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Details or our audit registration can be viewed at www.auditregister.org.uk, under reference number C008198755. In accordance with the disclosure requirements of the Provision of Services Regulations 2009, our professional indemnity insurer is Zurich Insurance Plc, Of London Underwriting Centre, 3 Minster Court, Mincing Lane, London, EC3R 7DD 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 and 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/membershandbook,section 3 sub-section 220. For audit work, the Audit Regulations and Guidance which can be found at www.icaew.com/auditnews. There are also the International Standards on Auditing (UK and Ireland) at www.frc.org.uk/apb/publications/isa.cfm. Our Institute's Code of Ethics can be found at www.icaew.com/memberhandbook section 3. As auditors there are also APB Ethical Standards at www.frc.org.uk/apb/publications/ethical.cfm
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