S.B. Patel & Co are authorised to act as statutory auditors by the Association of Chartered Certified Accountants (ACCA), whose headquarters are in the UK. Partners in the firm are members of ACCA and as such are entitled to use the title "Chartered Certified Accountant". ACCA's Rules of Professional Conduct are available for inspection on ACCA's website, whose address is www.accaglobal.com. Additional technical standards which apply to the firm's work can be accessed via the Accounting Standards Board (www.asb.org.uk) and the Auditing Practices Board (www.accountancyfoundation.com).