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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 21/26 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.
ICAEW REP 018/26 Visitor levy in England
  • Representation
  • 18 Feb 2026
  • PDF (307kb)
ICAEW welcomes the opportunity to comment on the Visitor Levy in England published by the Ministry of Housing, Communities and Local Government and HM Treasury on 26 November 2025.
ICAEW REP 019/26 Business Rates and Investment: Call for Evidence
  • Representation
  • 17 Feb 2026
  • PDF (297kb)
A representation dated 17 February 2026 to a consultation published by HM Treasury, on 26 November 2025.
ICAEW REP 017/26 Proposed Regulatory Regime for Sterling-Denominated Systemic Stablecoins
  • Representation
  • 10 Feb 2026
  • PDF (409kb)
A representation dated February 10 2026 to a consultation published by the Bank of England on 10 November 2025.
ICAEW REP 016/26 Client Categorisation and Conflicts of Interest
  • Representation
  • 09 Feb 2026
  • PDF (196kb)
A representation dated 9 February to a consultation published by the Financial Conduct Authority on 8 December 2025.
ICAEW REP 015/26 Draft Annual Plan and Budget 2026-27 Consultation
  • Representation
  • 06 Feb 2026
  • PDF (302kb)
A representation dated 6 February to a consultation published by the Financial Reporting Council (FRC) on 15 December 2025.
ICAEW REP 014/26 UK Endorsement Board Regulatory Strategy 2025/28: Year 2 (Draft)
  • Representation
  • 06 Feb 2026
  • PDF (358kb)
A representation dated 6 February 2026 to a consultation published by the UK Endorsement Board on 15 December 2025.