Regulatory Requirements

Details about our audit registration can be viewed at www.auditregister.org.uk for the UK and www.cro.ie/auditors for Ireland, under reference number C001227294.

Hart Shaw is registered on the register of insolvency practitioners which can be found at http://www.insolvencydirect.bis.gov.uk/eiir/.

Hart Shaw is registered to carry on audit work in the UK and Ireland by the institute of Chartered Accountants in England and Wales.

Christopher Brown and Emma Legdon are licensed to act as insolvency practitioners in the UK by the Institute of Chartered Accountants in England and Wales.

In accordance with the disclosure requirements of the Services Regulations 2009, our professional insurer is Royal & Sun Alliance. The territorial coverage is the United Kingdom.

Audit work is 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 and Ireland) which can be found at www.frc.org.uk/Our-Work/Codes-Standards/Audit-and-assurance/Standards-and-guidance/Standards-and-guidance-for-auditors/Auditing-standards.aspx.

Insolvency work is governed by the Insolvency Regulations and Guidance Notes which can be found at www.icaew.com/insolvency and the Statements of Insolvency Practice which can be found at www.icaew.com/index.cfm/route/136345.

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/en/members/regulations-standards-and-guidance/ethics.

The firm is subject to the Institutes code of ethics which can be found at www.icaew.com/en/members/regulations-standards-and-guidance/ethics. As auditors, the firm are also subject to the APB Ethical Standards which can be found at www.frc.org.uk/Our-Work/Codes-Standards.aspx