Terms and Conditions

Regulated services

We are registered to carry on audit work in the UK by the Institute of Chartered Accountants in England and Wales and details about our audit registration can be viewed at www.auditregister.org.uk, under reference number C005774846. The Audit Regulations and Guidance and APB Ethical Standards that we are required to adhere to can be found at icaew.com/auditnews and at the FRC.

Professional Indemnity Insurance

In accordance with the disclosure requirements of the Services Regulations 2009, details of our professional indemnity insurer at the appropriate date, will be provided upon request. 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 bought in any court in the United States of America or Canada.

Copyright

All rights, including copyright, in Whitnalls web site and its contents, are either, owned or licensed by/to Whitnalls, or owned or licensed to The Holt Partnership Limited, or otherwise used by Whitnalls as permitted by applicable law.

In accessing Whitnalls web pages, you agree to access the contents solely for your own private use but not for any public use. You can download and use the service on a single CPU at a time and can print out a single hard copy of any part of the content on Whitnalls web site for your personal use.

Except as permitted above, you undertake not to copy, store in any medium (including in any other web site), distribute, transmit,
re-transmit, broadcast, modify, or show in public any part of Whitnalls web site without the prior written permission of 
Whitnalls or in accordance with the Copyright, Designs and Patents Act 1988.

Terms and Conditions 

Access to, and use of, this site is provided by Whitnalls subject to the following Terms and Conditions:

1. Use of this site constitutes your acceptance of these terms and conditions, which take effect immediately on your first use of the
site. Whitnalls reserves the right to change these terms and conditions at any time by posting changes online.

2. You are responsible for reviewing regularly information posted online to obtain notice of such changes. Your continued use of 
this site after changes are posted constitutes your acceptance of this agreement as modified by the posted changes.

3. Material may not be copied, reproduced, republished, downloaded, posted, broadcast or transmitted in any way except for your 
own personal non-commercial home use. Any other use requires the prior written permission of Whitnalls. You agree
not to adapt, alter or create a derivative work from any of the material contained in this site or use it for any other purpose other than 
for your personal non-commercial use. You agree to use this site only for lawful purposes, and in a manner that does not infringe 
the rights of, or restrict or inhibit the use and enjoyment of this site by any third party. Such restriction or inhibition includes, without 
limitation, conduct which is unlawful, or which may harass or cause distress or inconvenience to any person and the transmission
of obscene or offensive content or disruption of normal flow of dialogue within this site.

4. This site and the information, names, images, pictures, logos and icons regarding or relating to Whitnalls, its 
products and services (or to third party products and services), is provided "AS IS" and on an "IS AVAILABLE" basis without any 
representation or endorsement made and without warranty of any kind whether express or implied, including but not limited to the 
implied warranties of satisfactory quality, fitness for a particular purpose, non- infringement, compatibility, security and accuracy.
In no event will Whitnalls be liable for any damages including, without limitation, indirect or consequential damages, 
or any damages whatsoever arising from use or loss of use, data, or profits, whether in action of contract, negligence or other
tortious action, arising out of or in connection with the use of the site. Whitnalls does not warrant that the functions 
contained in the material contained in this site will be uninterrupted or error free, that defects will be corrected, or that this site or
the server that makes it available are free of viruses or bugs or represents the full functionality, accuracy, and reliability of the
materials. The names, images and logos identifying Whitnalls or third parties and their products and services are
proprietary marks of Whitnalls and/or third parties. Nothing contained herein shall be construed as conferring by 
implication, estoppel or otherwise any licence or right under any trademark or patent of Whitnalls, or any other third party.

5. If any of these Terms and Conditions should be determined to be illegal, invalid or otherwise unenforceable by reason of the
laws of any state or country in which these Terms and Conditions are intended to be effective, then to the extent and within the
jurisdiction which that Term or Condition is illegal, invalid or unenforceable, it shall be severed and deleted from this clause and 
the remaining terms and conditions shall survive, remain in full force and effect and continue to be binding and enforceable.

6. These Terms and Conditions shall be governed by and construed in accordance with the laws of England and Wales. Disputes 
arising here from shall be exclusively subject to the jurisdiction of the courts of England and Wales.

7. If these Terms and Conditions are not accepted in full, you do not have permission to access the contents of this web site and 
therefore should cease using this web site immediately.

Whitnalls


Cotton House


Old Hall Street


Liverpool 
L3 9TX