The following standard terms of business apply to all engagements accepted by Paul Winston Limited. All work carried
out is subject to these terms except where changes are expressly agreed in writing.
Professional obligations
Details of the firm’s professional registrations can be found at www.PaulWinston.co.uk.
We will observe and act in accordance with the Bye-laws and regulations of the the Institute of Chartered Accountants in
England and Wales together with their code of ethics. We accept instructions to act for you on this basis. In particular
you give us authority to correct errors made by HM Revenue and Customs where we become aware of them. We will not
be liable for any loss, damage or cost arising from our compliance with statutory or regulatory obligations.
Professional indemnity insurance
In accordance with the disclosure requirements of the Provision of Services Regulations 2009, our professional indemnity
insurer is Royal & Sun Alliance Insurance plc, of 9th Floor, One Plantation Place, 30 Fenchurch Street, London, EC3M
3BD. 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.
Audit registration
We are registered to carry out audit work in the UK and Ireland by the Institute of Chartered Accountants in England and
Wales. Details about our audit registration can be viewed at www.auditregister.org.uk under reference number
C009060066
Investment services
Since we are not authorised by the Financial Conduct Authority then we may have to refer you to someone who is
authorised if you need advice on investments. However, as we are licensed by the the Institute of Chartered Accountants
in England and Wales, we may be able to provide certain investment services that are complementary to, or arise out of,
the professional services we are providing to you.
Such advice may include:
• advise you on investments generally, but not recommend a particular investment or type of investment;
• refer you to a Permitted Third Party (PTP) (an independent firm authorised by the FCA), assist you and the
PTP during the course of any advice given by that party and comment on, or explain, the advice received
(but not make alternative recommendations). The PTP will issue you with his own terms and conditions
letter, will be remunerated separately for his services and will take full respon
