Displaying 1-50 of 93 results
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 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 092/25 EFRAG’S Revised and Simplified Draft European Sustainability Reporting Standards (ESRS)
- Representation
- 29 Sep 2025
- PDF (215kb)
A representation dated 29 September 2025 to a consultation published by The European Financial Reporting Advisory Group (EFRAG) on 31 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.
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 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 087/25 Post-Implementation Review of IFRS 16 Leases
- Representation
- 13 Oct 2025
- PDF (302kb)
A representation dated 13 October 2025 to a consultation published by International Accounting Standards Board (IASB) on 17 June 2025.
ICAEW REP 086/25 CIPFA/LASAAC 2026-27 Code of Practice on Local Authority Financial Reporting in the UK
- Representation
- 10 Oct 2025
- PDF (325kb)
A representation dated 10 October 2025 to a consultation published by CIPFA/LASAAC on 14 August 2025.
ICAEW REP 085/25 Strengthening Leaseholder Protections Over Charges and Services
- Representation
- 09 Oct 2025
- PDF (235kb)
A representation dated 9 October 2025 to a consultation published by Ministry of Housing, Communities & Local Government on 4 July 2025.
ICAEW Rep 084/25 Reforming the Senior Managers & Certification Regime (CP25/21)
- Representation
- 07 Oct 2025
- PDF (180kb)
A representation dated 7 October 2025 to a consultation published by the FCA on 15 July 2025.
ICAEW REP 083/25 Reforming the Senior Managers and Certification Regime
- Representation
- 07 Oct 2025
- PDF (181kb)
A representation dated 7 October 2025 to a consultation published by HM Treasury on 15 July 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 080/25 [Draft] Endorsement Criteria Assessment of IFRS 18 Presentation and Disclosure in Financial Statements
- Representation
- 06 Oct 2025
- PDF (299kb)
A representation dated 6 October 2025 to a consultation published by the UK Endorsement Board on 9 July 2025.
ICAEW REP 079/25 Proposed Amendments to the Pie Auditor Registration Regulations
- Representation
- 02 Oct 2025
- PDF (435kb)
A representation dated 2 October 2025 to a consultation published by Financial Reporting Council on 17 July 2025.
ICAEW REP 078/25 Consultation on Section 167 Of the Charities Act (Northern Ireland) 2008
- Representation
- 01 Oct 2025
- PDF (147kb)
A representation dated 1 October 2025 to a consultation published by The Northern Ireland Executive on 17 September 2025.
ICAEW REP 077/25 Dual class share structures, IPOs and share buybacks
- Representation
- 26 Sep 2025
- PDF (219kb)
A representation dated 26 September 2025 to a consultation published by The Takeover Panel on 3 July 2025.
ICAEW REP 076/25 Developing an oversight regime for Assurance of Sustainability related Financial Disclosures
- Representation
- 17 Sep 2025
- PDF (351kb)
A representation dated 17 September 2025 to a consultation published by the Department for Energy Security and Net Zero on 25 June 2025.
ICAEW REP 075/25 Transition Plan Requirements
- Representation
- 17 Sep 2025
- PDF (458kb)
A representation dated 17 September 2025 to a consultation published by the Department for Energy Security and Net Zero on 25 June 2025.
ICAEW REP 074/25 UK Sustainability Reporting Standards: UK SRS S1 And UK SRS S2
- Representation
- 17 Sep 2025
- PDF (391kb)
A representation dated 17 September 2025 to a consultation published by the Department for Business and Trade on 25 June 2025.
ICAEW REP 073/25 Policy paper Income Tax — changes to Employee Car Ownership Schemes
- Representation
- 15 Sep 2025
- PDF (186kb)
A representation dated 15 September 2025 to a consultation published by HMRC on 21 July 2025.
ICAEW REP 072/25 Policy paper better use of new and improved third-party data
- Representation
- 15 Sep 2025
- PDF (244kb)
A representation dated 15 September 2025 to a consultation published by HMRC on 21 July 2025.
ICAEW REP 071/25 Policy paper Proposals to close in on promoters of marketed tax avoidance
- Representation
- 15 Sep 2025
- PDF (177kb)
A representation dated 15 September 2025 to a consultation published by HMRC on 21 July 2025.
ICAEW REP 070/25 Policy paper Enhancing HMRC’s powers: tackling tax adviser facilitated non-compliance
- Representation
- 15 Sep 2025
- PDF (227kb)
A representation dated 15 September 2025 to a consultation published by HMRC on 21 July 2025.
ICAEW REP 069/25 Policy paper Modernising and mandating tax adviser registration with HMRC
- Representation
- 15 Sep 2025
- PDF (264kb)
A representation dated 15 September 2025 to a consultation published by HMRC on 21 July 2025.
ICAEW REP 068/25 Draft Finance Bill 2025/26 Legislation: Reforms to Agricultural and Business Property Reliefs
- Representation
- 15 Sep 2025
- PDF (274kb)
A representation dated 15 September 2025 to a consultation published by HMRC Treasury on 21 July 2025.
ICAEW REP 067/25 Reforming inheritance tax - unused pension funds and death benefits
- Representation
- 15 Sep 2025
- PDF (266kb)
A representation dated 15 September 2025 to a consultation published by HMRC on 21 July 2025.
ICAEW REP 066/25 Land remediation relief consultation
- Representation
- 15 Sep 2025
- PDF (230kb)
A representation dated 15 September 2025 to a consultation published by HM Treasury on 21 July 2025.
ICAEW REP 065/25 making tax digital for income tax and penalty reform
- Representation
- 11 Sep 2025
- PDF (373kb)
A representation dated 11 September to a consultation published by HMRC on 21 July.
ICAEW REP 064/25 Financing the Real Economy
- Representation
- 12 Sep 2025
- PDF (218kb)
A representation dated 12 September 2025 to a consultation published by the House of Commons Business and Trade Select Committee on 4 August 2025.
ICAEW REP 062/25 Changes to charity taxation finance bill 25-26
- Representation
- 27 Aug 2025
- PDF (200kb)
A representation dated 27 August 2025 to a consultation published by HMRC on 21 July 2025.
ICAEW REP 061 25 FRC ISSA (UK) 5000
- Representation
- 31 Jul 2025
- PDF (255kb)
A representation dated 31 July 2025 to a consultation published Financial Reporting Council (FRC) on 29 May 2025.
ICAEW REP 060/25 Proposed narrow-scope amendments to IAASB standards arising from the IESBAs using the work of an external expert
- Representation
- 24 Jul 2025
- PDF (244kb)
A representation dated 23 July 2025 to a consultation published by IAASB on 25 April 2025.
ICAEW REP 058/25 CP2514 Stablecoin issuance and cryptoasset custody
- Representation
- 25 Jul 2025
- PDF (335kb)
A representation dated 25 July 2025 to a consultation published by the Financial Conduct Authority in May 2025.
ICAEW REP 057/25 Reform of landfill tax
- Representation
- 21 Jul 2025
- PDF (234kb)
A representation dated 21 July 2025 to a consultation published by HMT on 28 April 2025.
ICAEW REP 056/25 Strengthening the SDIL
- Representation
- 21 Jul 2025
- PDF (179kb)
A representation dated 21 July 2025 to a consultation published by HMT and HMRC on 28 April 2025.
ICAEW REP 055/25 VAT treatment of business donations of goods to charity
- Representation
- 21 Jul 2025
- PDF (269kb)
A representation dated 21 July 2025 to a consultation published by HMT and HMRC on 28 April 2025.
ICAEW REP 053/25 Transfer pricing scope and documentation
- Representation
- 08 Jul 2025
- PDF (149kb)
A representation dated 4 July 2025 to a consultation published by the government on 28 April 2025.
ICAEW REP 052/25 Reform of UK law regarding transfer pricing, permanent establishment and diverted profits tax
- Representation
- 08 Jul 2025
- PDF (146kb)
A representation dated 4 July 2025 to a consultation published by the government on 28 April 2025.
ICAEW REP 051/25 Draft legislation: carbon border adjustment mechanism
- Representation
- 03 Jul 2025
- PDF (140kb)
A representation dated 2 July 2025 to a consultation published by HM Revenue & Customs on 24 April 2025.
ICAEW REP 050/25 Improving HMRC’s approach to dispute resolution
- Representation
- 03 Jul 2025
- PDF (208kb)
A representation dated 2 July 2025 to a consultation published by HM Revenue & Customs on 28 April 2025.
ICAEW REP 049/25 IESBA CIC and Pensions consultation
- Representation
- 03 Jul 2025
- PDF (171kb)
A representation dated 30 June 2025 to a consultation published by the International Ethics Standards Board for Accountants (IESBA) on 31 March 2025.
ICAEW REP 048/25 IFRS Exposure draft - Amendments to greenhouse gas emissions disclosures - Proposed amendments to IFRS S2
- Representation
- 27 Jun 2025
- PDF (258kb)
A representation dated 27 June 2025 to a consultation published by International Sustainability Standards Board on 28 April 2025.
ICAEW REP 047/25 Shaping the future of AIM
- Representation
- 23 Jun 2025
- PDF (326kb)
A representation dated 20 June 2025 to a consultation published by the London Stock Exchange on 7 April 2025.
ICAEW REP 046/25 Exposure draft Charities SORP
- Representation
- 20 Jun 2025
- PDF (264kb)
A representation dated 20 June 2025 to a consultation published by SORP-making body on 28 March 2025.
ICAEW REP 045/25 Reform of behavioural penalties
- Representation
- 18 Jun 2025
- PDF (226kb)
A representation dated 17 June 2025 to a consultation published by HM Revenue & Customs on 26 March 2025.
ICAEW REP 044/25 Closing in on promoters of marketed tax avoidance
- Representation
- 17 Jun 2025
- PDF (328kb)
A representation dated 16 June 2025 to a consultation published by HMRC on 26 March 2025.
ICAEW REP 043/25 DP251 Regulating cryptoasset activities
- Representation
- 13 Jun 2025
- PDF (310kb)
A representation dated 13 June 2025 to a consultation published by the Financial Conduct Authority (FCA) in May 2025.
ICAEW REP 042/25 Financial thresholds in charity law
- Representation
- 12 Jun 2025
- PDF (291kb)
A representation dated 12 June 2025 to a consultation published by Department for Culture Media and Sport on 3 April 2025.
ICAEW REP 041/25 Advance tax certainty for major projects
- Representation
- 11 Jun 2025
- PDF (228kb)
A representation dated 11 June 2025 to a consultation published by HM Treasury on 26 March 2025.
Displaying 1-50 of 93 results
Archive representations
We have an archive of representations that are more than three years old (5 years for tax representations)
