ICAEW Compliance Statement

ICAEW COMPLIANCE STATEMENT — AURELIANT GLOBAL ACCOUNTANTS

1. Introduction

Aureliant Global Accountants (“Aureliant”, “we”, “our”, “us”) is committed to the highest standards of professional ethics, quality, and regulatory compliance. Our work is guided by the Institute of Chartered Accountants in England and Wales (ICAEW), the ICAEW Code of Ethics, and the International Standards on Quality Management (ISQM 1 & 2).

This ICAEW Compliance Statement outlines how Aureliant upholds the principles of:

Integrity

Objectivity

Professional Competence & Due Care

Confidentiality

Professional Behaviour

These principles underpin every engagement, deliverable, and client interaction across our global operations.

2. Professional Standards & Ethical Framework

Aureliant adheres to the ICAEW Code of Ethics, which requires:

2.1 Integrity

We act with honesty, transparency, and fairness in all professional and business relationships.

2.2 Objectivity

We avoid conflicts of interest and ensure that professional judgement is not compromised by bias, undue influence, or personal interest.

2.3 Professional Competence & Due Care

We maintain the technical knowledge, skills, and professional competence necessary to deliver highquality advisory, auditsupport, and compliance services.

2.4 Confidentiality

We protect all client information and do not disclose it without proper authority or legal obligation.

2.5 Professional Behaviour

We comply with all relevant laws and regulations and avoid any conduct that discredits the profession or the ICAEW.

3. Quality Management (ISQM 1 & ISQM 2)

Aureliant maintains a robust Quality Management System aligned with:

ISQM 1 — Quality Management for Firms

ISQM 2 — Engagement Quality Reviews

Our system includes:

Governance & leadership oversight

Ethical and independence safeguards

Client acceptance & continuance procedures

Engagement performance controls

Monitoring, remediation, and continuous improvement

Documentation and audit trails

These controls ensure consistent, highquality delivery across all jurisdictions.

4. Independence & Conflict Management

Aureliant maintains strict independence policies consistent with ICAEW expectations.

We:

Conduct conflict checks before accepting engagements

Implement ethical walls where required

Decline engagements where independence cannot be maintained

Document all independence assessments

Our independence framework applies to:

Advisory services

Auditsupport services

Technical accounting engagements

Regulatory reporting

Structuring and compliance work

5. AntiMoney Laundering (AML) & CounterTerrorist Financing (CTF)

Aureliant complies with:

UK Money Laundering Regulations

Proceeds of Crime Act

Sanctions & PEP screening requirements

Global AML/CTF regulations in relevant jurisdictions

Our AML framework includes:

Client due diligence (CDD)

Enhanced due diligence (EDD) for highrisk clients

Beneficial ownership verification

Sourceoffunds and sourceofwealth checks

Ongoing monitoring

Suspicious activity reporting (SAR) procedures

We use secure, regulated thirdparty verification tools where appropriate.

6. Confidentiality & Data Protection

Aureliant protects client information in accordance with:

ICAEW confidentiality requirements

UK GDPR

EU GDPR (where applicable)

Data Protection Act 2018

Global privacy regulations

We implement:

Encryption

Access controls

Secure cloud infrastructure

Confidentiality agreements

Staff training

Data minimisation practices

Full details are available in our Privacy Policy at: https://aureliantglobal.com/privacy-policy (aureliantglobal.com in Bing)

7. Regulatory Reporting & Compliance

Where applicable, Aureliant aligns with:

International Standards on Auditing (ISAs)

IFRS and global financial reporting frameworks

UK Companies Act requirements

FCA, HMRC, SEC, PCAOB, ESMA, and other regulators

ESG and sustainability reporting frameworks

Warm Homes Plan compliance requirements

Our advisory and auditsupport services are designed to help clients meet regulatory obligations while maintaining independence and ethical boundaries.

8. Engagement Governance

Each engagement is governed by:

A formal Engagement Letter

Defined Scope of Work

Independence and conflict checks

Quality review procedures

Documentation and audit trails

Engagement quality reviews (where required)

Our Engagement Terms are available at: https://aureliantglobal.com/engagement-terms (aureliantglobal.com in Bing)

9. Training, Competence & Continuous Development

Aureliant maintains a structured professional development programme covering:

Technical accounting (IFRS, UK GAAP, global standards)

Audit methodology and assurance practices

Tax, regulatory, and compliance updates

ESG and sustainability frameworks

Digital, data, and AIenabled advisory

Ethics and independence training

All staff are required to complete annual CPD in line with ICAEW expectations.

10. Complaints & Professional Conduct

Aureliant is committed to resolving concerns promptly and professionally.

Clients may raise concerns via:

Email: compliance@aureliantglobal.com Website: https://aureliantglobal.com/contact

If a matter cannot be resolved internally, clients may escalate to the ICAEW in accordance with ICAEW’s complaints procedures.

11. Statement of Commitment

Aureliant reaffirms its commitment to:

Upholding ICAEW’s ethical principles

Maintaining independence and objectivity

Delivering highquality, regulatoraligned services

Protecting client confidentiality

Operating with integrity across all jurisdictions

Continuous improvement and professional excellence

This ICAEW Compliance Statement is reviewed annually and updated as required.

12. Contact Us

For compliance or regulatory enquiries:

Aureliant Global Accountants Limited

Email: compliance@aureliantglobal.com

Website: https://aureliantglobal.com