Provision of services regulations 2009

1. General

1.1. Errington Langer Pinner is the trading name of M S Pinner BA ACA. Our office address is Pyramid House, 954 High Road, London N12 9RT. We are registered for UK VAT with registration number 626 5389 17.

1.2. 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/technical/ethics.

2. Audit Registration

2.1. 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 C008522972.

2.2. The professional rules applicable to our audit work in the UK are the Audit Regulations which can be found at www.icaew.com/regulation. In addition there are the International Standards on Auditing (UK and Ireland) at www.frc.org.uk/accountants.

2.3. In carrying out our audit work we are subject to the Code of Ethics referred to in paragraph 1.2 above. With respect to audit work we are also subject to the APB Ethical Standards found at www.frc.org.uk/auditors.

3. Investment Services

3.1. We are not authorized by the Financial Conduct Authority to conduct Investment Business. However we are licensed by the Institute of Chartered Accountants in England and Wales to provide limited investment services where these are related to, or arise from, the professional services provided to you.

4. General Practice Registration

4.1. 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 ICAEW’s directory, Find a Chartered Accountant (find.icaew.com), using our firm name and location.

5. Data Protection

5.1. We are registered with the Information Commissioner as a data controller under registration number Z1041439.

6. Providing the Right Service

6.1. If at any time you would like to discuss with us how our service to you could be improved, or if you are dissatisfied with the service you are receiving, please let us know by emailing info@elp-ca.co.uk.

6.2. Our full complaints procedure is set out on our Complaints page.

7. Professional Indemnity Insurance

7.1. Our professional indemnity insurer is QBE UK Limited, Plantation Place, 30 Fenchurch Street, London EC3M 3BD. 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, or any of their territories or possessions.