Terms of Use

Professional Regulation

We are Chartered Accountants and are regulated by the Institute of Chartered Accountants in England and Wales. Our professional rules may be accessed at www.icaew.com

Details about our audit registration can be viewed at www.auditregister.org.uk, under reference number C003804963. In accordance with the disclosure requirements of the Provision of Services Regulations 2009, our professional indemnity insurer is Markel (UK) Limited, Head Office, Verity House, 6 Canal Wharf, Leeds, LS11 5AS.

The territorial coverage is worldwide excluding professional business carried out from an office in the United States of America or Canada and excludes any action for a claim brought in any court in the United States of America or Canada.

The BWM website and all work featured within has been developed to our exact specifications, based on our own experiences and reflecting our own client relationships. It reflects our bespoke and cost effective approach to client work. BWM and BWMacfarlane are trading names of BWM Accountants Limited, a company registered in England and Wales with company number 4039000. A list of directors’ names is available for inspection at our registered office: Castle Chambers, 43 Castle Street, Liverpool L2 9SH. We use the word partner to refer to a director of BWM. We are also regulated by The Institute of Chartered Accountants in England and Wales as an Authorised Training Employer. VAT registration number 164 646350.

This is the Website of:

BWM, Castle Chambers, 43 Castle Street, Liverpool, L2 9SH.

All communications regarding this Website should be addressed to The Website Editor at the above address. Use of this Website is subject to the following terms of use:

  • You should only use the Website if you accept the following Website Terms and Conditions and Privacy Policy (together, the “Terms”). Your continued use of the Website signifies your acceptance of these Terms. If you do not accept all of these Terms, you should not use the Website.
  • We may modify these Terms at any time and we will inform you of any intended changes by posting a notice on the Website. If you do not wish to accept any amended Terms you should stop using the Website. Your continued use of the Website will signify your acceptance of any amended Terms.
  • The content and design of these pages are subject to copyright owned by BWM (© BWM) or used under licence from third party copyright owners. Reproduction is prohibited other than in accordance with the Full Copyright Notice. The Full Copyright Notice forms part of these terms and conditions.
  • This Website contains general information and does not constitute advice on any specific matter. Whilst BWM makes every effort to ensure that the content is accurate and up to date, nothing in these pages should be construed as professional advice. By using this Website you confirm that you have not relied on any such content. If you require advice on any specific accounts or taxation problem or any other matter, please contact us.
  • Whilst we try to make sure that the information contained on the Website is accurate, we give no assurances regarding the accuracy, currency or reliability of material on the Website.
  • We cannot accept any liability to you for any action you decide to take, or refrain from taking, as a result of information obtained from the Website.
  • From time to time this Website may also include links to other websites. These links are provided to provide further information and are not intended to signify that BWM endorses such website and/or content. BWM has no responsibility for the content of the linked website.
  • You may not create a link to this Website from another website or document without BWM’s prior written consent.
  • Your use of this Website and any dispute arising out of such use or the Website is subject to the Laws of England and Wales.
  • The internet is not a secure environment and we cannot guarantee that the Site and the server are free of computer viruses or other harmful applications. We recommend that you regularly update your browser software and use up-to-date anti-virus software to ensure that your access to the Website is as secure as possible.
  • THIS WEBSITE IS MADE AVAILABLE FOR PUBLIC VIEWING ON THE BASIS THAT BWM EXCLUDE TO THE FULLEST EXTENT LAWFULLY PERMITTED ALL LIABILITY WHATSOEVER FOR ANY LOSS OR DAMAGE HOWSOEVER ARISING OUT OF THE USE OF THIS WEBSITE OR RELIANCE UPON THE CONTENT OF THIS WEBSITE. BWM does not exclude BWM’s liability (if any) to you for personal injury or death resulting from BWM’s negligence, for fraud or for any matter which it would be illegal to exclude or to attempt to exclude.
  • BWM’s Privacy Policy forms part of these terms and conditions.
  • Your continued use of this Website indicates your acceptance of these terms and conditions.
  • BWM is regulated by the Institute of Chartered Accountants in England and Wales.



The contents of these pages are the © Copyright BWM 2004-2017. Reproduction of part or all of the contents in any form is prohibited other than in accordance with the following permission:

  • Licence to copy for personal use only. You may print or download to a local hard disk extracts for your personal use.
  • Licence to copy for limited purposes. You may copy the content to individual third parties for their personal information, but only if: you acknowledge the Website as the source of the material; and you inform the third party that these terms apply and the third party agrees to comply with these terms.

The licence to copy does not permit incorporation of the content or any part of it in any other work or publication in any form whatsoever. Without limiting the foregoing, no part of the Website may be:

  • distributed or copied for any commercial purpose; or
  • reproduced, transmitted or stored in any other website or other form of electronic retrieval system.