Provision of Service Regulations 2009

Moss & Williamson Limited is registered to carry on audit work in the UK and Ireland by the Institute of Chartered Accountants in England and Wales. Details about our audit registration can be viewed at www.auditregister.org.uk and www.cro.ie/auditors under reference number C002514795.

For audit work the professional regulations Moss & Williamson Limited are bound by is 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 https://www.frc.org.uk/Our-Work/Codes-Standards/Audit-and-assurance/Standards-and-guidance/Standards-and-guidance-for-auditors/Auditing-standards.aspx

Moss & Williamson Limited is bound by the Institute of Chartered Accountants code of Ethics which can be found at www.icaew.com/regulations and also the APB Ethical Standards at www.frc.org.uk/Our-Work/Audit/Audit-and-assurance/Standards-and-guidance/Standards-and-guidance-for-auditors/Ethical-standards-for-auditors.aspx

Professional Indemnity Insurance

Our professional indemnity insurer is Acappella Syndicate 2014, Level 3, 8 Fenchurch Street, London EC3M 4AJ. The territorial coverage is woldwide 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.

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