PwC terms and conditions

Provision of Services Regulations 2009

The following information is given in accordance with the Provision of Services Regulations 2009.

General

PricewaterhouseCoopers LLP is a limited liability partnership registered in England with registered number OC303525 and registered office at 1 Embankment Place, London, England, WC2N 6RH. PricewaterhouseCoopers LLP's VAT number is GB243823957.

As a member firm of the Institute of Chartered Accountants in England and Wales (“ICAEW”), PricewaterhouseCoopers LLP is subject to the ICAEW’s Code of Ethics.

Audit

PricewaterhouseCoopers LLP is registered to carry on audit work in the United Kingdom by the Institute of Chartered Accountants in England and Wales; details about our audit registration can be viewed here, under reference number C001004062.

Statutory audit work is subject to the Audit Regulations and Guidance, the International Standards on Auditing (UK and Ireland) and the Ethical Standards issued by the Auditing Practices Board.

Insolvency Appointments

Partners and staff taking insolvency appointments are licensed to act as insolvency practitioners in the United Kingdom by the Institute of Chartered Accountants in England and Wales, the Institute of Chartered Accountants of Scotland, Chartered Accountants Ireland or the Department of Enterprise, Trade and Investment (Northern Ireland).

Work undertaken under insolvency appointments is subject to the insolvency law and regulation, court practice notes and the Statements of Insolvency Practice.

In addition, insolvency practitioners are subject to the ICAEW's Code of Ethics D or, for members of those bodies, the equivalent codes set by the Institute of Chartered Accountants of Scotland or Chartered Accountants Ireland. All insolvency practitioners are also expected to comply with the Joint Insolvency Code of Ethics.

FSA Regulated Activities

PricewaterhouseCoopers LLP is authorised and regulated by the Financial Services Authority for designated investment business; details of our status can be viewed here under firm reference number 221411.

Actuarial Appointments

Actuarial services within the firm are carried out by members of the United Kingdom Institute and Faculty of Actuaries.

Work undertaken by actuaries is subject to standards issued by the Board for Actuarial Standards and the Institute and Faculty of Actuaries.

Data protection

PricewaterhouseCoopers LLP is registered with the Information Commissioner as a data controller; details about our registration can be viewed here under registration number Z7486412.

Consumer Credit Licence

PricewaterhouseCoopers LLP holds a Consumer Credit Licence issued by the United Kingdom Office of Fair Trading; details about our licence can be viewed here under licence number 530536.

Criminal record checks

PricewaterhouseCoopers LLP is registered by Disclosure Scotland and Access Northern Ireland to apply for criminal record information on individuals and is subject to the Codes of Practice of these bodies which can be viewed here: Disclosure Scotland; Access Northern Ireland

Quality of Service

If you are not satisfied with any contractual services received, or if you have any suggestions for improvement of our services, please contact the engagement partner or the firm’s General Counsel who is located at our registered office. We will look carefully and promptly at any issues raised. You may also contact the Institute of Chartered Accountants in England and Wales (“ICAEW”) and/or the Financial Ombudsman Service in relation to services covered by our Consumer Credit Licence, and/or the Information Commissioner about the way in which we have handled your personal data.

For insolvency appointments, you should contact the appointed insolvency practitioner and/or, if necessary, the body which licenses the practitioner, which will be either the ICAEW, the Institute of Chartered Accountants of Scotland, Chartered Accountants Ireland or the Department of Enterprise, Trade and Investment (Northern Ireland).

Professional Indemnity Insurance

Our professional indemnity insurer is L&F Indemnity Limited, c/o Office of General Counsel, PricewaterhouseCoopers LLP, 1 Embankment Place, London WC2N 6RH, United Kingdom. The territorial coverage is worldwide.

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