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General Terms of Business

  

These General Terms of Business (“General Terms”) apply to the delivery of services by KPI Organization to a client pursuant to a letter enclosing these General Terms and recording the engagement (“the Engagement Letter”).

Definitions

KPI Org (“KPI Org”) is an Indian entity. Member firms of the KPI Org network of independent firms are affiliated with KPI Org.

KPI Org provides no client services. Services are provided solely by member firms in their respective geographic areas.

The information contained and accessed on this site (the "Site") is provided by the KPI Org entity indicated on the homepage as owner of the Site ("KPI Org") for general guidance and is intended to offer the user general information of interest. The information provided is not intended to replace or serve as substitute for any audit, advisory, tax or other professional advice, consultation or service. You should consult with a KPI Org professional in the respective audit, advisory, tax or other professional area to obtain such services.

The application of laws and regulations may vary depending on specific facts or circumstances. Due to the nature of electronic communication processes, KPI Org does not guarantee or warrant the Site will be uninterrupted, without delay, error-free, omission-free, or free of viruses. Therefore, the information is provided 'as is' without warranties of any kind, express or implied, including accuracy, timeliness and completeness. In no event shall KPI Org, KPI Org, or any KPI Org member firm, or any of their respective partners, principals, agents or employees, be liable for any direct, indirect, incidental, special, exemplary, punitive, consequential or other damages (including but not limited to, liability for loss of use, data or profits), without regard to the form of any action, including but not limited to, contract, negligence or other tortious actions, arising out of or in connection with the Site, any content on or accessed by use of the Site, or any copying, display or other use.

As content on the Site (including any concepts, ideas, methods, procedures, processes, know-how, techniques, programs, publications, models, products templates, technologies, software, designs, art work, graphics and information on or described in the Site) may be copyrighted, proprietary and subject to intellectual property or other rights (which rights are owned by KPI Org, a member firm of the KPI Org network of independent firms or other third parties), any unauthorized use of any materials on the Site may violate copyright, trademark and other laws or applicable intellectual property or other rights. Users are encouraged to print or distribute content (e.g., via link on a social network) provided that:

  • The use of the content is personal and non-commercial.
  • All copyright, trademark and similar notices      are retained.
  • The content is not used as or implies that KPI      Org, KPI Org or any KPI Org member firm is providing a testimonial or      endorsement of an organization, its products or services.

Materials on the Site may not be modified, reproduced, publicly displayed, performed, distributed or used for any public or commercial purposes without explicit written permission from the appropriate content or material provider (including third-party links). KPI Org bears no risk, responsibility or liability in the event that a user does not obtain such explicit written permission as advised by KPI Org.

The KPI Org name and logo are registered trademarks or trademarks of KPI Org and other product and service names mentioned on the Site may be the registered trademarks or trademarks of KPI Org or a member firm of the KPI Org network of independent firms or their respective affiliates. Use of these marks requires express prior permission from, and a license agreement with, KPI Org or a KPI Org member firm. Unauthorized use of these and any other of KPI Org's portfolio of trademarks will be prohibited to the fullest extent of the law. To request this written approval, contact the webmaster or use the "Contact us" feature.

Third-party links are provided as a convenience to our users. KPI Org does not control and is not responsible for any of these sites or their content. KPI Org vigorously protects its reputation and trademarks and KPI Org reserves the right to request removal of any link to our web site.

The following web link activities are explicitly prohibited by KPI Org and may present trademark and copyright infringement issues:

  • links that involve unauthorized use of our      logo
  • a form of link that disguises the URL and/or      bypasses the homepage or pages containing the entity copyright, legal      disclaimer and online policy statement.

Services means the services to be delivered by us under the Engagement Letter. KPI Organization or we (or derivatives) means the KPI Organization contracting party as identified by the Engagement Letter. Engagement Team means KPI Organization Persons (excluding corporate bodies) involved in delivering the Services. you (and derivatives) means the addressee (or addressees) of the Engagement Letter. Services Contract means the contract formed by the Engagement Letter and these General Terms, together with any appended other terms applicable to the Services (“Additional Terms”). KPI Organization Persons means the KPI Organization contracting party, each and all of our partners or directors, employees and agents, together with any other body associated with us and each and all of its partners, directors, employees and agents and “KPI Organization Person” shall mean any one of them. Other KPI Organization Person(s) means, collectively or individually, KPI Organization Persons who are not members of the Engagement Team. agents (when referable to KPI Organization) means persons whom we authorise to act on our behalf or whom we treat as our employees, and for whose conduct we accept responsibility, in connection with the Services. Other Beneficiaries means any person or organisation identified in and for whom you sign the Engagement Letter (other than you) as a beneficiary of the Services or any product thereof.

Our responsibilities

1 The Engagement Letter shall set out the Services to be delivered by us and associated matters and may vary these General Terms.

  1. The Services shall be delivered with      reasonable skill and care.
  2. We shall form an Engagement Team, to include      individuals (if any) named in the Engagement Letter. We may substitute any      who are named for others of equal or similar skills but we shall consult      you before doing so.

4 We may acquire sensitive information concerning your business or affairs while delivering the Services (“Confidential Information”). We shall preserve the confidentiality of Confidential Information and we shall not disclose it beyond the Engagement Team unless permitted by you or by this clause. We shall comply with the confidentiality standards of the ICAEW and we shall adhere to the confidentiality restrictions of any other Indian authority with powers over us, as well as any obligations imposed on us by Indian Law. We shall be entitled to comply with any requirement of Indian Law, the ICAEW, or any other Indian regulatory body with powers over us, to disclose Confidential Information. Information relating to you, to our relationship with you, and to the Services, including Confidential Information, may be shared by us with Other KPI Organization Persons, and may be accessed by other parties who facilitate the administration of our business or support our infrastructure. We shall remain responsible for preserving confidentiality if Confidential Information is shared with Other KPI Organization Persons or accessed by such other parties. We may remove, or arrange for the removal of, names and any other identifiers from Confidential Information and then use such anonymised information for lawful purposes chosen at our discretion. This clause shall not apply where Confidential Information properly enters the public domain. This clause shall not prohibit our disclosure of Confidential Information, in confidence, to our professional indemnity insurers or advisers. For the purposes of marketing or publicising or selling our services we may wish to disclose that we have performed work (including the Services) for you, in which event we may identify you by your name and we may indicate only the general nature or category of such work (or of the Services) and any details which have properly entered the public domain.

  1. We may supply written advice or confirm oral      advice in writing or deliver a final written report or make a final oral      presentation. We may also supply oral, draft or interim advice or reports      or presentations but in such circumstances our written advice or our final      written report shall prevail. No reliance shall be placed by you on      anything draft or interim. Where you wish to rely on anything provided      orally, you shall inform us and we shall supply final documentary      confirmation.
  2. We shall not be obliged to update any advice,      report or other product of the Services, oral or written, for events      occurring after the advice, report or product concerned has been issued in      final form. © 2016 KPI Organization, a India limited liability partnership,      is a member firm of the KPI Organization network of independent member      firms affiliated with KPI Organization LLC, an Indian entity. All rights      reserved. General Terms of Business General Terms v6.2 - 10.14
  3. Any product of the Services in any form or      medium shall be supplied for your benefit and information only. Save as      may be required by law or by a competent regulatory authority (in which      case you shall, unless prohibited by law, inform us in advance), it shall      not be copied, referred to or disclosed by you, in whole (save for your      own internal purposes) or in part, without our prior written consent. You      shall not quote our name or reproduce our logo in any form or medium      without our prior written consent. You may disclose in whole any product      of the Services to your legal and other professional advisers if seeking      advice in relation to the Services, provided that when doing so you inform      them that (i) disclosure by them (save for their own internal purposes or      where compelled) is not permitted without our prior written consent, and      that (ii) to the fullest extent permitted by law we accept no      responsibility or liability to them in connection with the Services.
  4. Any advice, opinion, statement of expectation,      forecast or recommendation supplied by us shall not amount to any form of      guarantee that we have determined or predicted future events or      circumstances.

Ownership

  1. We shall retain ownership of the copyright and      all other intellectual property rights in the product of the Services,      whether oral or tangible, and ownership of our working papers. You shall      acquire ownership of any product of the Services in its tangible form on      payment of our Charges. For the purposes of delivering services to you or      other clients, KPI Organization, the Engagement Team and Other KPI      Organization Persons shall be entitled to use, develop or share with each      other knowledge, experience and skills of general application gained      through performing the Services.

Our charges

  1. We shall render invoices in respect of the      Services comprising fees, outlays and VAT thereon (where appropriate),      plus any overseas taxes that might be payable thereon or deductible      therefrom (“Our Charges”). Details of our Charges and any special payment      terms shall be set out in the Engagement Letter. Our fees shall be based      on the degree of responsibility of Engagement Team members involved in      delivering the Services, their skill and time spent by them and the nature      and complexity of the Services. Outlays include both directly incurred      costs and an amount, equal to 2.5% of the value of time, to cover      incidental expenses. Our Charges may differ from any prior estimates or      quotations.
  2. In return for the delivery of the Services by      us, you shall pay our Charges (without any right of set-off), on      presentation of our invoice or at such other time as may be specified in      the Engagement Letter.

11.1 We may charge interest on any outstanding balances at the statutory rate from time to time in force (this rate applying after as well as before any court award or judgement in our favour in respect of outstanding balances).

11.2 If the Services Contract is terminated or suspended, we shall be entitled to payment for outlays incurred and to payment of fees for Services performed, plus VAT thereon (where appropriate). Our fees shall in this event be calculated by reference to our hourly rates at the time of performance of the Services.

11.3 Where there is more than one addressee of the Engagement Letter, unless the Engagement Letter provides otherwise, all of you shall be liable to pay our Charges in full separately and together as a group.

11.4 If we are required by any court or regulatory body in any proceedings or forum in which we are not a party or participant but you are, or if we are required by a parliamentary select committee or body, to provide information or to produce documents relating in any way to the Services, you shall pay our costs incurred in preparing for and responding to any such requirement at our standard rates applicable at the time of responding, together with outlays including legal expenses, and VAT thereon (where appropriate).

Your responsibilities

  1. Where there is more than one of you, this      clause applies to each of you separately and not collectively.      Notwithstanding our duties and responsibilities in relation to the      Services, you shall retain responsibility and accountability for managing      your affairs, deciding on what to do after receiving any product of the      Services, implementing any advice or recommendations provided by us, and      realising any benefits requiring activity by you.
  2. Where you require us or the nature of the      Services is such that it is likely to be more efficient for us to perform      Services at your premises or using your computer systems or telephone      networks, you shall ensure that all necessary arrangements are made for      access, security procedures, virus checks, facilities, licences or      consents (without cost to us).
  3. You shall not, directly or indirectly, solicit      the employment of any of our partners, directors or employees, involved in      performing the Services, during performance or for a period of 3 months      following their completion or following termination of the Services      Contract, without our prior written consent. This prohibition shall not      prevent you at any time from running recruitment advertising campaigns nor      from offering employment to any of our partners, directors or employees      who may respond to any such campaign. © 2016 KPI Organization LLP, a India      limited liability partnership, is a member firm of the KPI Organization      network of independent member firms affiliated with KPI Organization LLC, an      Indian entity. All rights reserved. General Terms v6.2 - 10.14

Information

  1. To enable us to perform the Services, you      shall supply promptly all information and assistance and all access to      documentation in your possession, custody or under your control and to      personnel under your control where required by us. You shall use your best      endeavours to procure these supplies where not in your possession or      custody or under your control. You shall inform us of any information or      developments which may come to your notice and which might have a bearing      on the Services. You shall supply information in response to our enquiries      (if any) to enable us to comply with our statutory responsibilities to      make disclosures to relevant authorities in respect of money laundering      and any other criminal activity that we may encounter during performance      of the Services and any such disclosures may include Confidential Information.
  2. We may rely on any instructions, requests or      information supplied, orally or in writing, by any person whom we believe      to be authorised by you to communicate with us for such purposes. We may      communicate with you by electronic mail where any such person wishes us to      do so, on the basis that in consenting to this method of communication you      accept the inherent risks, that to the extent permitted by law we may      intercept such communications in order to monitor them for internal      compliance or other statutory purposes, and that you shall perform virus      checks. We may at your request send documents to an electronic storage      facility hosted or controlled by you or at your direction, in which event      you shall be responsible for security and confidentiality at such      facility.
  3. We may receive information from you or from      other sources in the course of delivering the Services. To the fullest      extent permitted by law, we shall not be liable to you for any loss or      damage suffered by you arising from fraud, misrepresentation, withholding      of information material or relevant to the Services or required by us, or      other default relating to such information, whether on your part or that      of the other information sources, unless such fraud, misrepresentation,      withholding or such other default is evident to us without further      enquiry. Knowledge and conflicts
  4. In clauses 18 to 24 “Barriers” means      safeguards designed to facilitate the protection of each client’s      interests and may include (for example): separate teams, their      geographical and operational separation and/or access controls over data,      computer servers and electronic mail systems.
  5. The Engagement Team shall not be required,      expected or deemed to have knowledge of any information known to Other KPI      Organization Persons which is not known to the Engagement Team.
  6. The Engagement Team shall not be required to      make use of or to disclose to you any information, whether known to them      personally or known to Other KPI Organization Persons, which is      confidential to another client.
  7. KPI Organization Persons may be delivering      services to, or be approached to deliver services to, another party or      parties who has or have interests which compete or conflict with yours (a      “Conflicting Party” or “Conflicting Parties”).
  8. KPI Organization Persons are and shall remain      free to deliver services to Conflicting Parties, except that where the      interests of the Conflicting Party conflict with yours specifically and      directly in relation to the subject matter of the Services: the Engagement      Team shall not deliver services to the Conflicting Party; and Other KPI      Organization Persons may only deliver services to the Conflicting Party      where appropriate Barriers are put in place. The effective operation of      such Barriers shall constitute sufficient steps to avoid any real risk of      a breach of our duty of confidence to you.
  9. We seek to identify Conflicting Parties in the      circumstances set out in clause 22. If you know or become aware that a KPI      Organization Person is advising or proposing to advise such a Conflicting      Party, you shall inform us promptly.
  10. Where a party has engaged us to deliver services      before you have done so and subsequently circumstances change, we may      consider that, even with Barriers operating, your interests are likely to      be prejudiced and we may not be satisfied that the situation can be      managed. In that event we may have to terminate the Services Contract and      we shall be entitled to do so on notice taking effect immediately on      delivery but we shall consult you before we take that step.

The Services Contract

  1. The Services Contract sets out the entire      agreement and understanding between you and us in connection with the      Services. Without affecting KPI Organization’s responsibilities for other      services it is engaged to perform on terms agreed separately in writing,      the Services Contract supersedes and relieves you and KPI Organization      from liability (if any) that might otherwise arise for any prior      agreements, understandings, arrangements, statements or representations      (unless made fraudulently) as to any facts or matters relating to you or      to KPI Organization or the Services. Any modifications or variations to      the Services Contract must be in writing and signed by each of us. If      there is any inconsistency between the Engagement Letter and any other      elements of the Services Contract, the Engagement Letter shall prevail. If      there is any inconsistency between these General Terms and Additional      Terms that may apply, the Additional Terms shall prevail. © 2016 KPI      Organization LLP, a India limited liability partnership, is a member firm      of the KPI Organization network of independent member firms affiliated      with KPI Organization LLC, an Indian entity. All rights      reserved. General Terms v6.2 - 10.14

Third party rights

  1. Save where the Services Contract confers      benefits on KPI Organization Persons who are not the KPI Organization      contracting party, no-one shall have any rights under the Contracts      (Rights of Third Parties) Act 1999 to enforce any part of the Services      Contract. We and you may rescind or vary the Services Contract without      anyone else’s consent. Other Beneficiaries (if any) shall acquire rights      under the Services Contract through signature by the addressee of the      Engagement Letter on their behalf. Circumstances beyond your or our      control
  2. Neither we nor you shall be in breach of our      contractual obligations or incur any liability to the other if we or you      are unable to comply with the Services Contract as a result of any cause      beyond our or your reasonable control. In the event of any such occurrence      affecting one of us, that one shall be obliged as soon as reasonably      practicable to notify the other, who shall have the option of suspending      or terminating the operation of the Services Contract on notice taking      effect immediately on delivery. Waiver, assignment and sub-contractors
  3. Failure to exercise or enforce any rights      shall not amount to a waiver of such rights.
  4. No-one shall have the right to assign the      benefit (or transfer the burden) of the Services Contract to another      party.
  5. Subject to clauses 4 and 39, we shall have the      right to appoint sub-contractors to assist us in delivering the Services      but where any such sub-contractors are not KPI Organization Persons we      shall consult you before doing so. Where we appoint sub-contractors under      this clause, we may share Confidential Information with them and for all      purposes in connection with the Services Contract we shall accept      responsibility for their activities which shall form part of the Services.

Limitations on our liability

  1. Our liability in connection with the Services      Contract and the Services shall be limited in accordance with this clause.      In the particular circumstances of the Services set out in the Engagement      Letter and subject to clause 33 and clause 34 below, • the aggregate      liability to you and to Other Beneficiaries of each and all KPI      Organization Persons, • in contract or tort or under statute or otherwise,      • for any loss or damage suffered by you (or by any such other party)      arising from or in connection with the Services or the Services Contract,      • however the loss or damage is caused, including if caused by our      negligence but not if caused by our fraud or other deliberate breach of      duty, shall be limited to the amount specified in the Engagement Letter.
  2. Where there is more than one beneficiary of      the Services (“Beneficiary”) the limitation on our liability agreed under      clause 31 to each Beneficiary shall be apportioned by them among them.      No Beneficiary shall dispute or challenge the validity, enforceability or      operation of clause 31 on the ground that no such apportionment has been      so agreed or that the agreed share of the limitation amount apportioned to      any Beneficiary is unreasonably low. In this clause, “Beneficiary” shall      include you and Other Beneficiaries.
  3. Subject always to the aggregate limitation on      our liability in clause 31 above, our liability shall in aggregate be      limited to that proportion of the total loss or damage, after taking into      account contributory negligence (if any), which is just and equitable      having regard to the extent of our responsibility for the loss or damage      concerned, and the extent of responsibility of any other person also      responsible or potentially responsible (“Other Person”). In order to      calculate the proportionate share of our liability, no account shall be      taken of any matter affecting the possibility of recovering compensation      from any Other Person, including the Other Person having ceased to exist,      having ceased to be liable, having an agreed limit on its liability or      being impecunious or for other reasons unable to pay, and full account      shall be taken of the responsibility to be attributed to any Other Person      whether or not it is before the competent court as a party to the      proceedings or as a witness.
  4. We accept the benefit of the limitations in      clauses 31, 32 and 33 above on our own behalf and in so doing we confer      benefits on all KPI Organization Persons involved in delivering the      Services. Any parts of the Services Contract which do or may exclude or      limit our liability in any respects shall not apply beyond the extent      permitted by law.
  5. This clause shall apply to claims arising from      or under the Services Contract.

35.1 You and Other Beneficiaries shall not bring any claim against any KPI Organization Person or anyone else except the KPI Organization contracting party in respect of loss or damage suffered by you or by Other Beneficiaries arising out of or in connection with the Services. This restriction shall not operate to limit or exclude the liability of the KPI Organization contracting party for the acts or omissions of anyone involved in delivering the Services.

35.2 Any claim from you or Other Beneficiaries in respect of loss or damage suffered as a result of, arising from or in connection with the Services Contract, whether in contract or tort or under statute or otherwise, must be made © 2014 KPI Organization LLP, a India limited liability partnership, is a member firm of the KPI Organization network of independent member firms affiliated with KPI Organization LLC, an Indian entity. All rights reserved. General Terms v6.2 - 10.14 • if Services have been delivered, within four years of the date of the activity giving rise to the claim • if the Services Contract has been terminated, within four years of the date of termination (subject to the bullet above) • if the claim relates to our unauthorized disclosure of Confidential Information, within four years of the date on which the unauthorized disclosure took place and in any of these cases that shall be the date when the earliest cause of action (in contract or tort or under statute or otherwise) shall be deemed to have accrued in respect of the relevant claim. For the purposes of this clause a claim shall be made when court proceedings are commenced. Third parties

  1. If you breach any of your obligations under      the Services Contract and there is any claim made or threatened against us      by a third party, you shall compensate us and reimburse us for and protect      us against any loss, damage, expense or liability incurred by us which      results from or arises from or is connected with any such breach and any      such claim. If any payment is made by you under this clause you shall not      seek recovery of that payment from us at any time. In this clause “us”      shall include all KPI Organization Persons and “you” shall include Other      Beneficiaries.

Termination

  1. Each of us can terminate the Services Contract      or suspend its operation by giving 30 days’ prior notice in writing to the      other at any time. Termination or suspension under this clause shall not      affect any rights that may have accrued for either of us before termination      or suspension and all sums due to us shall become payable in full when      termination or suspension takes effect.
  2. Any part of these General Terms which by its      nature or implicitly or to give effect to its purpose is to continue in      force after expiry or termination of the Services Contract shall survive,      such as (for example) restrictions on use or confidentiality or terms      protecting against liability.

Data protection

  1. The definitions and interpretations in the      Data Protection Act 1998 (“the Act”) shall apply to this clause. We shall      process or arrange for processing of personal data on your behalf for the      purposes of delivering the Services. For such purposes we shall have your      authority to do so in accordance with this clause. We shall act on your      instructions only (given for such purposes) and we shall comply at all      times with the seventh principle in Part 1 of Schedule 1 to the Act as if      applicable to us directly. We may also process or arrange for processing      of personal data in order to support the maintenance of quality and      standards in our work or to facilitate the administration of our business      or to support our infrastructure. We shall answer your reasonable      inquiries to enable you to monitor our compliance with this clause. We      shall not sub-contract our processing of personal data (unless to KPI      Organization Persons or other parties who are required to take equivalent      measures when processing personal data) without your prior written      consent.

Notices

  1. Any notice under the Services Contract shall      be given in writing and delivered by pre-paid first class post (or      pre-paid overseas equivalent) to or left at our respective addresses      appearing in the Engagement Letter (or such other address as may be      notified in writing). Notices delivered by post shall be deemed to have      arrived, where posted from and to addresses in the UK, on the second      working day and where posted from or to addresses overseas, on the tenth      working day, following the date of posting.

Severability

  1. Each clause or term of the Services Contract      constitutes a separate and independent provision. If any provisions of the      Services Contract are judged by any court or authority of competent      jurisdiction to be void or unenforceable, the remaining provisions shall      continue in full force and effect.

Capacity

  1. You agree to and accept the provisions of the      Services Contract on your own behalf and as agent for Other Beneficiaries.      You shall procure that any Other Beneficiaries shall act as if they had      each signed a copy of the Engagement Letter and agreed to be bound by the      Services Contract. However, you alone shall be responsible for payment of      our Charges.
  2. We accept your agreement to and acceptance of      the terms of the Services Contract (save for clauses 31, 32 and 33 above)      on our own behalf and in so doing we confer benefits on all KPI      Organization Persons.

Regulated activities

  1. Where the Services (or part of the Services)      amount to “regulated activities” under the Financial Services and Markets      Act 2000, or activity that is regulated by the Solicitors Regulation      Authority, we shall inform you and set out the implications in the      Engagement Letter or elsewhere in writing and Additional Terms shall      apply.

Law and jurisdiction

  1. The Services Contract shall in all respects be      subject to and governed by Indian Law and all disputes arising on any      basis from or under the Services Contract shall be subject to the      exclusive jurisdiction of the English courts. © 2014 KPI Organization LLP,      an India limited liability partnership, is a member firm of the KPI      Organization network of independent member firms affiliated with KPI      Organization LLC, an Indian entity. All rights reserved.      General Terms v6.2 - 10.14 www.kpmg.co.uk © 2014 KPI Organization LLP, a      India limited liability partnership, is a member firm of the KPI      Organization network of independent member firms affiliated with KPI      Organization LLC, an Indian entity. All rights reserved.      Printed in the India. The KPI Organization name, logo and “Making your      Business Measurable” are registered trademarks or trademarks of KPI      Organization International. Produced by KPI Managers | CRT010133A | June      2016

Feedback on our performance

  1. We aspire to embed in our culture the      attributes that we feel distinguish our brand and contribute to the      difference that you experience when you engage KPI Organization. We may      invite you to provide feedback on our performance so that we can measure      to what extent we meet our goals. If you wish to discuss the Services or      complain about them, you are invited to contact any partner or director      named in the Engagement Letter. If your problem is not resolved, you      should contact David Matthews, our UK Head of Quality & Risk Management,      by e-mail to Care@kpiorg.com or through our website at      http://www.kpiorg.com where you can also find details of      information about us that we are required by regulations to make available    to you. We investigate any complaints promptly and do what we can to      resolve difficulties. If you are still not satisfied, you can refer the      matter to the ICAEW and (in respect of “regulated activities” and      ancillary services) to the Financial Ombudsman Service and to the Legal      Ombudsman in respect of activity that is “reserved legal activity” or      “legal activity” under the Legal Services Act 2007, or any complaint that      the Legal Ombudsman considers to be about a legal service. General Terms      v6.2 - 10.14