Provision of Services Regulations 2009

This page contains information in accordance with the disclosure requirements of the ‘Provision of Services Regulations 2009’.

Details about our audit registration can be viewed at www.auditregister.org.uk under reference number C001694157.

The professional rules applicable to audit work are the Audit Regulations and Guidance which can be found at www.icaew.com/auditnews There are also the International Standards on Auditing (UK & Ireland) at www.frc.org.uk/apb/publications/isa.cfm

Our professional indemnity insurer is Royal & Sun Alliance plc. 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 or Canada.

The firm is subject to the following codes of conduct:-

· Institute of Chartered Accountants in England and Wales Code of Ethics which can be found at www.icaew.com/membershandbook section 3

· and in respect of audit work the APB Ethical Standards at www.frc.org.uk/apb/publications/ethical.cfm

If a conflict of interest should arise, either between two or more 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, we would be guided by the Code of Ethics of the ICAEW which can be viewed at www.icaew.com/membershandbook section 3, sub-section 220.

Designated Members : M.J. Jay, F.C.A. • P.E. Farrow, F.C.C.A., A.C.A. • J.W. Hall, F.C.C.A., A.C.A. • J.R. Turner, Dip. P.F.S., A.I.F.P. • R.D. Gray, A.C.I.B. • S.J. Edwards, F.C.A.
Member: S.T. Boote, B.Sc (Econ), F.C.A.

Offices at King's Lynn and Downham Market. Registered to carry on audit work and regulated for a range of investment business activities by the Institute of Chartered Accountants in England and Wales. Mapus-Smith & Lemmon LLP is a registered limited liability partnership.