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Provision of Services Regulations 2009
The following information is supplied in accordance with our obligations under The Provision of Services Regulations 2009. Required information not provided below is included in the engagement letter and terms of business between ASE Audit LLP and its clients.

ASE Audit LLP is a limited liability partnership registered in England with registered number OC345875 and registered office at Rowan Court, Concord Business Park, Manchester, M22 0RR.
As a member firm of the Institute of Chartered Accountants in England and Wales (“ICAEW”), ASE Audit LLP is subject to the ICAEW’s “Code of Ethics” which can be viewed at, under section 3, subsection 220.

ASE Audit LLP is registered to carry out audit work in the United Kingdom by the Institute of Chartered Accountants in England and Wales details about our audit registration can be viewed at under reference number C002252417.

The professional rules applicable to our audit work are “Audit Regulations and Guidance” which can be found at There are also the “International Standards on Auditing UK and Ireland” at

Data Protection:
ASE Plc is registered with the Information Commissioner as a data controller details about our registration can be viewed at under registration number Z1936284.

Quality of Service:
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 Code of Ethics of The Institute of Chartered Accountants in England and Wales which can be viewed at section 3, subsection 220.

Code of Conduct:
The code of conduct to which the firm is subject is the “Code of Ethics” of The Institute of Chartered Accountants in England and Wales which can be found at section 3. For our audit work we are also subject to the “APB Ethical Standards” at

Professional Indemnity Insurance:
In accordance with the disclosure requirements of the Provision of Services Regulations 2009, our professional indemnity insurer is Allianz Global Corporate and Specialty, 60 Gracechurch St, London EC3V 0HR. The territory coverage is UK.

Rowan Court
Concord Business Park, Manchester,
 United Kingdom,
 M22 0RR   
Tel: +44 (0)161 493 1930
Registered in England and Wales: ASE Plc – 06897642, ASE Audit LLP – OC345875 and ASE Group Limited – 02447224 VAT number GB 945 67 66 73