Provision of Services

Provision of Services Regulations disclosures (ICAEW)

Audit registration

Ingham & Co. 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 C007256085

The professional rules applicable to our audit work in the UK are the Audit Regulations which can be found at www.icaew.com/regulation.

In carrying out our audit work we are 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 we are also subject to the FRC Ethical Standard which can be found by searching for ‘Ethical Standard’ at www.frc.org.uk/Our-Work/Publications.aspx.

General practice registration

Ingham & Co. and Charles A. Wood & Co. Limited are both registered with the Institute of Chartered Accountants in England and Wales as Chartered Accountants and can be found on the register at http://find.icaew.com/ using our firm name and location.

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