Services Directive

• V.A.T Number: 768379859
• Details of our audit registration can be viewed at www.auditregister.org.uk, under reference number COO3131646
• In accordance with the disclosure requirements of the Provision of Services Regulations 2009, our professional indemnity insurer is Hiscox Insurance Company Limited, of Hiscox House, Sheepen Place, Colchester, Essex, CO3 3XL. The territorial coverage is worldwide excluding professional business carried out from an office in the United States of America or Canada 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 www.icaew.com/regulations/ethics , Code of Ethics section 220.
• Information regarding professional rules with respect to auditing can be found at www.icaew.com/auditnews Audit Regulations and Guidance. The International Standards on Auditing (UK and Ireland) can be found at www.frc.org.uk/adb/publications/isa.cfm.
• The code of conduct followed is the ‘Institutes Code of Ethics’ which can be found at www.icaew.com/regulations. For auditing there is the ‘APB Ethical Standards’ at www.frc.org.uk/apb/publications/ethical.cfm.