Moore Kingston Smith LLP

Provision Of Services Regulations 2009

The firm is authorised and regulated by the Solicitors Regulation Authority (SRA). Details of our licence to provide legal services can be found on the register of licensed bodies maintained by the SRA which can be searched on the SRA website at Further details in relation to the SRA can be found on the SRA’s website at

The SRA only regulates certain legal services provided by the firm and, where we provide services which are regulated by the SRA, we will inform clients in writing, identifying the specific services which are subject to SRA regulation.

Legal form: A limited liability partnership registered in England & Wales

Service: Chartered Accountants

Registered office and postal address: 9 Appold Street, London EC2A 2AP

Telephone: +44 (0)20 4582 1000

Public registers: Details about the limited liability partnership’s registration can be viewed at under reference number OC317343. Details of our audit registration can be viewed at for the UK, under reference number C001377206.

Details of our Public Interest Entity audit registration can be viewed at using the firm’s name or the reference number C001377206. We are registered in the USA with the PCAOB. Their register can be accessed from using the firm’s name or reference number 6769.

Details of our audit registration for Guernsey can be viewed at, under the firm’s name or registration number RA-33.

Consumer credit licence: Our consumer credit licence is provided via the Institute of Chartered Accountants in England and Wales. The relevant licence number is G900009. The consumer credit register can be found at

Authorisation scheme: Moore Kingston Smith LLP is an ICAEW member firm and a firm of Chartered Accountants. It is also registered to carry on audit work in the UK and regulated for a range of investment business activities by the Institute of Chartered Accountants in England and Wales. Professional rules and code of conduct can be accessed on their website.

All insolvency practitioners are licensed in the United Kingdom by the institute of Chartered Accountants in England and Wales and are bound by their code of ethics. Partners acting as administrative receivers. Administrators or supervisors of voluntary arrangements act as agents for the debtor and without personal liability

VAT number: 243 6397 49

General terms and conditions: A letter of engagement detailing our terms and conditions will be provided at the commencement of any engagement to which they apply.

Applicable law: Unless otherwise agreed, English law, with the English Courts having exclusive jurisdiction in relation to any claim, dispute or difference concerning the service and any matter arising from it.

Insurance: Our professional indemnity insurer is Axis Specialty Europe SE, 52 Lime Street, London, EC3M 7AF. The territorial coverage is worldwide.


We want to give you the best possible service. However, if at any point you become unhappy or concerned about the service we have provided then you should inform us immediately, so that we can do our best to resolve the problem.

In the first instance it may be helpful to contact the client service partner who is working on your case to discuss your concerns and we will do our best to resolve any issues at this stage. If you would like to make a formal complaint, then you can read our full complaints procedure here. Making a complaint will not adversely affect how we handle your case.

The Legal Ombudsman can help you if we are unable to resolve a complaint ourselves relating to legal services regulated by the SRA. The Legal Ombudsman will look at your complaint independently and it will not adversely affect how we handle your case.

Before accepting a complaint for investigation, the Legal Ombudsman will check that you have tried to resolve your complaint with us first. If you have, then you must take your complaint to the Legal Ombudsman:

  • Within six months of receiving our final response to your complaint; and
  • No more than one year from the date of act or omission being complained about; or
  • No more than one year from the date when you should reasonably have known that there was cause for complaint.

For more information about the Legal Ombudsman, please contact:

Call: 0300 555 0333 between 9.00 to 17.00


Legal Ombudsman PO Box 6806, Wolverhampton WV1 9WJ

What to do if you are unhappy with our behaviour

The Solicitors Regulation Authority can help you if you are concerned about our behaviour. This could be for things like dishonesty, taking or losing your money or treating you unfairly because of your age, a disability or other characteristic.

Visit their website to see how you can raise your concerns with the Solicitors Regulation Authority:

If you have a complaint about our bill and it relates to legal services provided by us, you may also be able to apply to the court for an assessment of the bill under Part III of the Solicitors Act 1974.

SRA diversity submission

A summary of the diversity data that we have submitted to the SRA is available here.

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