1 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 www.icas.org.uk/Ethics/.
2 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. We confirm that we will notify you immediately should we become aware of any conflict of interest involving us and affecting you.
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 the ICAS Code of Ethics which can be viewed at www.icas.org.uk/Ethics/.
3 The Provision of Services Regulations 2009
In accordance with the disclosure requirements of the Provision of Services Regulations 2009, our professional indemnity insurer is Royal & Sun Alliance Insurance, of 200 St Vincent Street, Glasgow, G2 5SG. 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 in the United States of America or Canada.
4 VAT Registration Number
The VAT registration number of CIB Services is 624 1648 51