The Provision of Services Regulations 2009

We are registered to carry on audit work in the UK by the Institute of Chartered Accountants in England and Wales. Details of our audit registration can be viewed at www.auditregister.org.uk for the UK, under reference number C007249810

Professional rules and statutory obligations

We observe and act in accordance with the bye-laws, regulations and code of ethics of the Institute of Chartered Accountants in England and Wales (ICAEW). You can see copies of these requirements in our offices or on the internet at www.icaew.com/en/members/regulations-standards-and-guidance.

We confirm that we are Statutory Auditors eligible to conduct audits under the Companies Act 2006. When conducting audit work we are required to comply with the Ethical Standards for Auditors, and the International Auditing Standards (UK & Ireland) which can be accessed on the internet at:

https://www.frc.org.uk/Our-Work/Codes-Standards/Audit-and-assurance/Standards-and-guidance/Standards-and-guidance-for-auditors.aspx

We are also required to comply with the Audit Regulations and Guidance which can be accessed on the internet at www.icaew.com/auditnews

Our professional indemnity insurer is:

AXA Insurance UK plc, 20 Gracechurch Street, London EC3V 0BG
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 or Canada.