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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. This includes specific regulatory issues or matter that relate solely to regulation. 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

2023 representations 2022 representations 2021 representations 2020 representations Tax representations Archived representations

Latest representations

ICAEW REP 052-23 Proposed Part 10, Audits of Group Financial Statements of the Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities
  • Representation
  • 01 Jun 2023
  • PDF (233kb)
A representation dated 1 June 2023 to a consultation published by the IAASB on 24 January 2023.
ICAEW REP 046-23 Proposed Auditing Standard – General Responsibilities of the Auditor in Conducting an Audit and Proposed Amendments to PCAOB Standards
  • Representation
  • 01 Jun 2023
  • PDF (251kb)
A representation dated 30 May 2023 to a consultation published by the PCAOB on 28 March 2023.
ICAEW REP 048-23 HM Treasury call for evidence Senior Managers Certification Regime
  • Representation
  • 31 May 2023
  • PDF (155kb)
A representation dated 31 May 2023 to a consultation published by HM Treasury on 30 March 2023.
ICAEW REP 049-23 FCA_PRA Review of the Senior Managers Certification Regime
  • Representation
  • 31 May 2023
  • PDF (159kb)
A representation dated 31 May 2023 to a consultation published by FCA and PRA on 30 March 2023.
ICAEW REP 039-23 CP1422 - Review of Solvency II reporting phase 2
  • Representation
  • 31 May 2023
  • PDF (190kb)
A representation dated 5 May 2023 to a consultation published by The Prudential Regulation Authority on 7 November 2022.
ICAEW REP 047-23 VAT energy saving materials relief
  • Representation
  • 31 May 2023
  • PDF (168kb)
A representation dated 30 May 2023 to a consultation published by HM Revenue & Customs on 15 March 2023.
ICAEW REP 050-23 Expanding the cash basis
  • Representation
  • 31 May 2023
  • PDF (239kb)
A representation dated 30 May 2023 to a consultation published by HMRC on 15 March 2023.
ICAEW REP 051-23 Draft Endorsement Criteria Assessment - IAS 1 Narrow Scope Amendments 2020 and 2022
  • Representation
  • 31 May 2023
  • PDF (226kb)
A representation dated 22 May 2023 to a consultation published by UKEB on 9 March 2023.