Details about our audit registration can be viewed at www.auditregister.org.uk for the UK under reference number C009208094.

For audit work we are governed by the Audit Regulations and Guidance which can be found at www.icaew.com/auditnews. There are also the International Standards on Auditing (UK) at www.frc.org.uk.

We are subject to Code of Ethics of The Institute of Chartered Accountants in England and Wales which can be found at www.icaew.com/regulations. In relation to our audit work we are also subject to the APB Ethical Standards at www.frc.org.uk.