We are members of a chartered accountants’ professional body, ICAEW (the Institute of Chartered Accountants in England and Wales), of Chartered Accountants’ Hall, Moorgate Place, London EC2R 6EA. ICAEW’s Code of Ethics applies to all our activities.
Details about our audit registrations can be viewed on the Register of Statutory Auditors for the UK, maintained by ICAEW, under reference numbers C009188307 and C008639681. In relation to Ireland, on the Irish Company Registration Office’s Register of Auditors under reference numbers EWC009188307 and EWC008639681. In addition, our statutory audit work is subject to the Audit Regulations and Guidance issued by ICAEW, International Standards on Auditing (UK and Ireland) and the Auditing Practices Board’s Ethical Standards promulgated by the Financial Reporting Council of Aldwych House, 71-91 Aldwych, London WC2B 4HN.
KPMG LLP is authorised and regulated by the Financial Conduct Authority of 25 The North Colonnade, Canary Wharf, London E14 5HS in respect of designated investment business. Details of its authorisation can be found on the FCA’s Register of Authorised Firms under firm reference number 210513. Our designated investment business work is subject to the Financial Conduct Authority’s handbook.
Our partners and staff who take on insolvency appointments are personally licensed as insolvency practitioners in the UK. Details of their licences and their authorising body may be found on the Insolvency Service’s Insolvency Practitioner Directory. Our insolvency work is subject to the Insolvency Regulations & Guidance Notes and the Statements of Insolvency Practice, and the Code of Ethics of the individual’s relevant authorising body.
Our partners and staff who provide actuarial services or who take on actuarial appointments are members of the Institute & Faculty of Actuaries of Staple Inn Hall 1-3 Gray’s Inn Road, London WC1V 7QJ. Our actuarial partners and staff are subject to the Actuaries’ Code and Actuarial Profession Standards set by the Institute & Faculty of Actuaries. Their work is also subject to Technical Actuarial Standards issued by the Financial Reporting Council.
KPMG LLP is a multi-disciplinary practice authorised and regulated by the Solicitors Regulation Authority (SRA). Information on the regulations of the SRA and the SRA’s Code of Conduct can be found at www.sra.org.uk. Where we deliver services to a client which are regulated by the SRA, we will inform that client in writing identifying the specific services which are subject to regulation by the SRA and the implications of such regulation. A multi-disciplinary practice is a body licensed by the SRA under Part 5 of the Legal Services Act 2007 which provides a range of different services, only some of which are regulated by the SRA. The SRA’s policy in respect of multi-disciplinary practices can be found by clicking here.