Provision of Services Regulations disclosures
We are a firm of statutory auditors registered to carry on audit work in the UK by the Institute of Chartered Accountants in Scotland. Details about our audit registration can be viewed at www.auditregister.org.uk under reference number
• WDM Chartered Accountants – Reference F1094
The professional rules applicable to our audit work in the UK are the Audit Regulations which can be found at www.icas.com/regulation/auditnews . In addition there are the International Standards on Auditing (UK and Ireland) at www.frc.org.uk/Our-Work/Publications.aspx.
In carrying out our audit work we are subject to the Code of Ethics which can be found at www.icas.com/professional-resources/ethics/revised-code-of-ethics-for-2020. With respect to audit work we are also subject to the APB Ethical Standards which can be found by searching for ‘Ethical Standards’ at www.frc.org.uk/Our-Work/Publications.aspx. These are available in English.
General practice registration
We are registered with the Institute of Chartered Accountants in Scotland as Chartered Accountants and can be found on the register at http://www.icas.com/find-a-ca using our firm name and location.
Professional Indemnity Insurance
In accordance with the disclosure requirements of the Provision of Services Regulations 2009, our professional indemnity insurer is Allianz Insurance plc, 57 Ladymead, Guildford, Surrey, GU1 1DB.