The following information is provided pursuant to the Provision of Services Regulations 2009 (SI2009/2999). For further information please refer to our General Terms & Conditions of Business and, for existing clients, your letter of engagement (both are available on request via email@example.com).
KTS Owens Thomas Limited is a limited company registered in England and Wales (Company number 4777212). 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. This is available in English.
KTS Owens Thomas Limited is a member firm of DFK International (DFK), a worldwide association of independent firms. Neither DFK nor any of its member firms has any liability for each other’s acts or omissions. Professional services are provided by member firms or their subsidiaries and not by DFK.
We are registered to carry on audit work in the UK and Ireland and regulated for a range of investment business activities 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 C001021321 and www.cro.ie/auditors for Ireland under reference number EWC001021321.
The professional rules applicable to our audit work in the UK are the Audit Regulations which can be found at www.icaew.com. In addition there are the International Standards on Auditing (UK and Ireland) at www.frc.org.uk.
In carrying out our audit work we are subject to the Code of Ethics referred to in the paragraph above. With respect to audit work we are also subject to the APB Ethical Standards found at www.frc.org.uk. These are available in English.
General practice registration
Details about our registration as practicing members of the Institute of Chartered Accountants in England and Wales can be viewed at find.icaew.com using our firm name and location.
Professional Indemnity Insurance
Details of our Professional indemnity insurance is available on request. The territorial coverage is worldwide excluding professional business carried out from an office in the US or Canada and excludes any action for a claim brought in any court in the US or Canada.