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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 029/26 Audit Scotland Code of Audit Practice
  • Representation
  • 27 Mar 2026
  • PDF (226kb)
A representation dated 27 March 2026 to a consultation published by Audit Scotland on 23 February 2026.
ICAEW REP 023/26 Reforming the Customs Treatment of Low Value Imports into the United Kingdom
  • Representation
  • 26 Mar 2026
  • PDF (333kb)
A representation dated 6 March 2026 to a consultation published by HM Treasury on 9 January 2026.
ICAEW REP 031/26 Finance Bill 2025-26 Clauses 37 & 38 Anti Avoidance: Company Reconstructions
  • Representation
  • 25 Mar 2026
  • PDF (184kb)
A briefing for MPs on the Finance (No. 2) Bill 2025-26 dated 25 March 2026.
ICAEW REP 026/26 Draft regulations: Carbon Border Adjustment Mechanism (CBAM)
  • Representation
  • 24 Mar 2026
  • PDF (169kb)
A representation dated 24 March 2026 to a consultation published by HMRC on 10 February 2026.
ICAEW REP 025/26 CP26/5 Aligning Listed Issuers’ Sustainability Disclosures with International Standards
  • Representation
  • 20 Mar 2026
  • PDF (330kb)
A representation dated 20 March 2026 to a consultation published by the Financial Conduct Authority (FCA) on 30 January 2026.
ICAEW REP 024/26 Introduction of Electric Vehicle Excise Duty (eVED)
  • Representation
  • 18 Mar 2026
  • PDF (311kb)
A representation dated 18 March 2026 to a consultation published by HM Treasury on 20 January 2026.
ICAEW REP 021/26 tax support for entrepreneurs: Call for Evidence
  • Representation
  • 27 Feb 2026
  • PDF (263kb)
ICAEW welcomes the opportunity to comment on the call for evidence on tax support for entrepreneurs by HM Treasury on 26 November 2025.
ICAEW REP 020/26 [Draft] Endorsement Criteria Assessment of IFRS 19 Subsidiaries without Public Accountability: Disclosures
  • Representation
  • 19 Feb 2026
  • PDF (296kb)
A representation dated 19 February 2026 to a consultation published by the UK Endorsement Board on 28 November 2025.