Provision of services
Williams Ross Limited is registered to carry on audit work in the UK by the Institute of Chartered Accountants in England and Wales. Details about its audit registration can be viewed at www.auditregister.org.uk under reference C001019594
The professional rules applicable to Williams Ross Limited can be found at www.icaew.com/auditnews. Williams Ross Limited also complies with the International Standards on Auditing (UK & Ireland) which can be found at www.frc.org.uk/apb/publications/isa.cfm.
Williams Ross Limtied is also bound by the APB Ethical Standards which can be viewed at www.frc.org.uk/apb/publications/ethical.cfm.
Williams Ross Limited is bound by the Code of Ethics of the Institute of Chartered Accountants in England and Wales which can be viewed at section 3 of www.icaew.com/membershandbook.
General terms and conditions of service
Our terms and conditions of service are set out in letters of engagement, which establish a contractual relationship between Williams Ross Limited and its clients. It is our policy to confirm all fee arrangements in writing.
Professional liability insurance
In accordance with the disclosure requirements of the Provision of Services Regulations 2009, our professional indemnity insurer is Markel (UK) Limited, The Markel Building, 49 Leadenhall Street, London, EC3A 2EA.
The territorial coverage is worldwide excluding professional business carried out from an office in the United States of America of Canada and excludes any action for a claim brought in any court in the United States of America or Canada.
Dispute resolution
Details of our dispute resolution procedures are set out in our letters of engagement with each client. In all cases complainants have the right to lodge a complaint with the Institute of Chartered Accountants in England and Wales.
Conflicts of interest
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 shall 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 section 3 of www.icaew.com/membershandbook.