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Disclosure
Horwath Clark Whitehill LLP is a limited liability partnership registered in England and Wales with registered number OC307043 with offices in London [etc ]. Registered office: St Bride's House, 10 Salisbury Square, London, EC4Y 8EH. It is registered to carry on company audit work by the Institute of Chartered Accountants in England and Wales and is authorised and regulated by the Financial Services Authority. In particular the following are separate and independent firms, and those entities and Horwath Clark Whitehill LLP cannot be held liable for the acts or omissions of each other:
These entities are registered (like Horwath Clark Whitehill LLP) to carry on company audit work by the Institute of Chartered Accountants in England and Wales and apart from the Isle of Man, regulated for a range of investment business activities by the Institute of Chartered Accountants in England and Wales. None of the above entities is a partnership, or in partnership with another person, and where an individual is described as a "partner" in relation to one of those entities, that person is a senior member or employee for consultant to that entity with professional standing and experience equivalent to that commonly associated with the status of partner. In accordance with the disclosure requirements of the Services Regulations 2009, our professional indemnity insurer is Markel International Insurance Co Ltd of The International Underwriting Association, London Underwriting Centre, 3 Minster Court, Mincing Lane, London EC3R 7DD. The territorial coverage of the insurance is worldwide with certain restrictions on a claim brought in respect of professional business in the United States of America or Canada. Horwath Clark Whitehill LLP are registered auditors and eligible to carry out statutory audit work. The professional rules, for audit work, are the Audit Regulations and Guidance which can be found at www.icaew.com/auditnews and the International Standards on Auditing (UK and Ireland) which can be found at www.frc.org.uk/apb/publications/isa.cfm. For HCW Recovery Solutions LLP, the professional rules are the Insolvency Regulations and Guidance Notes at www.icaew.com/insolvency and the Statements of Insolvency Practice at www.icaew.com/index.cfm/route/136345. If 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 and Wales which can be viewed at www.icaew.com/membershandbook, section 3, sub-section 220. The codes of conduct we are subject to are the Institute of Chartered Accountants in England and Wales’s Code of Ethics which can be found at www.icaew.com/membershandbook, section 3. Also, as auditors, there are also the APB Ethical Standards at www.frc.org.uk/apb/publications/ethical.cfm. For HCW Recovery Solutions LLP, the codes of conduct are the specific part of the Institute of Chartered Accountants in England and Wales’s Code of Ethics which is applicable to them, at www.icaew.com/membershandbook, section 3.6. All of these codes and regulations are in English. Privacy Policy (Effective 01 June, 2007) Horwath Clark Whitehill LLP intends for http://www.horwathcw.com (the Site) to complement the services that the firm provides. This statement sets forth our privacy policy in relation to information we collect from this Site, describing the practices we follow to respect the privacy of all visitors. At Horwath Clark Whitehill LLP we have focused on implementing fair information practices that are designed to protect your privacy. If you have questions or you do not feel that your concerns have been addressed in our privacy statement, or you just want to talk with us, feel free to contact us by e-mail at enquiry@horwath.co.uk Data Collection We collect personally identifiable information that is voluntarily provided by visitors to this Site (User Data). The User Data that Horwath Clark Whitehill LLP receives from Site visitors includes name, title, address, e-mail address, screen name, telephone and fax numbers, and any other information provided by visitors in e-mail messages or attachments thereto.
Horwath Clark Whitehill LLP's intention is not to seek any sensitive information through our Site unless legally required for recruiting purposes. Sensitive information includes a number of types of data relating to: race or ethnic origin; political opinions; religious or other similar beliefs; trade union membership; physical or mental health; sexual life or criminal record. Use of User Data User Data obtained by the Site is used for internal business purposes of Horwath Clark Whitehill LLP and in connection with a visitor's request. This data is not shared with others for unrelated purposes unless stated in this Privacy Policy or otherwise communicated to the Site visitor. Horwath Clark Whitehill LLP makes every practical effort to avoid excessive or irrelevant collection of data. If a visitor believes the Site has collected excessive information, we encourage the visitor to contact us at enquiry@horwath.co.uk to raise any concerns. Third Parties It is Horwath Clark Whitehill LLP ’s policy only to disclose User Data to third parties under the following circumstances:
Use of Cookies A cookie is a tiny element of data that a website can send to a visitor's computer's browser so that this computer will be recognised by the site on their return. Cookies allow our web server to recognise a computer on connection to the Site, which in turn allows the server to make downloading of pages faster than on first viewing. In addition, cookies may also be used by us to establish statistics about the use of the Site by Internet users by gathering and analysing data such as: most visited pages, time spent by users on each page, site performance, etc. By collecting and using such data, we hope to improve the quality of the Site. The data collected by our servers and/or through cookies that may be placed on your computer will not be kept for longer than is necessary to fulfil the purposes mentioned above. In any event, such information may not be kept for longer than one year. All Horwath Clark Whitehill LLP servers and computer systems are protected from outside intrusions. As a result, all data that may be collected about Site viewers through the use of cookies will be protected from unauthorised access. Cookies used on the Site are only active for the duration of the visit. Cookies used on this site are not stored on visitor's computer once you have closed your web browser. Information generated by the use of cookies may be compiled into an aggregate form so that no individual can be identified. We may at some stage use cookies to identify users when they visit the Site to use personalised services. In such circumstances these cookies may be kept on the hard drive of their computer following closure of the web browser. Cookies used in connection with such services enable us to build up a profile of our users and to develop personalised versions of the Site. For more information about cookies, please see the Information Commissioner's website home page or the Interactive Advertising Bureau. A visitor may choose to not receive a cookie file by enabling your web browser to refuse cookies. The procedure for refusal of cookies may vary for different software products. Please check with your internet browser software help or your software supplier if you wish to refuse cookies. Transfer of User Data outside the User Jurisdiction The Internet is a global environment. In order to provide the Site we may need to transfer User Data to locations outside the jurisdiction in which a visitor is viewing the Site (the User Jurisdiction) and process User Data outside the User Jurisdiction. If the User Jurisdiction is within the European Economic Area (the EEA) please note that such transfers and processing of personal data may be in locations outside the EEA. Any data sent or uploaded by users may be accessible in jurisdictions outside the User Jurisdiction (including outside the EEA). The level of data protection offered in such jurisdictions may be less than that offered within the User Jurisdiction or (as the case may be) within the EEA.
Choices
By continuing to use the Site and by providing any personal data (including sensitive personal data) to us via the Site or e-mail addresses provided on the Site, visitors are consenting to our use of your personal data as set out in this Privacy Policy. Please do not send us any personal data if you do not want that information to be used by us in this manner. All documents, programs, publications, designs, products, processes, software, technology, information, and ideas (Content) provided by or described in this Site are the property of Horwath Clark Whitehill LLP and/or its affiliates or suppliers and are protected by U.K and international copyright laws and other intellectual property laws. The Content is provided to users of this Site for informational purposes only. Except as expressly permitted below or by applicable law, users may not copy (except to the extent required in order to use the site in accordance with the Legal Notice), store in any medium (including in any other website), distribute, transmit, re-transmit, broadcast, modify, or otherwise make available or communicate to the public any part of the Site or systematically extract material from the Site or any document available through it or in any other way exploit commercially all or any part of the Site or any document available through it without our prior written permission. Users may print or save one copy of any page of the Site and documents available through it (other than documents provided by third parties) for their own personal use.
The information contained in www.horwathcw.com Website (Site) is owned and operated by Horwath Clark Whitehill LLP and is for general guidance on matters of interest only. The application and impact of laws can vary widely based on the specific facts involved. All information in this Site is provided "as is," with no guarantee of completeness, accuracy, timeliness, or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including but not limited to warranties of performance, merchantability, and fitness for a particular purpose.
While we have made every attempt to ensure that the information contained in this Site has been obtained from reliable sources, Horwath Clark Whitehill LLP is not responsible for any errors or omissions, or for the results obtained from the use of this information.
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