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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

2025 representations 2024 representations 2023 representations 2022 representations Tax representations

Latest representations

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 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.
ICAEW Rep 082/25 Finance Bill Sub-Committee - Call For Evidence on Draft Finance Bill Clauses For Reforming Inheritance Tax
  • Representation
  • 06 Nov 2025
  • PDF (275kb)
A representation dated 7 October 2025 to a consultation published by House of Lords Economic Affairs Finance Bill Sub-Committee on 17 September 2025.
ICAEW REP 093/25 Late Payments: Tackling Poor Payment Practices
  • Representation
  • 23 Oct 2025
  • PDF (389kb)
A representation dated 23 October 2025 to a consultation published by the Department for Business & Trade on 30 July 2025.
ICAEW REP 089/25 SME Audit Market Study Emerging Findings
  • Representation
  • 17 Oct 2025
  • PDF (253kb)
A representation dated 17 October 2025 to a consultation published by Financial Reporting Council on 17 July 2025.
ICAEW REP 088/25 Guidance for Audits of Smaller and/or Less Complex Entities
  • Representation
  • 17 Oct 2025
  • PDF (241kb)
A representation dated 17 October 2025 to a consultation published by Financial Reporting Council on 17 July 2025.
ICAEW REP 089/25 SME Audit Market Study Emerging Findings
  • Representation
  • 17 Oct 2025
  • PDF (253kb)
A representation dated 17 October 2025 to a consultation published by the Financial Reporting Council on 17 July 2025.
ICAEW REP 090/25 NSI Act (Notifiable Acquisition) (Specification of Qualifying Entities) Regulations 2021
  • Representation
  • 14 Oct 2025
  • PDF (204kb)
A representation dated 14 October 2025 to a consultation published by on 17 Cabinet Office on 22 July 2025.