Legal and Regulatory Information

LEGAL AND REGULATORY INFORMATION

1. The name of the firm is A J Carter & Co, a partnership. The partners are Andrew Carter, Nicholas Williams and Mark Gyde.

2. We are a member of the Institute of Chartered Accountants in England and Wales and our conduct is subject to its Code of Ethics which can be found at www.icaew.com/membershandbook_section_3.

3. We are a firm of statutory auditors registered to carry on audit work in the United Kingdom, by the Institute of Chartered Accounts in England and Wales. Details about our registration can be viewed at www.auditregister.org.uk under reference number C006560076.

4. The professional rules applicable to our audit work in the United Kingdom are the Audit Regulations which can be found at www.icaew.com/auditnews. In addition there are the International Standards on Auditing (UK and Ireland) at www.frc.org.uk/apb/publications/isa.cfm.

5. In carrying out our audit work we are subject to the Code of Ethics referred to in the paragraph above. With respect to audit work we are also subject to the APB Ethical Standards found at www.frc.org.uk/apb/publications/ethical.cfm.

6. Our VAT number is GB 348 4220 60.

7. In accordance with the disclosure requirements of the Provision of Services Regulations 2009 our professional indemnity insurer is AVIVA Insurance UK Limited of Pitheavlis, Perth, Scotland PH2 0NH. 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.

A J Carter and Co ©2011
Legal and Regulatory Information