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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 by the Institute of Chartered Accountants in England and Wales; details about our UK audit registration can be viewed here under reference number C001004062.

Statutory audit work is subject to the Audit Regulations and Guidance, the International Standards on Auditing (UK), 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.

Employers & Public Liability:

Policy Number: UKCANC81412

Chubb European Group Limited registered in England & Wales number 1112892 with registered office at: 

100 Leadenhall Street,

T: 020 7173 7000
F: 020 7173 7800 

(Authorised by the Prudential Regulation Authority and regulated by the Financial Conduct Authority and the Prudential Regulation Authority)

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

Legal services

PricewaterhouseCoopers LLP and PricewaterhouseCoopers Legal Middle East LLP are authorised and regulated by the Solicitors Regulation Authority (SRA numbers 629994 and 519595) for regulated legal services and are subject to the SRA Standards and Regulations.

A copy of our Client Account interest policy is available here.

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 Alison Statham, 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.

Legal services

For regulated legal services, and activities carried out by solicitors and other authorised lawyers, we have a complaints procedure which is available on request. Mark Whitehouse is the Client Care partner and designated complaints handler in relation to regulated legal services and the activities of lawyers. He can be contacted at our registered office address.

Legal Ombudsman (LeO)

If you are not satisfied with our handling of your complaint you may be able to ask the Legal Ombudsman (LeO) to consider the complaint. Please note, the Legal Ombudsman will only deal with complaints from individuals and certain categories of micro-enterprises, charities, clubs, associations and trusts. The scheme rules can be found here. LeO can be contacted at: Tel. 0300 555 0333; e-mail:; or at PO Box 6806, Wolverhampton, WV1 9WJ. Normally, you will need to bring a complaint to LeO within six months of receiving a final written response from us about your complaint and within six years of the act or omission about which you are complaining occurring or within three years from when you should have known there were grounds for a complaint.

Solicitors Regulation Authority (SRA)

The Solicitors Regulation Authority may also be able to help if you are concerned about our behaviour. You can raise any concerns directly with the Solicitors Regulation Authority.

Invoices for legal services

You may also have the right to apply to the court for an assessment of a bill under Part III of the Solicitors Act 1974. You should note that if all or part of a bill remains unpaid we may be entitled to charge interest.

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.

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