Provision of Services Regulations 2009

The following entities provide services to clients:

*These entities are registered with the Information Commissioner as data controllers. Details can be found on the Data Protection Register.

Audit 
Deloitte LLP is registered to carry on audit work in the UK by the Institute of Chartered Accountants in England and Wales.

Details about our audit registration can be viewed at www.auditregister.org.uk and www.cro.ie/auditors under reference number C009201919.

Financial Conduct Authority Regulated Activities
Deloitte LLP and Deloitte Total Reward and Benefits Limited (DTRB) are authorised and regulated by the Financial Conduct Authority (FCA) to undertake certain regulated financial services. Details of the relevant permissions for both firms can be viewed on the FCA’s register.  The FCA reference numbers for Deloitte LLP and DTRB are 213218 and 196669, respectively. 

Actuarial Services
Actuaries within the Firm are regulated by the Institute and Faculty of Actuaries.

Legal Services
Deloitte LLP is a multi-disciplinary practice authorised and regulated by the Solicitors Regulation Authority (SRA) under registration number 646135. Details about the SRA and the SRA’s Code of Conduct can be found at www.sra.org.uk. The SRA only regulates certain services provided by Deloitte LLP. Where we provide services regulated by the SRA, we inform the client in writing, identifying the specific services which are subject to SRA regulation.

Real Assets Advisory
In relation to the services offered within the Real Assets Advisory business Deloitte LLP is regulated by the Royal Institution of Chartered Surveyors (RICS). A full list of these regulated surveying services is available upon request and will be listed within our Terms and Conditions prior to any engagement being confirmed. Deloitte (Real Assets Advisory) is not Regulated by RICS for any services outside of this list.

For those RICS regulated services where Deloitte LLP holds client money, this money is protected through the RICS client money protection scheme and will be held in a designated client account (for exclusions and limits see www.rics.org/clientmoneyprotectionscheme) in accordance with the RICS client money protection scheme rules. A copy of our client money handling procedure can be downloaded from here.

Professional Indemnity Insurance
Our professional indemnity insurer is Nautilus Indemnity Limited and can be contacted via Marsh Ltd, Tower Place, London, EC3R 5BU. The territorial coverage is worldwide.

In relation to the services offered within the Real Assets Advisory business of Deloitte LLP, details of the professional indemnity insurer can be provided on request, and the territorial coverage is worldwide excluding Canada and the US.

VAT Number
Deloitte LLP and subsidiaries: GB 809 7077 06