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Provision of Services Regulations 2009

Service Directive Information

General:

Fisher & Company Limited is a limited company registered in England with registered number 4678091 and registered office at Kingfisher House, 65 Market Place, Market Weighton, East Riding of Yorkshire, Y043 3AN.

As a member firm of the Institute of Chartered Accountants in England and Wales ("ICAEW'), Fisher & Company Limited is subject to the ICEAWs "Code of Ethics" which can be viewed at www.icaew.com/membershandbook, under section 3, subsection 220.

Audit:

Fisher & Company Limited is registered to carry out audit work in the United Kingdom 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 C001017664.

The professional rules applicable to our audit work are "Audit Regulations and Guidance" which can be found at www.icaew.com/auditnews. There are also the "International Standards on Auditing (UK and Ireland)" at www.frc.org.uk/apb.

Data Protection:

Fisher & Company Limited is registered with the Information Commissioner as a data controller details about our registration can be viewed at www.ico.gov.uk under registration number Z6910231.

Quality of Service:

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 www.icaew.com/membershandbook section 3, subsection 220.

Code of Conduct:

The code of conduct to which the firm is subject is the "Code of Ethics" of The Institute of Chartered Accountants in England and Wales which can be found at www.icaew.com/membershandbook, section 3. For our audit work we are also subject to the "FRC Ethical Standards" at www.frc.org.uk/apb.

Professional Indemnity Insurance:

In accordance with the disclosure requirements of the Provision of Services Regulations 2009, our professional indemnity insurer is Omnyy LLP, The St Botolph Building, 138 Houndsditch, London, EC3A 7AG. The territory coverage is worldwide excluding professional business carried out from an office in the United States of America or Canada and excluded any action for a claim brought in any court in the United States of America or Canada.

Next Step:

Please contact us if you need further advice, have any questions about our services, would like a free consultation or a fixed fee quote.