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ECL Howard Watson Smith LLP is a limited liability partnership incorporated in England & Wales, registered number OC336589. The registered office is ECL House, Lake Street, Leighton Buzzard, Beds, LU7 1RT. References to principals in this website are to members of the LLP.

Regulated to carry on audit work in the UK by the Institute of Chartered Accountants in England and Wales. Details of our audit registration can be viewed at www.auditregister.org.uk under reference number C001822251. The firm is subject to the Audit Regulations and Guidance and the International Standards on Auditing (UK).

Regulated for a range of investment business activities by the Institute of Chartered Accountants in England and Wales.

This firm is not authorised under the Financial Services and Markets Act 2000 but we are able in certain circumstances to offer a limited range of investment services to clients because we are members of the Institute of Chartered Accountants in England and Wales. We can provide these investment services if they are an incidental part of the professional services we have been engaged to provide.