Audit services are provided by HW Fisher Audit, a trading name of Sumer Auditco Limited, which is registered to carry out audit work in the UK.
HW Fisher is a trading name of HW Fisher Professional Services Limited and HW Fisher Business Solutions Limited which are accountancy practices regulated by the Institute of Chartered Accountants in England & Wales (“ICAEW”).
HW Fisher Forensic is a trading name of a specialist division of HW Fisher Professional Services Limited.
HW Fisher Professional Services Limited and HW Fisher Business Solutions Limited are not authorised under the Financial Services and Markets Act 2000 but are regulated by the ICAEW for a range of investment business activities. They can provide these investment services only as an incidental part of the professional services they have been engaged to provide.
Details of the audit registration can be viewed at www.auditregister.org.uk under reference C01101214.
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