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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 003/26 proposed revisions to UK Auditor Reporting standards
  • Representation
  • 16 Jan 2026
  • PDF (306kb)
ICAEW welcomes the opportunity to comment on proposed revisions to UK Auditor Reporting standards published by the Financial Reporting Council (FRC) on 1 October 2025. This response of 16 January 2026 has been prepared by the ICAEW Audit and Assurance Faculty.
ICAEW REP 002/26 proposed revisions to ISA (UK) 240 and ISA (UK) 570
  • Representation
  • 16 Jan 2026
  • PDF (268kb)
ICAEW welcomes the opportunity to comment on proposed revisions to ISAs (UK) 240 and 570 published by the Financial Reporting Council (FRC) on 1 October 2025. This response of 16 January 2026 has been prepared by the ICAEW Audit and Assurance Faculty.
ICAEW REP 001/26 FRS 101 Reduced Disclosure Framework - 2025/26 cycle
  • Representation
  • 08 Jan 2026
  • PDF (189kb)
A representation dated 8 January 2026 to a consultation published by the Financial Reporting Council on 1 October 2025.
ICAEW REP 100/25 supervisory reform consultation response
  • Representation
  • 23 Dec 2025
  • PDF (251kb)
A representation dated 23 December 2025. ICAEW response to HM Treasury’s (HMT) consultation on Anti Money Laundering/Counter-Terrorist Financing (AML/CTF) Supervision Reform: Duties, Powers and Accountability, published by HM Treasury on 6 November 2025.
ICAEW REP 098/25 Unlocking Business: Reform Driven by You
  • Representation
  • 16 Dec 2025
  • PDF (394kb)
A representation dated 16 December 2025 to a consultation published by Department for Business and Trade & HM Treasury on 21 October 2025.
ICAEW REP 096/25 Whole of Government Accounts (WGA) 2023/24
  • Representation
  • 27 Nov 2025
  • PDF (242kb)
A representation dated 27 November 2025 to the Committee of Public Accounts. (PAC)’s inquiry into the Whole of Government Accounts 2023/24 published by HM Treasury on 17 July 2025.
ICAEW REP 097/25 Appropriate mechanisms for making changes to the Welsh tax acts
  • Representation
  • 27 Nov 2025
  • PDF (212kb)
A representation dated 27 November 2025 to a consultation published by HMRC on 8 September 2025.
ICAEW REP 095/25 Tentative Agenda Decision Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset) (IFRS 18)
  • Representation
  • 25 Nov 2025
  • PDF (226kb)
A representation dated 25 November 2025 to a consultation published by the IFRS Interpretations Committee on 26 September 2025.