We are a member of the Institute of Chartered Accountants in England and Wales and in our conduct are subject to its Code of Ethics which can be found at http://www.icaew.com/en/members/regulations-standards-and-guidance. This is available in English.
We will observe and act in accordance with the Bye-laws and regulations of the Institute of Chartered Accountants in England and Wales together with their ethical code referred to above. We accept instructions to act for you on this basis.
In particular you give us authority to correct errors made by HM Revenue and Customs where we become aware of them. We will not be liable for any loss, damage or cost arising from our compliance with statutory or regulatory obligations
We are a firm of statutory auditors registered to carry on 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 C008681090.
The professional rules applicable to our audit work in the UK are the Audit Regulations which can be found at http://www.icaew.com/en/technical/audit-and-assurance/working-in-the-regulated-area-of-audit. In addition there are the International Standards on Auditing (UK and Ireland) at http://www.frc.org.uk/Our-Work/International-activity.aspx.
In carrying out our audit work we are subject to the Code of Ethics referred to in paragraph 1.1 above. With respect to audit work we are also subject to the APB Ethical Standards found at http://www.frc.org.uk/Our-Work/Codes-Standards.aspx. These are available in English.
We confirm that we are licensed to carry on general accountancy and tax practice by the Institute of Chartered Accountants in England and Wales. Details about our registration as practicing members of the Institute of Chartered Accountants in England and Wales can be viewed at http://find.icaew.com/listings/view/listing_id/18473/cameron-ferriby-co.