PART 2 TERMS OF BUSINESS ( 10 October 2018) The following terms of business apply to all engagements accepted by Taylor Brooker (TB-a). All work is carried out under these terms except where changes are expressly agreed in writing. 1.0 Professional rules and statutory obligations We will observe and act in accordance with the Bye-laws, regulations and Code of Ethics of ICAEW and will accept instructions to act for you on this basis. [In particular you give us the authority to correct errors made by HMRC if we become aware of them.] We will not be liable for any loss, damage or cost arising from our compliance with statutory or regulatory obligations. You can see copies of these requirements in our offices. The requirements are also available online at icaew.com/en/membership/regulations-standards-and-guidance. 2.0 Investment advice 2.1 If during the provision of professional services to you, you need advice on investments, we may have to refer you to someone