At Ryan, we foster a sustainable and environmentally responsible workplace. We work to reduce our environmental impact while enhancing the sustainability of our office environments. We currently measure our carbon footprint to better understand our operations’ environmental impact. This assessment provides the foundation for developing informed, science-based targets that reduce greenhouse gas emissions across our value chain. We actively develop emission reduction targets and a comprehensive strategy to achieve them. We focus on implementing impactful measures, such as improving energy efficiency, transitioning to renewable energy sources, and integrating sustainable practices throughout our operations. As part of our long-term climate commitment, we ground our goals in the latest climate science and support the global effort to limit temperature rise. We believe that adopting sustainable practices creates lasting value, setting a positive example for others to follow.
This Modern Slavery and Human Trafficking Statement is made pursuant to section 54 of the UK Modern Slavery Act 2015 and constitutes the slavery and human trafficking statement for the financial year ending 2025. This statement is made jointly on behalf of the following UK entities forming part of the Ryan group of companies
Ryan Tax Services UK Ltd
Ryan Property Tax Services UK Limited
Ryan Property Tax Consulting Services Limited
Research and Development Tax Solutions Limited
Ryan Tax Services NI Limited
Granted Consultancy Ltd
Each of the above entities is a “commercial organisation” for the purposes of section 54 of the Modern Slavery Act 2015. Where this statement refers to “we”, “us” “our” or “Ryan”, it is referring to the entities listed above. This statement sets out the steps that we have taken and are continuing to take to ensure that modern slavery or human trafficking is not taking place within our business or supply chain.
Modern slavery encompasses slavery, servitude, human trafficking and forced labour. We have a zero-tolerance approach to any form of modern slavery. We are committed to acting ethically and with integrity and transparency in all business dealings and to putting effective systems and controls in place to safeguard against any form of modern slavery taking place within the business or our supply chain.
We maintain a number of internal policies to ensure business is conducted in an ethical and transparent manner. These include:
Anti-slavery policy. We maintain a UK Modern Anti-Slavery and Human Trafficking Policy. It sets forth the organisation’s stance on modern slavery and explains how team members can identify any instances of this and where they can go for help.
Recruitment protocols. We operate a robust recruitment protocol, including conducting eligibility to work in the UK checks for all Ryan team members to safeguard against human trafficking or individuals being forced to work against their will.
Code of Conduct. This code explains the manner in which we behave as an organisation and how we expect our team members and suppliers to act. The Code of Conduct includes a “whistleblowing protection” so all team members know concerns can be raised about how colleagues are being treated, or practices within our business or supply chain, without fear of reprisals or retaliation.
This statement has been published in accordance with section 54 of the Modern Slavery Act 2015 and sets out the steps we have taken to ensure slavery and human trafficking is not taking place within our business or supply chain. The statement applies to the financial year ending 31 December 2025.
Approved by: Tom Shave
Position: President, Europe and Asia-Pacific Operations
Date: April 2026
Ryan uses AI to help Ryan professionals deliver services more efficiently, consistently, and accurately. For more than 35 years, Ryan has built deep cross-industry, cross-jurisdictional tax experience. AI supports, but does not replace, professional judgment, and Ryan professionals remain responsible for the work product and client outcomes. Ryan uses AI in controlled ways to help apply that experience at scale.
Ryan’s approach is grounded in three commitments: human review and accountability, protection of client information, and clear limits on how AI is used. Ryan will address these commitments in the applicable client engagement documents.
Depending on the engagement, Ryan may use AI to:
Summarize and organize documents and other engagement materials to support faster review
Draft outlines, checklists, issue-spotting drafts, or preliminary analysis for Ryan professionals to validate
Analyze client-provided information to identify potential tax savings opportunities or related opportunities, subject to human review and validation by Ryan professionals
Identify formatting inconsistencies, potential errors, or missed items for Ryan professionals to confirm
Read tax notices and other jurisdictional documents in varying formats, capture key details, quality-check the information, and convert the information into a consistent format so Ryan teams can track and work the documents efficiently
Help Ryan professionals locate relevant internal knowledge or prior work product faster, subject to access controls.
Ryan uses AI to support, not replace, professional judgment. For AI-assisted work that may inform client deliverables, analyses, or advice, Ryan professionals review and validate the relevant outputs before use. Ryan professionals remain responsible for the resulting work product, conclusions, and client communications.
Ryan protects client information through approved tools, managed accounts, access controls, and contractual safeguards.
Ryan limits AI use for client work to Ryan-approved tools and requires Ryan-managed accounts where third-party AI tools are involved. Ryan prohibits the use of personal accounts and unapproved tools for work performed on behalf of Ryan or its clients.
Ryan’s AI approval process includes Legal and Security review and applies contractual, technical, and operational controls designed to protect client information. Ryan also applies need-to-know access principles and secure storage requirements.
Ryan does not permit its AI providers to use client information to train AI models. Any exceptions to this standard practice require express authorization in the applicable engagement documents.
Ryan’s ability to improve its own services depends in part on learning from broad patterns and insights developed across decades of tax service delivery. Accordingly, Ryan may use aggregated, de-identified information from its engagements strictly internally to improve its services, consistent with confidentiality obligations, contractual restrictions, and applicable law.
Ryan controls third-party exposure primarily through tool approval, managed accounts, access controls, and workflow design. Ryan limits which AI tools may be used for client work, limits who may access client information, and applies secure storage requirements.
Where a client has specific requirements, such as a restricted environment, disallowed tools, or designated platforms, Ryan can evaluate whether and how those requirements can be accommodated and document any agreed requirements, including associated pricing or delivery impacts.
Ownership and permitted uses of client data and work product are governed by the applicable engagement documents. Ryan does not claim ownership of client-provided information solely because it is processed using AI.
Subject to the applicable engagement documents, Ryan retains ownership of its pre-existing tools, methodologies, templates, work papers, intermediate analyses, and internal process artifacts, including AI-assisted drafts and internal outputs used to produce the deliverables. Ryan’s ownership of these materials does not change Ryan’s confidentiality obligations regarding client information.
Ryan maintains an internal approval and governance process for AI tools. Because vendor features and configurations can change, Ryan generally does not publish a static list of tools or permit client pre-authorization of enterprise AI tools as a contractual control. This approach allows Ryan to update its controls as the technology and associated risks evolve.
Where a client has specific requirements, such as a restricted environment, disallowed tools, or designated platforms, Ryan can evaluate whether and how those requirements can be accommodated and document any agreed requirements, including associated pricing or delivery impacts.
Where required for diligence, Ryan can provide tool posture information by category and discuss relevant third-party providers under NDA.
The Ryan Trust Center provides the most current information about Ryan’s security and privacy program, including Information Security Overview materials, Data Privacy, Data Usage, and Retention policies, and available security assurance materials such as SOC reports.
We believe in providing an inclusive and accessible experience for all individuals. Our Accessibility Widget aligns with ADA and WCAG 2.1 standards, promoting equal access to our tax services. This includes implementing alt text for images, providing keyboard navigation options, using color contrast that meets WCAG standards, and ensuring clear and concise language throughout. You may access the settings for this widget at any time using the Accessibility link in the footer. We value diverse abilities within our user base, and we strive to provide an accessible service. We welcome feedback from our users, as it enables us to make meaningful enhancements and better address their needs. We remain dedicated to providing a fully accessible platform, as we believe that equal access to information and services is essential for a truly inclusive and empowering user experience.
We prioritize leasing office spaces in buildings that hold recognized sustainability certifications, such as the U.S. Green Building Council’s Leadership in Energy and Environmental Design (LEED) program, reflecting our commitment to environmental responsibility. Our design and construction guidelines emphasize sustainable building practices, including the use of low-VOC paints and finishes that support green cleaning protocols, energy-efficient fixtures and equipment with high ENERGY STAR® ratings, and water-saving restroom fixtures. To further reduce energy consumption, we incorporate lighting occupancy and daylight sensors in compliance with local building codes. We also promote responsible waste management through clearly marked recycling signage in both renovated and newly constructed spaces. Sustainable improvements at our offices include the installation of a 401 kWp rooftop solar power plant, supplying approximately 5–7% of the location’s total energy needs. Additionally, our offices include locations with LEED Platinum Certification, recognizing high environmental performance throughout the design and construction phases.
We actively engage and collaborate with suppliers serving our facilities to improve our overall environmental performance. When selecting suppliers, vendors, and service providers, we prioritize those who drive sustainability in their services and products. We engage contractors who use clean products, have experience with low-energy equipment, and utilize energy-efficient tools. Our procurement strategy includes purchasing non-toxic, environmentally preferred cleaning products and managing procurement through a pre-selected approved office supply catalog to encourage the use of sustainable office supplies. We also strive to replace existing equipment and appliances with ENERGY STAR-rated models and standardize to hot/cold water dispensers and pot coffee brewers to reduce single-use plastics.
We divert durable goods, such as furniture, from landfills by reusing them within our existing footprint or identifying resale opportunities. To promote responsible recycling of paper materials, we provide paper shredding equipment. We ensure that workstations, break areas, and resource rooms have recycling containers readily available. Annually, we conduct document destruction activities in adherence to our internal document retention policy. We actively encourage and assist with focused events for collecting unused office supplies and electronics that we redeploy or responsibly recycle. Additionally, we utilize recyclable nameplate systems and operate battery and mobile phone recycling programs.
We strive to ensure responsible business travel by traveling only when necessary. To further reduce our environmental impact, we support hybrid work schedules that help optimize employee commuting needs. By leveraging digital tools and technology, we continuously assess and right-size our environmental footprint. Wherever possible, we transition to paperless processes, including the digitization of departmental operations and maintenance manuals. We also utilize electronic signature platforms to significantly reduce paper usage. Additionally, our default settings for printers and computers prioritize double-sided and black-and-white printing to minimize unnecessary resource consumption.
We provide a broad range of international tax advisory and consulting services, and tax-related software. Our multi-disciplinary team of professionals and associates, together with teams from our parent and affiliated offices in the United States, Canada, Netherlands, France, Portugal, Australia and India, serves more than 74,000 clients, including many of the world’s most prominent Global 5000 companies.
The nature of our business as a professional services organisation limits the potential for modern slavery taking place within our business or supply chain. Our team members are professionals, with offer letters and compensation managed centrally. Our supply chain is for a narrow band of infrastructure needs, which are not susceptible typically to modern slavery issues.
We conduct an assessment of our material European suppliers before allowing them to become a supplier. This assessment includes an evaluation that the supplier is credible and not convicted of offenses relating to modern slavery.
We will know the effectiveness of the steps that we are taking to ensure that slavery and/or human trafficking is not taking place within our business or supply chain if no reports are received from team members, the public, or law enforcement agencies to indicate that modern slavery practices have been identified.
