In accordance with the EU Services Directive we are required as service providers to make available prescribed information about ourselves and our services.
The vast majority of this information is available on this web-site, is displayed in our offices, noted on our letterheads and invoices or is included in our engagement letters.
We disclose the following prescribed information below as it may not be readily accessible via the above means.
Conflicts of interest
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/en/technical/ethics/icaew-code-of-ethics/icaew-code-of-ethics, code of ethics section 220.
Details of the professional rules relating to audit work and how to access them are given below.
Audit Regulations and Guidance - which can be found at www.icaew.com/auditnews.
International Standards on Auditing (UK and Ireland) - which can be found at www.frc.org.uk.
Codes of Conduct
All members of The Institute of Chartered Accountants in England and Wales are subject to the Institute’s Code of Ethics - which can be found at www.icaew.com/en/technical/ethics/icaew-code-of-ethics/icaew-code-of-ethics.
Auditors are also subject to the APB Ethical Standards - which can be found at www.frc.org.uk.