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  "notes": "Includes a callout box regarding consequences of non-compliance.",
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      "text": "EY's Global Independence Policy contains independence rules for member firms, professionals and staff. This is a rigorous policy, set out in the IESBA Code of Independence, integrated with more restrictive requirements in countries where it is required by local legislation, supervisory authorities or other professional bodies. EY's Global Independence Policy also contains guidance designed to help you understand and apply the independence rules. The EY Global Independence Policy is readily accessible and searchable on the EY intranet. Global Monitoring System (GMS)",
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      "text": "The GMS is another important global tool that assists in the identification of \"prohibited\" securities and other prohibited financial investments. Professionals, starting at the manager level, are required to declare information on all securities held by themselves or close family members in the GMS. When a \"prohibited\" security is entered or if a security they hold becomes \"prohibited,\" traders are notified and are required to divest the security. Identified regulatory violations are reported in an independence incident reporting system for regulatory purposes. The GMS also facilitates obtaining annual and quarterly confirmation of compliance with EY's independence procedures.",
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