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The terms set out below are governed by and shall be construed in accordance with the laws of England and Wales.

Website content
We take every care to ensure that the information contained within this website is correct. However, no warranty is given as to accuracy and no liability is accepted for any errors or omissions. Neither Blick Rothenberg Audit LLP, Blick Rothenberg Limited, Blick Rothenberg Global Business Services Limited and/or any related organisations, nor any of its partners, directors, officers or employees accept any liability or responsibility in respect of the content of this website which, moreover, may be amended by us at any time, without notice.

We do not endorse, or take responsibility for, any information contained within the sites of other providers with links to this website.

The information contained on this website is for reference only and does not constitute investment advice, a distribution, an offer to sell or the solicitation of an offer in any jurisdiction. Local laws may have an impact on your investments and we may be prohibited from offering some or all of the services detailed on this website to persons in certain jurisdictions.

Unless stated otherwise, the contents of this website are based on our own interpretation of UK taxation law and practice. There is no guarantee that tax reliefs and the tax treatment of funds will remain the same in the future. The value of any tax reliefs will depend on individual circumstances.

US Treasury Circular 230 Disclosure: To ensure compliance with requirements imposed by the US Internal Revenue Service, we are required to inform you that any U.S. federal tax advice contained in this website is not intended or written to be used, and cannot be used, for the purpose of
(i) avoiding penalties under the US Internal Revenue Code
or
(ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.
 
Regulatory information
Blick Rothenberg Audit LLP
Blick Rothenberg Audit LLP is a limited liability partnership registered in England and Wales, under registration number OC377158. A list of members, who we refer to as partners, is available for inspection at our registered office address: 16 Great Queen Street, Covent Garden, London, WC2B 5AH. Our VAT number is 232250214.

Blick Rothenberg Audit LLP is registered to carry on audit work in the UK and Ireland by the Institute of Chartered Accountants in England and Wales (‘ICAEW’). Details about our audit registration can be viewed at www.auditregister.org.uk for the UK and at www.cro.ie/auditors for Ireland under reference number C003391218.
 
Blick Rothenberg Audit LLP is also registered with the United States Public Company Accounting Oversight Board (PCAOB) under reference number 1516. Details about this registration can be viewed at http://pcaobus.org/Registration/Firms/pages/registeredfirms.aspx

Statutory audit work is subject to the Audit Regulations and Guidance which can be found at www.icaew.com/en/technical/audit-and-assurance/working-in-the-regulated-area-of-audit. Also, the International Standards on Auditing (UK and Ireland) can be found at www.frc.org.uk.

As a member firm of the ICAEW, Blick Rothenberg Audit LLP is bound by the Institute’s code of conduct, which can be found at  www.icaew.com/en/membership/regulations-standards-and-guidance and also, for audit work, by the APB Ethical Standards which can be found at www.frc.org.uk.

Blick Rothenberg Audit LLP is authorised and regulated by the Financial Conduct Authority (FCA) to carry on investment business and consumer credit related activity. Details about our FCA registration can be viewed at http://www.fsa.gov.uk/register/home.do, under reference number 591030.

Blick Rothenberg Audit LLP is registered with the Information Commissioner as a data controller. Details about our registration can be viewed at https://ico.org.uk/about-the-ico/what-we-do/register-of-data-controllers/, under registration number Z7359579.
 
Blick Rothenberg Limited
Blick Rothenberg Limited is registered in England and Wales, under registration number 10238654. Our VAT number is 523289249 and our registered office address is 16 Great Queen Street, Covent Garden, London, WC2B 5AH.


Blick Rothenberg Limited is regulated by the Institute of Chartered Accountants in England and Wales for a range of investment business activities under reference number C004703108.

As a member firm of the ICAEW, Blick Rothenberg Limited is bound by the Institute’s code of conduct, which can be found at www.icaew.com/en/membership/regulations-standards-and-guidance.

Blick Rothenberg Limited is registered with the Information Commissioner as a data controller. Details about our registration can be viewed at https://ico.org.uk/about-the-ico/what-we-do/register-of-data-controllers/, under registration number [to be confirmed].
 
Blick Rothenberg Global Business Services Limited
Blick Rothenberg Global Business Services Limited is registered in England and Wales, under registration number 1808024. Our VAT number is 523289249 and our registered office address is 16 Great Queen Street, Covent Garden, London, WC2B 5AH.

As a member firm of the ICAEW, Blick Rothenberg Global Business Services Limited is bound by the Institute’s code of conduct, which can be found at www.icaew.com/en/membership/regulations-standards-and-guidance.

Blick Rothenberg Global Business Services Limited is registered with the Information Commissioner as a data controller. Details about our registration can be viewed at https://ico.org.uk/about-the-ico/what-we-do/register-of-data-controllers/, under registration number Z7641917.
 
Conflicts of interest and complaints
Should a conflict of interest 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 taking such steps, we will be guided by the ICAEW’s Code of Ethics, which can be viewed at www.icaew.com/en/members/regulations-standards-and-guidance/ethics, Code of Ethics section 220.

A copy of our complaints procedure is available on request. If after we have reviewed any complaint you have you remain dissatisfied, then you may have the right to refer your complaint to the Financial Ombudsman Service, www.financial-ombudsman.org.uk/. You may also contact the Institute of Chartered Accountants in England and Wales, www.icaew.com/en/about-icaew/act-in-the-public-interest/complaints-process
In accordance with the disclosure requirements of the Provision of Services Regulations 2009, our professional indemnity insurers are:

Aviva Insurance Limited
St Helen’s, Undershaft, London, EC3P 3DQ
 
Allianz Global Corporate & Specialty
60 Gracechurch Street, London, EC3V 0HR
 
Lloyd’s Syndicate CVS 1919
Lloyd’s of London, 1 Lime Street, London, EC3M 7HA
 
and
 
AXIS Specialty Europe SE
60 Great Tower Street, London, EC3R 5AZThe territorial coverage is worldwide excluding professional business carried out from an office in the United States of America or Canada.