Provision of Services Regulations 2009

The following information is given in accordance with the Provision of Services Regulations 2009. To find out about the Employer’s and public liability claims, please click here.


PricewaterhouseCoopers LLP is a limited liability partnership incorporated in England (number OC303525) whose registered office is at 1 Embankment Place, London, WC2N 6RH. PricewaterhouseCoopers LLP's VAT number is GB243823957.

As a member firm of the Institute of Chartered Accountants in England and Wales (“ICAEW”), PricewaterhouseCoopers LLP is subject to the ICAEW’s Code of Ethics.


PricewaterhouseCoopers LLP is registered to carry on audit work in the United Kingdom and Ireland by the Institute of Chartered Accountants in England and Wales; details about our audit registration can be viewed here under reference number C001004062 and here for Ireland under reference number EWC001004062.

Statutory audit work is subject to the Audit Regulations and Guidance, the International Standards on Auditing (UK and Ireland) and the Ethical Standards issued by the Financial Reporting Council.

In accordance with Audit Regulation 2.12, a list of active and client-facing entities within the PwC network can be found here.

Employer's and public liability claims

For employer's and public liability claims, our insurer's details are: Chubb Insurance, Policy Number: 79873789, 1 America Square, 17 Crosswall, London, EC3N 2AD . Tel: 020 7956 5000. E-mail:

Insolvency Appointments

Partners and staff taking insolvency appointments are licensed in the United Kingdom by the Institute of Chartered Accountants in England and Wales, the Institute of Chartered Accountants of Scotland or Chartered Accountants Ireland to act as insolvency practitioners.

Work undertaken under insolvency appointments is subject to insolvency law and regulation (primarily the Insolvency Act 1986, the Insolvency Rules 1986, The Insolvency Regulations 1994 and The Insolvency Practitioners Regulations 2005), court practice notes and the Statements of Insolvency Practice.

In addition, insolvency practitioners are subject to the ICAEW's Code of Ethics D or, for members of those bodies, the equivalent codes set by the Institute of Chartered Accountants of Scotland or Chartered Accountants Ireland. All insolvency practitioners are also expected to comply with the Joint Insolvency Code of Ethics.

FCA Regulated Activities

PricewaterhouseCoopers LLP is authorised and regulated by the Financial Conduct Authority for designated investment business and consumer credit-related activity; details of our status can be viewed here under firm reference number 221411.

Actuarial Appointments

Actuarial services within the firm are carried out by members of the United Kingdom Institute and Faculty of Actuaries.

Work undertaken by actuaries is subject to Technical Actuarial Standards issued by the Financial Reporting Council.

Data protection

PricewaterhouseCoopers LLP is registered with the Information Commissioner as a data controller; details about our registration can be viewed here under registration number Z7486412.

Criminal record checks

PricewaterhouseCoopers LLP is registered by Disclosure Scotland and Access Northern Ireland to apply for criminal record information on individuals and is subject to the Codes of Practice of these bodies which can be viewed here: Disclosure Scotland; Access Northern Ireland

Quality of Service

If you are not satisfied with any contractual services received, or if you have any suggestions for improvement of our services, please contact the engagement partner or Margaret Cole, the executive board member responsible for quality who is located at our registered office. We will look carefully and promptly at any issues raised. You may also contact the Institute of Chartered Accountants in England and Wales (“ICAEW”) and/or the Financial Ombudsman Service in relation to services regulated by the Financial Conduct Authority, and/or the Information Commissioner about the way in which we have handled your personal data.

For insolvency appointments, you should contact the appointed insolvency practitioner and/or, if necessary, the Insolvency Complaints Gateway, run by the Insolvency Service.

Professional Indemnity Insurance

Our professional indemnity insurer is L&F Indemnity Limited, c/o Office of General Counsel, PricewaterhouseCoopers LLP, 1 Embankment Place, London WC2N 6RH, United Kingdom. The territorial coverage is worldwide.