Provisions of Services

Provisions of Services Regulations (2009/2999)

Blackwood Futcher & Co complies with the requirements of the Provision of Services Regulations (2009/2999). Certain information required under these Regulations, not necessarily disclosed elsewhere, is set out below: -

  • The Partnership is registered to carry on audit work in the UK by the Institute of Chartered Accountants in England & Wales.
  • Details about our audit registration can be viewed at , under reference C001257006.
  • Our professional indemnity insurer is Aviva Insurance Limited of Pitheavlis, Perth, PH2 0NH. The territorial coverage is worldwide excluding professional business carried out from an office in the United States of America or Canada and excludes any action for a claim brought in any court in the United States of America.
  • If during the provision of our professional services 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 & Wales which can be viewed at, section3, sub-section220.
  • In the conduct of audit work we are bound by the Audit Regulations and Guidance which can be found at
  • The firm is subject to the following codes of conduct: -
    • As members of the Institute of Chartered Accountants in England & Wales, their Code of Ethics which can be found at, section3; and

As auditors we are also governed by the APB Ethical Standards at

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