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Regulatory bodies & ombudsmen
Better Regulation Executive Competition Commission Department of Trade and Industry Financial Ombudsman Financial Services Authority HM Revenue & Customs	Health & Safety Executive Information Commissioner Ofcom Office of Fair Trading Trading Standards The Pensions Regulator

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Morris Owen Chartered Accountants (Swindon & Cirencester) registered to carry on audit work by the Institute of Chartered Accountants
in England and Wales. Authorised and regulated by the Financial Services Authority.
Registered with the Chartered Institute of Taxation as a firm of chartered tax advisers.

Morris Owen Chartered Accountants - 43-45 Devizes Rd, Swindon, Wiltshire, SN1 4BG
and Dyer House, Dyer Street Cirencester, Gloucestershire, GL7 2PP
VAT Reg No. 194 8155 30

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