Provision of services CIB Audit

1 Professional Indemnity Insurance

In accordance with the disclosure requirements of the Services Regulations 2009, our professional indemnity insurers are Royal Sun Alliance Group Limited and Novae through Towergate Underwriting Professional Indemnity, of 77 Leadenhall Street, London, EC3A 3DE. The territorial coverage is worldwide (excluding professional business carried out from an office in the United States of America or Canada) and excludes any action for a claim brought in any court of the United States of America or Canada.

2 Professional rules and practice guidelines

We are a member of the Institute of Chartered Accountants of Scotland and our conduct is subject to its Code of Ethics which can be found at

CIB Audit is registered to carry on audit work in the UK by the Institute of Chartered Accountants of Scotland. Details of our audit registration can be viewed at under reference F2537.

3 Conflicts of interest

We reserve the right during our engagement with you to deliver services to other clients whose interests might compete with yours or are or may be adverse to yours, subject to our confidentiality clause. We confirm that we will notify you immediately should we become aware of any conflict of interest involving us and affecting the company.

If a conflict of interest should arise, either between two or more of our clients, or in the provision of multiple services to a single client, we will take such steps as are necessary to deal with the conflict. In resolving the conflict, we would be guided by our Code of Ethics which can be viewed on the internet at the address above.

4 VAT Registration Number

The VAT registration number of CIB Audit is 703 8017 63.

© 2024 CIB Services. All rights reserved. CIB Services is the trading name of CIB Stornoway Limited. CIB Limited is registered in Scotland, company number SC 324916. Registered office is CIB Services, 63 Kenneth Street, Stornoway, Isle of Lewis HS1 2DS
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