1.1 You may access most areas of this Website without registering your details with us.
1.2 By accessing any part of this Website, you shall be deemed to have accepted this legal notice in full. If you do not accept this legal notice in full, you must leave this Website immediately.
1.3 The Company / Subsidiary may revise this legal notice at any time by updating this posting. You should check this Website from time to time to review the then current legal notice, because it is binding on you. Certain provisions of this legal notice may be superseded by expressly designated legal notices or terms located on particular pages at this Website.
2.1 You are permitted to print and download extracts from this Website for your own use on the following basis: (a) no documents or related graphics on this Website are modified in any way; (b) no graphics on this Website are used separately from accompanying text; and (c) the Company’s / Subsidiary’s copyright and trade mark notices and this permission notice appear in all copies.
2.2 Unless otherwise stated, the copyright and other intellectual property rights in all material on this Website (including without limitation photographs and graphical images) are owned by the Company / Subsidiary or its licensors. For the purposes of this legal notice, any use of extracts from this Website other than in accordance with paragraph 2.1 above for any purpose is prohibited. If you breach any of the terms in this legal notice, your permission to use this Website automatically terminates and you must immediately destroy any downloaded or printed extracts from this Website.
2.3 Subject to paragraph 2.1, no part of this Website may be reproduced or stored in any other website or included in any public or private electronic retrieval system or service without the Company’s / Subsidiary’s prior written permission.
2.4 Any rights not expressly granted in these terms are reserved.
3. SERVICE ACCESS
3.1 While the Company / Subsidiary endeavours to ensure that this Website is normally available 24 hours a day, the Company / Subsidiary shall not be liable if for any reason this Website is unavailable at any time or for any period.
3.2 Access to this Website may be suspended temporarily and without notice in the case of system failure, maintenance or repair or for reasons beyond the Company’s / Subsidiary’s control.
4. VISITOR MATERIAL AND CONDUCT
4.2 You are prohibited from posting or transmitting to or from this Website any material: (a) that is threatening, defamatory, obscene, indecent, seditious, offensive, pornographic, abusive, liable to incite racial hatred, discriminatory, menacing, scandalous, inflammatory, blasphemous, in breach of confidence, in breach of privacy or which may cause annoyance or inconvenience; or (b) for which you have not obtained all necessary licences and/or approvals; or (c) which constitutes or encourages conduct that would be considered a criminal offence, give rise to civil liability, or otherwise be contrary to the law of or infringe the rights of any third party, in the UK or any other country in the world; or (d) which is technically harmful (including, without limitation, computer viruses, logic bombs, Trojan horses, worms, harmful components, corrupted data or other malicious software or harmful data).
4.3 You may not misuse the Website (including, without limitation, by hacking).
4.4 The Company / Subsidiary shall fully co-operate with any law enforcement authorities or court order requesting or directing the Company / Subsidiary to disclose the identity or locate anyone posting any material in breach of paragraph 4.2 or paragraph 4.3.
5. LINKS TO AND FROM OTHER WEBSITES
5.1 Links to third party websites on this Website are provided solely for your convenience. If you use these links, you leave this Website. The Company / Subsidiary has not reviewed all of these third party websites and does not control and is not responsible for these websites or their content or availability. The Company / Subsidiary therefore does not endorse or make any representations about them, or any material found there, or any results that may be obtained from using them. If you decide to access any of the third party websites linked to this Website, you do so entirely at your own risk.
5.2 If you would like to link to this Website, you may only do so on the basis that you link to, but do not replicate, the home page of this Website, and subject to the following conditions: (a) you do not remove, distort or otherwise alter the size or appearance of the website; (b) you do not create a frame or any other browser or border environment around this Website; (c) you do not in any way imply that the Company / Subsidiary is endorsing any products or services other than its own; (d) you do not misrepresent your relationship with the Company / Subsidiary nor present any other false information about the Company / Subsidiary; (e) you do not otherwise use any trade marks displayed on this Website without express written permission from the Company / Subsidiary; (f) you do not link from a website that is not owned by you; and (g) your website does not contain content that is distasteful, offensive or controversial, infringes any intellectual property rights or other rights of any other person or otherwise does not comply with all applicable laws and regulations.
5.3 The Company / Subsidiary expressly reserves the right to revoke the right granted in paragraph 5.2 for breach of these terms and to take any action it deems appropriate.
5.4 You shall fully indemnify the Company / Subsidiary for any loss or damage suffered by the Company / Subsidiary or any of its group companies for breach of paragraph 5.2.
6.1 While the Company / Subsidiary endeavours to ensure that the information on this Website is correct, the Company / Subsidiary does not warrant the accuracy and completeness of the material on this Website. The Company / Subsidiary may make changes to the material on this Website, or to the products and prices described in it, at any time without notice. The material on this Website may be out of date, and the Company / Subsidiary makes no commitment to update such material.
6.2 The material on this Website is provided “as is”, without any conditions, warranties or other terms of any kind. Accordingly, to the maximum extent permitted by law, the Company / Subsidiary provides you with this Website on the basis that the Company / Subsidiary excludes all representations, warranties, conditions and other terms (including, without limitation, the conditions implied by law of satisfactory quality, fitness for purpose and the use of reasonable care and skill) which but for this legal notice might have effect in relation to this Website.
7.1 The Company, Subsidiary, any other party (whether or not involved in creating, producing, maintaining or delivering this Website), and any of the Company’s / Subsidiary’s group companies and the officers, employees, shareholders or agents of any of them, exclude all liability and responsibility for any amount or kind of loss or damage that may result to you or a third party (including without limitation, any direct, indirect, punitive or consequential loss or damages, or any loss of income, profits, goodwill, data, contracts, use of money, or loss or damages arising from or connected in any way to business interruption, and whether in tort (including without limitation negligence), contract or otherwise) in connection with this Website in any way or in connection with the use, inability to use or the results of use of this Website, any websites linked to this Website or the material on such websites, including but not limited to loss or damage due to viruses that may infect your computer equipment, software, data or other property on account of your access to, use of, or browsing this Website or your downloading of any material from this Website or any websites linked to this Website.
7.2 While we take all reasonable attempts to exclude viruses from this website, we cannot ensure such attempts will be successful and we do not accept any liability for such viruses. You are recommended to take all appropriate safeguards before downloading information from this website.
7.3 Nothing in this legal notice shall exclude or limit the Company’s / Subsidiary’s liability for: (a) death or personal injury caused by negligence (as such term is defined by the Unfair Contract Terms Act 1977); or (b) fraud; or (c) misrepresentation as to a fundamental matter; or (d) any liability which cannot be excluded or limited under applicable law.
7.4 If your use of material on this Website results in the need for servicing, repair or correction of equipment, software or data, you assume all costs thereof.
7.5 You agree to defend, indemnify and hold us harmless from and against any and all claims, damages, costs and expenses arising from or related to your breach of any of these terms.
8. GOVERNING LAW AND JURISDICTION
This legal notice shall be governed by and construed in accordance with English law. Disputes arising in connection with this legal notice shall be subject to the exclusive jurisdiction of the English courts.
9. PROVISION OF SERVICES REGULATIONS 2009
Simpson Wood Limited 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/ under reference number C003878235.
In accordance with the disclosure requirements of the Provision of Services Regulations 2009, our professional indemnity insurer is Allianz Insurance PLC of 1 Wellington Place, Leeds, LS1 4AJ. 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 or Canada.
Professional rules for audit work are shown in the Audit Regulations and Guidance which can be found at www.icaew.com/auditnews. There are also the International Standards on Auditing (UK and Ireland) at http://www.frc.org.uk/Our-Work/Codes-Standards/Audit-and-assurance/Standards-and-guidance/Standards-and-guidance-for-auditors/Auditing-standards.aspx.
Codes of conduct to be followed by all members are the Institute’s Code of Ethics which can be found at www.icaew.com/regulations. For auditors there are also the APB Ethical Standards at http://www.frc.org.uk/Our-Work/Codes-Standards/Audit-and-assurance/Standards-and-guidance/Standards-and-guidance-for-auditors/Ethical-standards-for-auditors.aspx.
10. EMAIL DISCLAIMER
This email and its contents are subject to copyright and the information in it is confidential and may be legally privileged. It is intended only for the named recipient(s). Access to this email by anyone else is unauthorised. If you are not the intended recipient, any disclosure, copying, distribution or any action taken or omitted to be taken in reliance on it is prohibited and may be unlawful. If received in error please contact Simpson Wood Limited quoting the name of the sender and the addressee, then delete it from your system. Any information, statements or opinions contained in this message (including any attachments) are given by the author. They are not given on behalf of Simpson Wood Limited / Simpson Wood (Financial Services) Limited unless the message is sent by a partner or director. When addressed to our clients, any opinions or advice contained in this email are subject to the terms and conditions expressed in the governing Simpson Wood Limited / Simpson Wood (Financial Services) Limited client engagement letter. Please note that neither Simpson Wood Limited, Simpson Wood (Financial Services) Limited nor the sender accepts any responsibility for viruses and it is your responsibility to scan any attachments (if any).