Audit

Begbies Chartered Accountants is registered to carry out audit work in the UK by the Institute of Chartered Accountants in England and Wales.

Details about our audit registration can be viewed at www.auditregister.org.uk under reference number C009214999.

The Audit Regulations and Guidance and APB Ethical Standards that we are required to adhere to can be found at www.icaew.com/auditnews and www.frc.org.uk.

We are inspected by the Audit Inspection Unit of the Financial Reporting Council.

Professional indemnity insurance

In accordance with the disclosure requirements of the Services Regulations 2009, our professional indemnity insurer is Royal and Sun Alliance Insurance PLC, St Mark’s Court, Chart Way, Horsham, West Sussex, RH12 1XL. The territorial coverage is worldwide excluding professional business carried out in the United States of America or Canada and excludes any action for a claim bought in any court in the United States of America or Canada.

Ethical standards

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.

General terms and conditions

A letter of engagement including our terms of business will be provided at the commencement of any engagement to which they apply.

Complaints

We are committed to providing you with a high quality service that is both efficient and effective. However, should there be any cause for complaint in relation to any aspect of our service please contact the Managing Partner, Robert Maples. We agree to look into any complaint carefully and promptly and do everything reasonable to put it right. If you are still not satisfied you can refer your complaint to our professional body, the Institute of Chartered Accountants in England and Wales.