The majority of material on this site is subject to Crown copyright. 

We own or hold rights to use all intellectual property rights in all components of this website and in all content made available through the website from time to time.

You are welcome to use this material if you acknowledge its source.

Some material—notably our accounting standards and our standards for assurance practitioners—is subject to copyright agreements with third parties.  These restrictions are identified in each of the documents or pages on this site and the use of that material is subject to those restrictions and conditions.

This permission does not give you any rights in the website, or in any of its components or content, and you must not copy, modify, adapt, reproduce or republish any of them without our prior consent.

You may not re-use any logos, emblems and trade marks on the website or the website’s design elements without our express permission.