Provisions of Services Regulations Disclosures

Audit Registration

McGills is 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 c009186979.

The professional rules applicable to McGills’ audit work in the UK 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/Our-Work/Publications.aspx.

In carrying out our audit work, McGills is subject to the Code of Ethics which can be found at www.icaew.com/en/members/regulations-standards-and-guidance/ethics. With respect to audit work, McGills is also subject to the APB Ethical Standards which can be found by searching for ‘Ethical Standards’ at www.frc.org.uk/Our-Work/Publications.aspx.

General Practice Registration

McGills confirms that it is licensed to carry on general accountancy and tax practice by the Institute of Chartered Accountants in England and Wales. Details about the firm’s registration as practicing members of the Institute of Chartered Accountants in England and Wales can be viewed at www.icaewfirms.co.uk using the firm name and location.

McGills Malmesbury and Malmesbury Accounting are trading names of McGills Limited registered in England and Wales number 04129850.