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rsmuk.com

The UK group of companies and LLPs trading as RSM is a member of the RSM network. RSM is the trading name used by the members of the RSM network. Each member

of the RSM network is an independent accounting and consulting firm each of which practises in its own right. The RSM network is not itself a separate legal entity of any

description in any jurisdiction. The RSM network is administered by RSM International Limited, a company registered in England and Wales (company number 4040598)

whose registered office is at 50 Cannon Street, London EC4N 6JJ. The brand and trademark RSM and other intellectual property rights used by members of the network are

owned by RSM International Association, an association governed by article 60 et seq of the Civil Code of Switzerland whose seat is in Zug.

RSM Corporate Finance LLP, RSM Restructuring Advisory LLP, RSM Risk Assurance Services LLP, RSM Tax and Advisory Services LLP, RSM UK Audit LLP, RSM UK

Consulting LLP, RSM Northern Ireland (UK) Limited and RSM UK Tax and Accounting Limited are not authorised under the Financial Services and Markets Act 2000

but we are able in certain circumstances to offer a limited range of investment services because we are licensed by the Institute of Chartered Accountants in England

and Wales. We can provide these investment services if they are an incidental part of the professional services we have been engaged to provide. RSM Legal LLP is

authorised and regulated by the Solicitors Regulation Authority, reference number 626317, to undertake reserved and non-reserved legal activities. It is not authorised

under the Financial Services and Markets Act 2000 but is able in certain circumstances to offer a limited range of investment services because it is authorised and

regulated by the Solicitors Regulation Authority and may provide investment services if they are an incidental part of the professional services that it has been engaged

to provide. RSM & Co (UK) Limited is authorised and regulated by the Financial Conduct Authority to conduct a range of investment business activities. Whilst every

effort has been made to ensure accuracy, information contained in this communication may not be comprehensive and recipients should not act upon it without

seeking professional advice.

© 2021 RSM UK Group LLP, all rights reserved. 7551

Contact us

Jonathan Ericson

Head of Audit

T +44 (0) 1293 591 760

jonathan.ericson@rsmuk.com

Tom McMorrow

Director of Policy, Regulation, and Ethics

T +44 (0) 1324 667 246

tom.mcmorrow@rsmuk.com

Sarah Woods

Technical Communications Manager

T +44 (0)1212 143 158

sarah.woods@rsmuk.com

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