Understanding our CLEARR Career Continuum (ECS and ICS) Be inspired. Grow your whole self.

Understanding our CLEARR Career Continuum A guide for employees Level by level 5 Administrative Professional 8 Associate 11 Senior Associate 14 Manager 17 Senior Manager 20 Director/Executive Director 23 Managing Director Appendix 26 Audit CLEARR Career Continuum 27 Advisory CLEARR Career Continuum 28 Tax CLEARR Career Continuum 29 ICS CLEARR Career Continuum

Expectation. Inspiration. Conversation. C ollaboration L eadership E xcellence CLEARR Career Continuum As we continue our culture journey and set our sights on the Next and the New, we must be clear on what success looks like for every professional at Grant Thornton LLP. Professionals include both Internal Client Service (ICS) and External Client Service (ECS). ECS specifically includes the Audit, Tax, and Advisory service lines. The CLEARR Career Continuum helps us break down career expectations by job level, pinpointing the behaviors that matter which are the baseline knowledge/skills needed to be successful and connecting them to each of our strategic drivers. A gility R espect R esponsibility 2 Table of contents Grant Thornton CLEARR Career Continuum

The CLEARR Career Continuum Senior Manager Partner/Principal Administrative Professional Associate Senior Associate Manager Director/ Executive Director Managing Director NOTE: Dotted line promotion paths are possible, but rare. Expectation It starts with a single question - "what is expected of me" to focus and prioritize our time and energy on what's important for us to deliver a differentiated client experience. Whether our clients are external or internal, understanding what's expected is the first step. Expectations of what we deliver come in the form of SMART (Specific, Measurable, Actionable, Realistic, Timebound) goals from our service line and function. Expectations of how we deliver come from our values, behaviors and outcomes. Refer to the VBO for common core behaviors for all levels and service lines. Inspiration We also have goals and aspirations that are important to our personal and professional success what we aspire to achieve and develop in ourselves. These goals inspire us to push ourselves out of our comfort zone, try new things and grow our whole selves. Conversation Creating a continuous dialogue about what s expected, how we are doing, what we should develop, how we did (Spotlight form), how we will be rewarded and what s next for us is critical to stay engaged and see the CLEARR path to success. Be the captain of your career and begin that conversation today with your manager/ supervisor and your career coach. 3 Table of contents Grant Thornton CLEARR Career Continuum

Level of focus for the page Top priority for the level Reading this guide Level Overview Associate Level priority Execution of engagement responsibilities To the right is a guide for reading each of the pages in the CLEARR Career Continuum. In addition to information about specific levels, the appendix contains the career progression and major expectations for each level by service line. It is the expectation that progression to the next level means proficiency in the baseline knowledge/skills defined for all of the previous levels. For our ICS professionals, promotion/progression to the next level is based on business need, relevant functional expertise, and proficiency in baseline knowledge/skills cumulative for all of the previous job levels. 5 Table of contents Grant Thornton CLEARR Career Continuum Alignment with the strategic drivers Revenue growth Talent Learns and understands the firm s strategy, practice areas, Actively participates in formal/informal development and service offerings Takes responsibility and ownership of personal and professional Understands the importance of charging time appropriately and the development and seeks on-the-job training impact the project has on profitability Strengthens interpersonal communication skills with a focus on Achieves chargeable or hours worked goals in accordance with expressing thoughts and messages clearly in both written and verbal firm policies form Understands the client s and stakeholder s business, including operations, product or service offerings, organizational structure, and key initiatives by reviewing client files and researching the client/ stakeholder before fieldwork Actively participates in campus recruiting in support of the firm s 4 Table of contents Grant Thornton CLEARR Career Continuum Knowledge and skills needed to be successful in a level organized by strategic driver. Each level inherits the previous levels' expectations.

Level overview Administrative Professional Level priority Provides functional support 5 Table of contents Grant Thornton CLEARR Career Continuum

Level overview Administrative Professional Alignment with the strategic drivers Revenue growth Learns and understands the firm s strategy, practice areas or functions, and service offerings to support engagement/project teams Understands the importance of time management and the impact the work has on profitability Understands the client s and stakeholder s (internal/external) business, including operations, product or service offerings, organizational structure, and key initiatives People (formerly 'Talent') Learns, understands, and commits to the firm s performance expectations, evaluation criteria (i.e., Standard of Excellence), and training requirements Actively engages in CLEARR Performance by taking responsibility and ownership of personal and professional development and seeks on-the-job training Strengthens interpersonal communication skills with a focus on expressing thoughts and messages clearly in both written and verbal form Supports talent acquisition activities (e.g., greets candidates, schedules interviews) 6 Table of contents Grant Thornton CLEARR Career Continuum

Level overview Administrative Professional Alignment with the strategic drivers Operational excellence Focuses on developing technical skills relevant for the firm of the future (e.g., proficiency with Microsoft applications, researching skills, proficiency with firm tools, etc.) Communicates expected, actual, and variances of time spent on tasks as well as availability to scheduler or supervisor Takes ownership of assignments by prioritizing work, utilizing appropriate resources effectively and efficiently, and creating work products that require little rework, are on time, well organized and well thought out Begins to understand issues of quality and risk management Learns and stays current on firm policies, procedures, methodologies, and tools, actively asking questions to ensure understanding Distinctive client service Demonstrates a professional and competent demeanor by promptly following up on client (internal/external) requests and presenting a positive attitude Exercises sound judgment and seeks guidance on work assignments as appropriate Creates a remarkable people experience by developing and maintaining relationships with office colleagues, other practice areas or functions, engagement/project teams, and client (internal/external) personnel at appropriate levels Brand & reputation Represents self and the firm positively to enhance our reputation in the marketplace and with prospective talent 7 Table of contents Grant Thornton CLEARR Career Continuum

Level overview Associate Level priority Executes engagement, project, and/or functional responsibilities 8 Table of contents Grant Thornton CLEARR Career Continuum

Level overview Associate Alignment with the strategic drivers Revenue growth Learns and understands how to support the firm's strategy, practice, functional areas and service offerings Understands the importance of managing and documenting time appropriately and the impact the work has on profitability Achieves chargeable or hours worked targets in accordance with service line expectations (external client service associate) Understands the client's and stakeholder's (internal/external) business, including operations, product or service offerings, organizational structure, and key initiatives, by reviewing client files, and researching or inquiring about the client/stakeholder before beginning work as well as throughout the body of work People (formerly 'Talent') Learns, understands, and commits to the firm s performance expectations, evaluation criteria (i.e., Standard of Excellence), and training requirements Takes responsibility and ownership of personal and professional development and seeks on-the-job training as the "Captain of their Career" (e.g., sets SMART goals, co-develops and executes plan for feedback frequency, builds performance portfolio, and articulates impact to clients, reviewers, and career coaches) Strengthens interpersonal communication skills with a focus on expressing thoughts and messages clearly and succinctly in both written and verbal form Assists in talent acquisition by participating in university/entry-level recruiting (e.g., on-campus events, office visits) and/or providing referrals Works toward applicable and appropriate professional designation or certification (e.g., CPA, SHRM-CP) 9 Table of contents Grant Thornton CLEARR Career Continuum

Level overview Associate Alignment with the strategic drivers Operational excellence Focuses on developing and applying technical skills relevant for the firm of the future (e.g., regulatory standards, researching skills, service line-specific tools, etc.) Proactively communicates the expected, actual, and variances of time spent on tasks, as well as availability, to scheduler and supervisor Takes ownership of assignments by prioritizing work and utilizing appropriate resources to effectively and efficiently deliver quality and timely results Delivers the highest-quality services by creating work products that require little rework, are on time, on budget, well-organized and wellthought out Learns and stays current on firm policies, procedures, methodologies and tools, actively asking questions to ensure understanding and identify efficiencies Distinctive client service Demonstrates a professional and competent demeanor by promptly following up on client (internal/external) requests and presenting a positive attitude Understands the client service cycle and implements assigned plans Creates a remarkable people experience by developing and maintaining relationships with office colleagues, other practice areas or functions, engagement/project teams, and client (internal/external) personnel at appropriate levels Begins recognizing and researching problems or exceptions in technical and nontechnical data and develops a point of view Brand & reputation Positively represents self and the firm to enhance our reputation in the marketplace and with prospective talent Actively participates as a member of professional (e.g., AICPA, SHRM) and civic organizations and attends professional events as appropriate for the role 10 Table of contents Grant Thornton CLEARR Career Continuum

Level overview Senior Associate Level priority Manages engagement / project 11 Table of contents Grant Thornton CLEARR Career Continuum

Level overview Senior Associate Alignment with the strategic drivers Revenue growth Manages time and budgets, including chargeable or hours worked for self and staff on engagements/projects Understands and leverages firm policies, procedures, methodologies and tools to help with efficiency and drive improvement and realization Operates with curiosity to identify opportunities for additional firm services and propose recommendations to better improve the way clients do business (external/internal) Knows the business of other firm service lines and functions and works effectively to integrate them in an engagement/project for the benefit of the client (internal/external) People (formerly 'Talent') Takes responsibility to develop others by sharing experiences, educating others on firm policies and procedures, and on-the-job coaching Develops reviewer capability on projects/engagements (internal/external) for team members (i.e., sets clear expectations, observes/supervises work and team interaction, provides feedback in an open, direct and timely manner, delegates tasks for team members to grow their skills, and is responsive and accessible) Assists in talent acquisition and onboarding by participating in university/ entry-level and experienced hire recruiting (e.g., on-campus events, office visits), providing referrals, and acting as buddy/peer advisor for new hires Attains an applicable and appropriate professional designation or certification (e.g., CPA, SHRM-CP, etc.) 12 Table of contents Grant Thornton CLEARR Career Continuum

Level overview Senior Associate Alignment with the strategic drivers Operational excellence Delivers the highest-quality services by assuming responsibility for the work of others; work products require little rework and actively identify and address engagement management issues Looks for opportunities to deliver work more efficiently and reduce operating costs Plans and manages assignments, coordinates work processes, analyzes work plans, and assists in the development of realistic budgets Identifies and communicates change order opportunities and follows through internally and with client, vendor, and/or stakeholder (internal/external) Distinctive client service Develops strong and trusted relationships with clients (internal/external) and project team by demonstrating knowledge of the client s (internal/ external) business and market Demonstrates accessibility, anticipates needs, questions and issues; and then actively works to address them Works with senior members of the team; uses critical thinking to recognize issues, problems and trends; and then proposes solutions Reads and stays abreast of relevant internal and external professional literature Brand & reputation Expands brand through leadership in firm, community, or professional organizations (e.g., BRG event organizer, committee member, etc.) Develops communication and presentation skills (oral, written and visual) 13 Table of contents Grant Thornton CLEARR Career Continuum

Level overview Manager Level priority Manages client (internal/external) relationship 14 Table of contents Grant Thornton CLEARR Career Continuum

Level overview Manager Alignment with the strategic drivers Revenue growth Drives profitability through successful engagement/project management including engagement planning, execution, monitoring and wrap-up in the field Serves as an integral resource manager (aligning the right person to the right place at the right time) Demonstrates active involvement in proposal or business case activities (e.g., proposal manager) Analyzes client (internal/external) needs, identifies opportunities and proactively provides integrated solutions People (formerly 'Talent') Masters reviewer capability (i.e., discusses and formally assesses employee's impact and the value of her/his contribution in a timely manner, provides insights to employee's career coach, and regularly requests feedback from team) Acts as career coach (i.e., assists coachees with SMART goal-setting, co-develops and executes plan for feedback frequency, gets to know personal and professional aspirations of coachees; and reviews, assesses and presents coachee's performance portfolio for impact and value of their contribution) Assists in talent acquisition by participating in university/entry-level and experienced recruiting (i.e., perform interviews); seeking out talent, and providing referrals Begins industry specialization in practices where appropriate 15 Table of contents Grant Thornton CLEARR Career Continuum

Level overview Manager Alignment with the strategic drivers Operational excellence Delivers the highest-quality services internally and externally by identifying and addressing issues, risks, and engagement/project variances (e.g., progress, overruns and expansion of scope), and keeping the client, stakeholders and leaders informed (internal/ external) Acts like a business owner and steward of the firm by consistently applying firm policies, procedures, methodologies and tools; delivering on-the-job development and creating an environment of information-sharing within the work teams Understands and teaches others about the firm's business model and the economics of our industry and/or function Distinctive client service Shares executive team responsibility for the execution of the complete client service cycle for an engagement/project (internal/external) Keeps current on thought leadership and professional matters of relevance Develops long-term and trusted professional relationships with clients (internal/external) and in the business community Demonstrates accessibility and provides service that consistently exceeds the client s (internal/external) expectation Brand & reputation Elevates our brand through leadership in firm, civic/community and professional organizations (e.g., leading BRG initiatives/events, leading committee, active board member, etc.) Begins to produce thought leadership for current and prospective clients 16 Table of contents Grant Thornton CLEARR Career Continuum

Level overview Senior Manager Level priority Leverages partner/ principal and/or managing director to grow the firm 17 Table of contents Grant Thornton CLEARR Career Continuum

Level overview Senior Manager Alignment with the strategic drivers Revenue growth Maintains a specific level of revenue growth or operating income as outlined within applicable business plans or service line goals Participates in lead-generation activities by developing new or leveraging existing professional relationships with potential clients/key influencers in the community and by staying current on the state of the client s business and the drivers impacting the client s market/industry Identifies and/or collaborates on opportunities to bring expanded services to clients and increase market share (internal/external) regardless of geography Oversees development of proposals and participates in the presentation of compelling business cases People (formerly 'Talent') Ensures appropriate engagement staffing to help grow and develop our people (e.g., providing stretch assignments that get them out of their comfort zones, working with diverse backgrounds and styles/not overusing the same resources) Demonstrates and models leadership by motivating and inspiring engagement/project teams, celebrating and recognizing successes, holding difficult conversations with clients to support teams, and staying fully engaged throughout the project/engagement Attracts quality and diverse talent, both campus and experienced hires, through professional reputation and building ties with school faculty and/or through engagement with professional diversity organizations Supports national development initiatives (e.g., helps to create training/ development content or present content at learning events such as Advisory University] 18 Table of contents Grant Thornton CLEARR Career Continuum

Level overview Senior Manager Alignment with the strategic drivers Operational excellence Delivers the highest quality of service and technical excellence by appropriately managing the engagement/project team leverage (e.g., delegate work 'down') and identifying efficiencies to ensure appropriate cost and fee levels Maintains profitability/efficiency value for engagements (change order billing, DSO and receivable management, etc.) Conscientiously and effectively manages risks to the firm for complex engagements, client portfolio, and/or firm initiatives Oversees the management of multiple and/or complex engagements/ projects with the partner/principal or managing director Supports national initiatives (e.g., helps to create knowledge-sharing opportunities, participates in peer reviews, etc.) Distinctive client service Develops relationships with C-suite individuals and acts as trusted advisor to influence executives on key engagement/project decisions Consistently applies our approach to client service to all clients and builds ability at all levels to engage/serve clients and grow relationships Delights clients (internal/external) by actively soliciting feedback on performance and being accessible and responsive to client needs (e.g., building and maintaining internal network of resources across service lines and geographies, assessing potential conflicts of interest or independence issues affecting the client, identifying and presenting clear and simple solutions to complex problems, etc.) Brand & reputation Acts as a goodwill ambassador for the firm, recognizing opportunities to enhance the firm's image/reputation with key influencers in the marketplace and business social media channels (e.g., LinkedIn) Actively participates at the leadership or board level of a professional/ industry/trade/civic organization Acts as a role model for our VBO and CLEARRly1 journey to external contacts Contributes to internal and/or external marketing collateral, such as thought leadership articles and papers Possesses cross-industry know-how in other practices, as appropriate 19 Table of contents Grant Thornton CLEARR Career Continuum

Level overview Director/Executive Director* Level priority Leverages partner/principal and/or managing director as deep subject matter expert 20 Table of contents Grant Thornton CLEARR Career Continuum

Level overview Director/Executive Director Alignment with the strategic drivers Revenue growth Maintains a specific level of revenue growth or operating income as outlined within applicable business plans or service line goals Ensures that the integration of services to clients (internal/external) is effective, efficient and operational Oversees development of proposals and participates in the presentation of compelling business case Utilizes expertise to educate others on the economics of our business and the impacts to service line or functional area Operational excellence Provides subject matter expertise by creating a culture of knowledge sharing Distinctive client service Inspires others by consistently delivering services to include facilitating constructive change, making sound business judgments/decisions on a timely basis and communicating strategies in an effective way Further deepens technical knowledge and develops practical guidelines and tools to help others understand and apply complex technical knowledge/skills People (formerly 'Talent') Masters career coaching capability Ensures appropriate engagement staffing to help grow and develop our people (e.g., providing stretch assignments that get them out of their comfort zones, working with diverse backgrounds and styles/not overusing the same resources) Demonstrates and models leadership by motivating and inspiring engagement/project teams, celebrating and recognizing successes, holding difficult conversations with clients to support teams, and staying fully engaged throughout the project/engagement Attracts quality and diverse talent, both campus and experienced hires, through professional reputation and building ties with school faculty and/or through engagement with professional diversity organizations Supports national development initiatives (e.g., helps to create training content or present content at learning events such as Advisory University) 21 Table of contents Grant Thornton CLEARR Career Continuum

Level overview Director / Executive Director Alignment with the strategic drivers Operational excellence Delivers the highest quality of service and technical excellence by appropriately managing the engagement/project team leverage (e.g., delegate work 'down') and identifying efficiencies to ensure appropriate cost and fee levels Maintains profitability/efficiency value for engagements (change order billing, DSO and receivable management, etc.) Conscientiously and effectively manages risks to the firm for complex engagements, client portfolio, and/or firm initiatives Oversees the management of multiple and/or complex engagements/ projects with the partner/principal or managing director Supports national initiatives (e.g., helps to create knowledge-sharing opportunities, participates in peer reviews, etc.) Distinctive client service Develops relationships with C-suite individuals and acts as trusted advisor to influence executives on key engagement/project decisions Consistently applies our approach to client service to all clients and builds ability at all levels to engage/serve clients and grow relationships Delights clients (internal/external) by actively soliciting feedback on performance and being accessible and responsive to client needs (e.g., building and maintaining internal network of resources across service lines and geographies, assessing potential conflicts of interest or independence issues affecting the client, identifying and presenting clear and simple solutions to complex problems, etc.) Brand & reputation Acts as a goodwill ambassador for the firm, recognizing opportunities to enhance the firm's image/reputation with key influencers in the marketplace and business social media channels (e.g., LinkedIn) Actively participates at the leadership or board level of a professional/ industry/trade/civic organization Acts as a role model for our VBO and CLEARRly journey to external contacts Contributes to internal and/or external marketing collateral, such as thought leadership articles and papers 22 Table of contents Grant Thornton CLEARR Career Continuum Possesses cross-industry know-how in other practices, as appropriate

Level overview Managing Director* Level priority As the highest level of professional, executes firm strategy specializing in Practice Management, Engagement Management, or Professional Excellence 23 Table of contents Grant Thornton CLEARR Career Continuum * The managing director level is being further refined.

Level overview Managing Director Alignment with the strategic drivers Revenue growth Leads a national, regional or local practice that is important to the execution of the firm strategy Maintains a specific level of revenue as outlined within applicable business plans or service line goals Consistently attains firm financial expectations within the geography, service line, industry, professional standards or functional area Demonstrates excellence in their specific market or technical area by developing thought leadership, reputation, new services and solutions People (formerly 'Talent') Serves as a visible leader who consistently embodies our CLEARRly1 culture and models CLEARR Performance behaviors Continuously re-evaluates staffing model to ensure the right people are doing the right work Leverages professional networks to identify quality and diverse talent Leads identification and creation of national growth and development people initiatives Develops and manages relationships, both inside and outside the firm, within his/her specific area of specialization 24 Table of contents Grant Thornton CLEARR Career Continuum

Level overview Managing Director Alignment with the strategic drivers Operational excellence Drives strong engagement or functional team efficiency and effectiveness (e.g., leverage, realization, receivable management, portfolio management) Demonstrates accountability for a high level of technical excellence and quality in individual work and the work of the team Executes the strategy in alignment with technical/specialty, functional area and/or service line with the business unit and firm strategy Distinctive client service Ensures delivery of integrated teams across the matrix Leads application of consistent client service and/or firm methodology to all clients and building ability at all levels to engage/serve clients and grow relationships Demonstrates a well-developed understanding of clients business/ industry Solicits client feedback proactively and is accessible/responsive to client needs Brand & reputation Is recognized across the firm and professional community as an expert or specialist in a technical, functional or industry specialty Exhibits leadership in external and internal community activities Leverages network of colleagues to increase acceptance of our brand among key influencers, regulators and capital markets Develops and contributes to forward-thinking positions in publications and presentations Possesses a global mindset as applicable based on service line, industry, or functional area alignment 25 Table of contents Grant Thornton CLEARR Career Continuum

Appendix Audit CLEARR Career Continuum Senior Manager Partner/Principal Associate Senior Associate Manager Leverage partner/principal and/or managing director to grow firm Focuses on leveraging partners and management of engagements and relationships Focuses on retaining existing client business and growing profitability Begins to take on leadership roles in the firm (service line, industry, national) Strategy execution Demonstrates evidence of capabilities to execute all dimensions of strategy Exemplifies unquestionable values aligned with CLEARRly1 culture Participates in industry, trade or professional associations Execution of engagement responsibilities Engagement management Client relationship management Focuses on gaining knowledge and skills Achieves professional certification Begins relationship development Focuses on project management Considers industry specialization Takes responsibility and ownership to develop self and others professionally Focuses on client relationship management Commits to industry specialization Begins community and civic involvement Director Managing Director* Leverage partner/principal and/or managing director as deep subject matter expert Practice management, engagement management, or professional excellence Is recognized and leveraged as a technical/specialized expert Possesses deep understanding of clients business/industry Participates in industry or professional trade associations Focuses on leveraging partners/principals, along with engagement management as deep subject matter experts and relationship builders Leads a strategic practice area striving for additional economic maturity Excels in the management and execution of engagements Exemplifies unquestionable values aligned with CLEARRly1 culture Displays strong technical capabilities and sound quality and risk management judgment Note: To the extent that an NCS professional is not directly aligned to a service line, an NCS position may include a senior manager level 26 Table of contents Grant Thornton CLEARR Career Continuum *The managing director level is being further refined.

Appendix Advisory CLEARR Career Continuum Senior Manager Leverage partner/principal and/or managing director to grow firm Partner/Principal Strategy execution Focuses on leveraging partners and management of engagements and relationships Focuses on growth of the business and new clients or expansion work Demonstrates evidence of capabilities to execute all dimensions of strategy Exemplifies unquestionable values aligned with CLEARRly1 culture Associate Senior Associate Manager Begins to take on leadership roles in the firm (service line, industry, national) Participates in industry, trade or professional associations Execution of engagement responsibilities Engagement management Client relationship management Focuses on gaining knowledge and skills Begins relationship development Focuses on project management Considers industry specialization Begins satisfaction of certifications Takes responsibility and ownership to develop self and others professionally Focuses on project scope, execution, work plan, financial management, and setting and managing scopes Commits to industry specialization Achieves professional certification Begins community and civic involvement Director Leverage partner/principal and/or managing director as deep subject matter expert Managing Director* Practice management, engagement management, or professional excellence Is recognized and leveraged as a technical/specialized expert Possesses deep understanding of clients business/industry Focuses on leveraging partners/principals, along with engagement management as deep subject matter experts and relationship builders Leads a strategic practice area striving for additional economic maturity Participates in industry or professional trade associations Excels in the management and execution of engagements Exemplifies unquestionable values aligned with CLEARRly1 culture Displays strong technical capabilities and sound quality and risk management judgment Note: To the extent that an NCS professional is not directly aligned to a service line, an NCS position may include a senior manager level 27 Table of contents Grant Thornton CLEARR Career Continuum *The managing director level is being further refined.

Appendix Tax CLEARR Career Continuum Senior Manager Leverage partner/principal and/or managing director to grow firm Partner/Principal Strategy execution Focuses on leveraging partners and management of engagements and relationships Demonstrates evidence of capabilities to execute all dimensions of strategy Associate Senior Associate Manager Focuses on growth of the business and new clients or expansion work Begins to take on leadership roles in the firm (service line, industry, national) Exemplifies unquestionable values aligned with CLEARRly1 culture Execution of engagement responsibilities Engagement management Client relationship management Participates in industry, trade or professional associations Focuses on gaining knowledge and skills Achieves professional certification Begins relationship development Focuses on project management Considers industry specialization Takes responsibility and ownership to develop self and others professionally Focuses on client relationship management Commits to industry specialization Begins community and civic involvement Director Managing Director* Leverage partner/principal and/or managing director as deep subject matter expert Practice management, engagement management, or professional excellence Is recognized and leveraged as a technical/specialized expert Possesses deep understanding of clients business/industry Participates in industry or professional trade associations Focuses on leveraging partners/principals, along with engagement management as deep subject matter experts and relationship builders Leads a strategic practice area striving for additional economic maturity Excels in the management and execution of engagements Exemplifies unquestionable values aligned with CLEARRly1 culture Displays strong technical capabilities and sound quality and risk management judgment Note: To the extent that an NCS professional is not directly aligned to a service line, an NCS position may include a senior manager level 28 Table of contents Grant Thornton CLEARR Career Continuum *The managing director level is being further refined.

Appendix ICS CLEARR Career Continuum** ICS Career/Job level promotions are based on business need, relevant functional expertise, and high performance Administrative Professional Associate Senior Associate Manager Director/ Executive Managing Director* Provide support Execution of functional/ project responsibilities Project management Client relationship management Leverage partner/principal and/ or managing director as deep subject matter expert Practice management, engagement management, or professional excellence Focuses on providing functional support Focuses on gaining knowledge and skills Begins relationship Begins to deepen functional development expertise and/or align with desired functional specialty Focuses on execution of project plan Considers tax specialty, industry specialty or functional specialty alignment Focuses on project management Develops, coaches, and mentors associates and administrative professionals Takes responsibility and ownership to develop self and others professionally Focuses on internal client relationship management Participates in industry or professional trade associations Begins community and civic involvement Manages multiple assignments, complex projects and/or guides others in project planning and management Excels in management and execution of projects within a functional area Establishes and maintains internal client relationships within the matrix (Service Line, geography, line of business, etc.) Is recognized and leveraged as deep subject matter expert in a technical, functional, or business area and adds value through that expertise Participates in professional trade associations Leads a large line of business (Learning, Sales, IT, etc.) within an ICS function (P&C, Legal, etc.) and has responsibility for road scope in terms of people management and business/strategy impact Note: To the extent that an NCS professional is not directly aligned to a service line, an NCS position may include a senior manager level 29 Table of contents Grant Thornton CLEARR Career Continuum * Executive Director and Managing Director roles are being further refined. ** Existing ICS job level structure is in process of being evaluated.