13. Professional Rules, Statutory Obligations and Regulatory Bodies and Requirements
13.1 If Your services are provided by Group companies regulated by ICAEW https://www.icaew.com/:
13.1.1 We are required to, and will, observe and act in accordance with the byelaws, regulations and code of ethics of the Institute of Chartered Accountants in England and Wales (Including Professional Conduct in Relation to Taxation) and will accept instructions to act for you on that basis. These requirements are available online: http://www.icaew.com/regulation.
13.1.2 In particular, if relevant, please note that You give Us the authority to, and We will, correct errors made by HMRC, the IRS or any other tax authority where We become aware of them.
13.1.3 When dealing with HMRC on Your behalf We are required to be honest and to take reasonable care to ensure that the information You provide is correct. To enable Us to do this, You are required to be honest with Us and to provide Us with all necessary information in a timely manner. For more information about ‘Your Charter’ for Your dealings with HMRC, see https://www.gov.uk/government/publications/your-charter. To the best of Our abilities, We will ensure that HMRC meets its side of the Charter in its dealings with You.
13.2 If Your Services are provided by Group companies regulated by FCA https://www.fca.org.uk/ see https://www.azets.com/en-uk/terms-of-business/service-specific-terms/regulatory-information-for-fca-regulated-businesses.
13.3 Our obligations in respect of USA Foreign Account Tax Compliance Act (FATCA) and/or OECD Common Reporting Standard are set out in https://www.azets.com/en-uk/terms-of-business/service-specific-terms/fatca.
13.4 In performing Our obligations under this Agreement, We shall comply with all applicable laws including relating to modern slavery, anti-bribery and anti-corruption in the UK including but not limited to the Bribery Act 2010.
13.5 Certain other information required by the Provision of Services Regulations 2009 (SI 2009/2999) in respect of Our companies is available on Our Website: https://www.azets.com/en-uk/legal-regulatory-information