We are a member of the Institute of Chartered Accountants in England and Wales and in ourconductaresubjecttoitsCodeofEthicswhichcanbefoundat http://www.icaew.com/en/members/regulations–standards–andguidance/ethics/code–of–ethics–introduction
Audit registration We are statutory auditors registered to carry on audit work in the UK by the Institute of CharteredAccountantsinEnglandandWales.Detailsaboutourauditregistrationcanbeviewedatwww.auditregister.org.uk under Registration No: C002507365.
The professional rules applicable to our audit work in the UK are the Audit Regulations which can befoundat www.icaew.com/audit news. In addition there are the International Standards on Auditing(UK and Ireland) atwww.frc.org.uk/apb/publications/isa.cf.mIn carrying out our audit work we are subject to the Code of Ethics. With respect to audit work wearealsosubjecttotheAPBEthicalStandardsfoundatwww.frc.org.uk/apb/publications/ethical.cfm.
General practice registration We confirm that we are licensed to carry on general accountancy and tax practice by the Instituteof Chartered Accountants in England and Wales. Details about our registration as practicingmembers of the Institute of Chartered Accountants in England and Wales can be viewedatwww.icaewfirms.co.uk using our firm name and location.
Probate Registration We are authorised by the Institute of Chartered Accountants in England and Wales to carry out thereserved legal activity of non–contentious probate in England and Wales. Details of the firm’sprobateregistrationcanbeviewedaticaew.com/probate,underRegistrationnumberC002507365.