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Regulatory Information

Registered to carry out audit work in the UK and Ireland and regulated for a range of investment business activities by the Institute of Chartered Accountants in England and Wales.

Details about our audit registration can be viewed at www.auditregister.org.uk for the UK and www.cro.ie/auditors for Ireland, under reference number C008443452.

The professional rules applicable to our audit work in the UK are the Audit Regulations which can be found at www.icaew.com/auditnews. In addition there are the International Standards on Auditing (UK and Ireland) at www.frc.org.uk/Our-Work/Publications.aspx.

In carrying out our audit work we are subject to the Code of Ethics which can be found at www.icaew.com/en/members/regulations-standards-and-guidance/ethics. With respect to audit work we are also subject to the APB Ethical Standards which can be found by searching for ‘Ethical Standards’ at www.frc.org.uk/Our-Work/Publications.aspx. These are available in English.

In accordance with the disclosure requirements of the Provision of Services Regulations 2009, our professional indemnity insurer is Royal & Sun Alliance Insurance plc whose address is St Mark’s Court, Chart Way, Horsham, West Sussex, RH12 1XL. The policy number is RTT262117/14291. The territorial coverage is worldwide and excludes any action for a claim brought in any court in the United States of America or Canada.

If a conflict of interest should arise, either between two or more of our clients, or in the provision of multiple services to a single client, we will take such steps as are necessary to deal with the conflict. In resolving the conflict, we would be guided by the Code of Ethics of The Institute of Chartered Accountants in England and Wales which can be viewed at icaew.com/regulations/ethics, Code of Ethics section 220.

A copy of these details are available upon request.