
3. Click the twisty/triangle to expand the tree to show listed +
subsidiaries
4. Expand the full tree view by clicking double-headed
arrow. Entity details will be visible at the bottom of the
screen in this view.
5. Global Ultimate Parent (GUP) information remains static
at the top of the screen as you navigate through the tree, 8
including the Global Client Service Partner (GCSP). The
GUP is the entity with the utmost direct control. 1
6. Additional tabs provide detailed information on
Restrictions, Entity Details, GCSP/LAP Roles, and
Approved Entities discussed on pages 3 - 5.
7. Tree Detail Report can be downloaded to excel to provide
details of all entities within the tree structure. The
Legend and Restriction Icons provide information on the
relationships and symbols on screen.
8. The information to the right of the tree view is directly
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related to the highlighted/standing on entity and will
refresh when selecting or searching for a different entity 3
in tree view. Refer to page 2 for details.
9. Selecting the ellipsis will provide the user with a
dropdown of actions, including requesting an update to
the selected entity.
+ This dropdown does not function in current release.

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 GIS – Quick Reference Guide
Navigating Tree View – Entity Details
• The information to the right of the tree view is directly related to the standing on entity and will refresh when selecting or searching for a different entity in tree view.

1. Standing on entity’s Name, Unique IDs, and Global Ultimate Parent (GUP).
2. Parent Relationships: provides upwards direct and indirect relationships for the 1
selected entity.
3. Restrictions: provides details on whether the entity is restricted from non-audit
services, business or loan relationships and if consultation is required. Details of
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the restriction(s) can be found on the restrictions tab.
Scope of Service icons*:
: Originating entity of a restriction/full scope of services restrictions
: Full scope of service restrictions 3
: Partial scope of service restrictions
4. Required Approvals: indicates whether audit committee pre-approval or GCSP
approval is required for services.
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5. LAP / Partners: provides the Lead Audit Partners (LAPs) related to any standing
on restriction and LAPs related to any inherited restrictions on the highlighted
entity. If multiple inherited LAPs, the link will direct the user to the GCSP/LAP
Roles tab. 5
6. Personal Independence Restrictions: provides personalized view for the GIS user of
their personal independence restrictions for the standing on entity, the category 4
Covered Person (CP) Locations Report, and a link to GMS to report information. 6
7. Key Entity Attributes: displays an aggregated summary of all restrictions on the
entity. Provides a clear view of whether the entity is an audit client, audit client
affiliate, Public Interest Entity (PIE), PIE affiliate, and associated Member Firms
and Regulators based on the audit client and affiliate definition.
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8. Entity Comments: provides details on prior changes made to the entity. Clicking on
the arrow will expand the view. This relates to changes made prior to March 2021.
To view all changes, including more recent changes, see Full Change History by
selecting the ellipsis in tree view.
* Refer to SORT to determine the scope of service restrictions for the entity.
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 GIS – Quick Reference Guide
Navigating Tree View – Restrictions Tab
• Restrictions tab provides all information on originating and inherited restrictions and scope of service.

1. Restrictions tab provides all information on

originating and inherited restrictions and scope of 1
service. 2 3
2. Selected entity’s name and GIS ID for reference.
3. Information can be downloaded into Excel.
4. The header of each restriction distinguishes whether
the restriction is for that particular entity
(originating entity) or inherited, including the
direction from the originating entity.
5. Provides detailed wording for the restriction

Refer to the ‘Restrictions’ tile for additional

information.

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 GIS – Quick Reference Guide
Navigating Tree View – Entity Details Tab
• Entity Details tab provides all information associated to the entity itself which includes GIS data and information provided from Finance, D&B (Dun & Bradstreet), and Refinitiv, if applicable.

1. Entity Details tab provides all information associated to the entity itself which includes GIS data and information provided from Finance, D&B (Dun & Bradstreet), and Refinitiv, if
applicable.
2. GIS data includes the Legal Entity name and address details, Unique IDs (GIS ID, DUNS, etc.), and protection indicators of the standing on entity.
3. Finance data fed from MDM/Mercury includes entity name and address details, GUP information and finance codes.
4. D&B data includes entity name and address details, DUNS number, parent/GUP details, and industry information.
5. Refinitiv (previously Thompson Reuters) data includes entity name and address details, PERM ID, parent/GUP details, and industry information.

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1

3
5

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 GIS – Quick Reference Guide
Navigating Tree View – GCSP/LAP Roles
• Lists the Global Client Serving Partner (GCSP) and Lead Audit Partner (LAP) on the tree.

1. GCSP/LAP Roles tab provides the tree GCSP

and all Lead Audit Partners associated with a
restriction on an entity within the tree
structure.
2. Ability to filter and search by Role Name, 1
Entity Name, or specific Restrictions 2
3. Information can be downloaded into Excel.
1
4. Lists the restriction for the associated LAP
3

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 GIS – Quick Reference Guide
Navigating Tree View – Approved Entities Tab
• Trees are no longer approved at the Global Ultimate Parent but based on the audit client and affiliate definition for the applied restriction.

1. Approved Entities tab provides ability to search

and view entities on the tree that have been
approved as part of the audit client and affiliate
process (formerly tree approvals). Trees are no
longer approved at the Global Ultimate Parent
but based on the audit client and affiliate
definition for the applied restriction.
2. Identifies the entity for the displayed approvals.
3. Filter the list of currently approved entities by 1
Entity name, GIS ID or Restriction. Use
dropdown for Entity Name to identify the Navigating Tree View - Approved Entities tab
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entities which have been approved.
4. When checked, the grid shows both the
currently approved entities and entities 3
approved in prior years.
5. Name of approver of the audit client & affiliates
for the associated restriction. 4
6. Restriction requiring annual approval. Link 7
opens the restriction tab.
7. Ability to download an Excel file listing of the 5 6 8
approved audit client and affiliates.
8. As the LAP or Delegate with Approval
associated to the Restriction requiring
approval, the Select takes the user to the
approval screen which can be completed at any
time. See the Audit Client and Affiliate
Approvals QRG for additional details
The “Approved By” column and “Affiliate Entities”
download may not be populated if approved in the
original GIS.

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