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Consultations and representations

ICAEW makes representations to policymakers and regulators on behalf of the accountancy profession explaining how changes to policy and legislation will impact day-to-day practice. Here you can read the latest ICAEW representations, as well as those from previous years, view details of the open consultations that ICAEW will be responding to, and learn about any consultations related to ICAEW itself.

Representations and technical guidance in progress

View and contribute to consultations from government bodies, regulators and standards setters to which we are responding.
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Regulatory consultations

As an improvement regulator, the Professional Standards Department (PSD) will initiate and respond to consultations on issues that relate to our regulatory responsibilities. We invite the views of the ICAEW members and the individuals and firms regulated/supervised by ICAEW, consumers of accountancy services and other stakeholders.
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Representations listed by year / topic

2026 representations 2025 representations 2024 representations 2023 representations Tax representations

Latest representations

ICAEW Rep 55/26 CP26 20: rules for self-invested personal pensions
  • Representation
  • 19 Aug 2026
  • PDF (316kb)
A representation dated 13 August 2026 to a consultation published by the Financial Conduct Authority and Bank of England in June 2026.
ICAEW REP 054/26 Introducing a Criminal Offence for Making Reckless Untrue Statements or Declarations in Direct Tax
  • Representation
  • 13 Aug 2026
  • PDF (244kb)
A representation dated 13 August 2026 to a consultation published by HMRC on 23 June 2026.
ICAEW REP 052/26 Timely Payments in Income Tax Self Assessment (ITSA)
  • Representation
  • 03 Aug 2026
  • PDF (269kb)
A representation dated 3 August 2026 to a consultation published by HMRC on 23 June 2026.
ICAEW REP 047/26 Consultation on Reform to Taxation of UK-Resident Members of US LLCs
  • Representation
  • 29 Jul 2026
  • PDF (523kb)
A representation dated 29 July to a consultation published by HMRC on 10 June 2026.
ICAEW REP 049/26 Consolidation Exception - Proposed amendments to the IFRS for SMEs Accounting Standard
  • Representation
  • 23 Jul 2026
  • PDF (175kb)
A representation dated 23 July 2026 to a consultation published by the International Accounting Standards Board on 12 May 2026.
ICAEW REP 048/26 [Draft] Endorsement Criteria Assessment of Translation to a Hyperinflationary Presentation Currency (Amendments to IAS 21)
  • Representation
  • 23 Jul 2026
  • PDF (359kb)
A representation dated 23 July 2026 to a consultation published by the UK Endorsement Board on 27 April 2026.
ICAEW Rep 045/26 Call for Input: The future of tokenisation - A joint vision from the authorities for UK wholesale financial markets
  • Representation
  • 06 Jul 2026
  • PDF (571kb)
A representation dated 3 July 2026 to a consultation published by the Financial Conduct Authority and Bank of England on 18 May 2026.
ICAEW Rep 034/26 International Standard on Auditing for Less Complex Entities How to Enhance Usability : Call For Views
  • Representation
  • 06 Jul 2026
  • PDF (305kb)
A representation dated 21 May 2026 to a consultation published by the Financial Reporting Council on 26 March 2026.