This website and its contents is owned by Thomas Westcott and is made available by Thomas Westcott to users on the basis of the terms below.

We are registered with the Institute of Chartered Accountants in England and Wales as Chartered Accountants and can be found on the register at using our firm name and location.


Material from the site may be downloaded, viewed, printed, copied on to the hard disc of your computer and used for your own personal, non-commercial purposes in good faith only.

No right is granted to use the site to transmit or re-circulate any material to any third party except where expressly permitted; or in such a way as to remove the copyright or trademark notice(s) from any copies of any material made in accordance with these terms.


Thomas Westcott uses reasonable care to make sure that the information contained on this site is accurate and up to date. However, all use of the information provided on this site is at your own risk and Thomas Westcott do not accept any liability arising out of any reliance placed on the information contained within the site. Any specific facts should be checked directly with Thomas Westcott prior to reliance on them. You should obtain specific professional advice from Thomas Westcott or an alternative professional advisor before making any decisions based on the information contained within the site.

Thomas Westcott has no control over the use to which the information contained on the site may be put by the user and Thomas Westcott does not, therefore, accept any liability arising out of any reliance on such information.

Links To and From Other Websites

The site may contain links to external websites. These links are included to give users the opportunity to access other pages that may be of assistance to them. Thomas Westcott has not reviewed all of these third party websites and does not control and is not responsible for them nor their content or availability. Thomas Westcott does not, therefore, endorse or make any representations about them or any material thereon and if you decide to access any of the third party websites linked to the Thomas Westcott website you do so entirely at your own risk.


Thomas Westcott has taken reasonable effort to ensure that the site is free from viruses. However, no warranties are given that it is free from viruses and users are responsible for ensuring that they have installed adequate virus checking software. Thomas Westcott provides no guarantee that this website and any software; email; files or programme is free from virus or other computer code and accept no liability in this regard.


In carrying out our audit work we are subject to the code of ethics which can be found at ICAEW Ethics with respect to audit work we are also subject to the APB Ethical Standards which can be found by searching for 'Ethical Standards' at