Website Disclaimer
The information contained on this site is for general guidance only. This information is made available on the understanding that Chiene + Tait are not engaged in rendering accounting advice or other professional services. You should neither act, nor refrain from action, on the basis of any such information.
The content of this website is the copyright of Chiene + Tait. Chiene + Tait copyright remains in and must be acknowledged on all reproduction of material downloaded from this website. You may download, store and use material from this website for your own personal or business use or research. You may not republish, retransmit, redistribute or otherwise make the material available to any other party on any other website, on-line service or bulletin board of your own or of any other party or make the material available in hard copy or in any other media without Chiene + Tait’s express prior written consent.
By using this website you are deemed to accept the above terms and conditions.
Chiene + Tait is registered to carry on audit work and regulated for a range of investment business activities by the Institute of Chartered Accountants of Scotland.
Email Disclaimer
This communication is to be treated as confidential. The information in it may not be used or disclosed except for the purpose for which it has been sent. If you are not the intended recipient of this communication, please contact the sender immediately then delete it from your computer system. Opinions, comments or other information expressed in this e-mail that do not relate to the business of Chiene + Tait, CA (the firm) should be understood as neither given or endorsed by the firm.
Chiene + Tait have taken all reasonable precautions to ensure that no viruses are transmitted to a third party. However, the recipient should check this e-mail and attachments for the presence of viruses. The firm accepts no liability for damage caused by any virus transmitted by this e-mail. This e-mail and attachments may not be copied or forwarded without the express permission of the firm.
Partners: J Gavin Morton, Malcolm R Beveridge, Jeremy M Chittleburgh, David A F Collier, Helen Mackenzie, Kenneth McDowell, James H Younger. Directors: Carol Flockhart, Moira McMillan, Arlene Reid. Chiene + Tait CA, 61 Dublin Street, Edinburgh, EH3 6NL. Telephone 0131 558 5800. Fax 0131 558 5899. Also at 15 Old Bailey, London, EC4M 7EF. Telephone 0203 178 6825. Fax 0203 178 6826. Website www.chiene.co.uk. Registered to carry on audit work and regulated for a range of investment business activities by the Institute of Chartered Accountants of Scotland.
To view Chiene + Tait's standard terms of business, please click the download link on the right of this page. Professional rules applicable in the EEA state for audit registered firms can be found at the following websites:
For Audit Regulations: http://www.icas.org.uk/site/cms/contentviewarticle.asp?article=5440
For APB International Standards on Auditing (UK and Ireland), Practice Notes, Bulletinghs and the APB Ethical Standards: http://www.frc.org.uk/apb/publications/
For Companies Act 2006: http://www.opsi.gov.uk/ACTS/acts2006/pdf/ukpga_20060046_en.pdf
Codes of conduct and potential conflicts of interest can be found in the ICAS Code of Ethics, particularly section 220, which can be found here: http://www.icas.org.uk/site/cms/contentviewarticle.asp?article=4830
And the APB Ethical Standard 5, which can be found here: http://frc.org.uk/apb/publications/
In accordance with the disclosure requirements of the Services Regulations 2009, our professional indemnity insurer is Royal & Sun Alliance Insurance PLC and others.