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.com/ethics/icas-code-of-ethics. This is available in English.
We are a firm of statutory auditors registered to carry on audit work in the UK by the Institute of Chartered Accountants of Scotland. Details about our audit registration can be viewed at www.auditregister.org.uk under reference number 3720.
The professional rules applicable to our audit work in the UK are the Audit Regulations which can be found at www.icas.com/regulation/audit-registration. In addition there are the International Standards on Auditing (UK) at www.frc.org.uk/Our-Work/Publications.aspx .
In carrying out our audit work we are subject to the Code of Ethics referred to above. With respect to audit work we are also subject to the FRC Ethical Standard which can be found by searching for ‘Ethical Standard’ at www.frc.org.uk/Our-Work/Publications.aspx. These are available in English.
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