Disclosure

Legal structure

Crowe Clark Whitehill LLP is a limited liability partnership registered in England and Wales with registered number OC307043 and its registered office is at St Bride’s House, 10 Salisbury Square, London, EC4Y 8EH. It has offices in London, Cheltenham, Maidstone, Manchester, Oldbury, Reading, and Tunbridge Wells.

CCW Recovery Solutions is a trading style of Crowe Clark Whitehill LLP.

Crowe Clark Whitehill (London) Limited, a wholly owned subsidiary of Crowe Clark Whitehill LLP, is a company registered in England and Wales with registered number 07372348 and its registered office is at St Bride’s House, 10 Salisbury Square, London EC4Y 8EH. It has offices in London.

Crowe Clark Whitehill Financial Planning Limited, a wholly owned subsidiary of Crowe Clark Whitehill LLP, is a company registered in England and Wales with registered number 03415746 with offices in Cheltenham, London, Maidstone, Manchester and Reading. The registered office is Aquis House, 49-51 Blagrave Street, Reading, Berkshire RG1 1PL.

Crowe Clark Whitehill LLP is a member of Crowe Horwath International, a Swiss Association (Crowe Horwath). Each member firm of Crowe Horwath International is a separate and independent legal entity.

Crowe Clark Whitehill LLC is a limited liability company registered in the Isle of Man with registered number 719L with offices in the Isle of Man. Registered office: 6th Floor, Victory House, Prospect Hill, Douglas, Isle of Man IM1 1EQ. It is registered by the Institute of Chartered Accountants in England and Wales to carry on company audit work in the United Kingdom and in the Republic of Ireland. Crowe Clark Whitehill LLC is a separate and independent firm from Crowe Clark Whitehill LLP and these firms cannot be held liable for the acts or omissions of each other.

Services

In accordance with the disclosure requirements of the Provision of Services Regulations 2009, Crowe Clark Whitehill LLP’s professional indemnity insurer is Markel International Insurance Co Limited of The International Underwriting Association, London Underwriting Centre, 3 Minster Court, Mincing Lane, London EC3R 7DD. The territorial coverage of the insurance is worldwide with certain restrictions on a claim brought in respect of professional business in the United States of America or Canada.

Crowe Clark Whitehill LLP and Crowe Clark Whitehill (London) Limited are both registered by the Institute of Chartered Accountants in England and Wales to carry on company audit work in the United Kingdom and in the Republic of Ireland. The professional rules, for audit work, are the Audit Regulations and Guidance which can be found at www.icaew.com/auditnews and the International Standards on Auditing (UK and Ireland) which can be found at frc.org.uk.

Crowe Clark Whitehill LLP is authorised and regulated by the Financial Conduct Authority. Further details can be found on the FCA Register. Crowe Clark Whitehill (London) Limited is regulated for a range of investment business activities by the Institute of Chartered Accountants in England and Wales.

Crowe Clark Whitehill Financial Planning Limited is authorised and regulated by the Financial Conduct Authority.

All partners that act as insolvency practitioners in the UK are licensed by the Insolvency Practitioners Association. The professional rules and requirements (all in English) can be found at insolvency-practitioners.org.uk/regulation-and-guidance/regulation-and-guidance.

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 icaew.com/membershandbook, section 3, sub-section 220.

The codes of conduct we are subject to are the Institute of Chartered Accountants in England and Wales’s Code of Ethics which can be found at www.icaew.com/membershandbook, section 3. Also, as auditors, there are also the APB Ethical Standards at www.frc.org.uk.

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