Saturday 25 May 2013
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Clear & Lane Chartered Accountants & Business Advisors
Clear & Lane Financial Services Limited

Provision of Services Regulation Disclosures

We are a member of the Institute of Chartered Accountants in England and Wales and in our conduct are subject to its Code of Ethic which can be found at www.icaew.com/membershandbook section 3.

Audit Registration
We are 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 C007060920.

The professional rules applicable to our audit work in the UK are the Audit Regulations which can be found at www.icaew.com/auditnews. In addition there are the Internal Standards on Auditing (UK and Ireland) at www.frc.org/apb/publications/isa.cfm

In carrying out our audit work, we are subject to the Code of Ethics referred to in paragraph 1.1 above. With respect to audit work we are also subject to the APB Ethical Standards at www.frc.org.ul/publications/ethical.cfm  These are also available in English.

General practice registration
We confirm that we are licensed to carry on general accountancy and tax practice by the Institute of Chartered Accountants in England and Wales. Details about our registration as practicing members of the Institute of Chartered Accountants in England and Wales can be viewed at www.icaewfirms.co.uk  under reference number C007060920.