2023 representations

A representation dated 1 June 2023 to a consultation published by the IAASB on 24 January 2023.

ICAEW REP 051-23 Draft Endorsement Criteria Assessment - IAS 1 Narrow Scope Amendments 2020 and 2022

A representation dated 22 May 2023 to a consultation published by UKEB on 9 March 2023.

ICAEW REP 050-23 Expanding the cash basis

A representation dated 30 May 2023 to a consultation published by HMRC on 15 March 2023.

ICAEW REP 049-23 FCA_PRA Review of the Senior Managers Certification Regime

A representation dated 31 May 2023 to a consultation published by FCA and PRA on 30 March 2023.

ICAEW REP 048-23 HM Treasury call for evidence Senior Managers Certification Regime

A representation dated 31 May 2023 to a consultation published by HM Treasury on 30 March 2023.

ICAEW REP 047-23 VAT energy saving materials relief

A representation dated 30 May 2023 to a consultation published by HM Revenue & Customs on 15 March 2023.

ICAEW REP 046-23 Proposed Auditing Standard – General Responsibilities of the Auditor in Conducting an Audit and Proposed Amendments to PCAOB Standards

A representation dated 30 May 2023 to a consultation published by the PCAOB on 28 March 2023.

ICAEW REP 045-23 FRED 83 Draft amendments to FRS 102 and FRS 101 International tax reform - Pillar Two

A representation dated 22 May 2023 to a consultation published by the Financial Reporting Council in April 2023.

ICAEW REP 044-23 Non-investment Asset Valuation

ICAEW contribution dated 18 May 2023 to a review being undertaken by HM HM Treasury.

ICAEW REP 043-23 IPSASB ED84 Concessionary Leases

A representation dated 17 May 2023 to a consultation published by International Public Sector Accounting Standards Board on 17 January.