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Representations and technical guidance in progress

View and contribute to consultations from government bodies, regulators and standards setters to which we are responding.

Consulting body Submission
date
Lead
respondee
Request for views to inform next periodic review of FRS 102 31/10/21
FRC
Sarah
Dunn
Disclosure initiative: targeted standards - level review of disclosures 21/10/21
IASB 
Sarah
Dunn

Tax year-end: moving the date
30/09/21
OTS
Anita
Monteith

Third Agenda consultation
30/09/21
IASB
Sarah
Dunn
Business combinations under common control 01/09/21
IASB
Sarah
Dunn
Power to block listings on grounds of national security
27/08/21
HMT
Katerina
Joannou
IAASB survey consultation—the IAASB's work plan for 2022‒2023 05/08/21
IAASB
Louise
Sharp
VAT land exemption 03/08/21
HMRC
Neil
Gaskell
CP21/13: A new Consumer Duty 31/07/21
FCA
John
Mongelard
IFR4NPO consultation 31/07/21
CIPFA 
Charles
Worth
Proposed targeted amendments to the IFRS foundation constitution to accommodate an international sustainability standards board 29/07/21
IFRS Foundation
Sarah
Dunn

Tax administration framework: supporting a 21st century tax system 13/07/21
HMRC
Caroline
Miskin
 
Timely payment for individuals and small companies 13/07/21
HMRC 
Caroline
Miskin

Call for views on supply chain cyber security
11/07/21
DCMS 
Kirstin
Gillon
Restoring trust in audit and corporate governance: proposals on reforms
08/07/21
BEIS 
John
Boulton

Office of Tax Simplification - five yearly review
06/07/21
HMT 
Anita
Monteith
Hidden economy conditionality - Northern Ireland and Scotland
05/07/21
HMRC
Richard
Jones
Review of the insolvency rules 2016 30/06/21
Insolvency
Service 
Charles
Worth

Regulatory assets and regulatory liabilities 30/06/21
IASB 
Sarah
Dunn

UK AI Strategy survey
20/06/21
OAI
Kirstin
Gillon

Raising standards in the tax advice market 15/06/21
HMRC
Frank 
Haskew
 
Helping taxpayers get offshore tax right
15/06/21
HMRC 
Richard
Jones

Collecting international tax debt (individuals)
15/06/21
HMRC
Richard
Jones

Treatment of aggregate removed during construction works
15/06/21
HMRC
Anita
Monteith 
Aviation tax, ie air passenger duty, reform 14/06/21
HMT 
Anita
Monteith

DOTAS, DASVOIT and POTAS regimes
13/06/21
HMRC 
Richard
Jones 

Pipeline of Revisions to Technical Releases and other guidance

Title Type ICAEW owner Target date
TECH 08/16 - Chartered accountants' reports on the compilation of historical financial information of unincorporated entities Technical
release - AAF
Sophie 
Campkin

11/06/21 
TECH 07/16 - Chartered accountants' reports on the compilation of historical financial information of incorporated entities Technical
release - AAF
Sophie
Campkin
30/06/21 
TECH XX/20BL Residential service charge accounts and reports
Technical
release - BL
Charles
Worth
 
30/06/21 
TECH 02/95 – Legal privilege and ascertainment of contingent liabilities  Technical
release - AAF 
Sophie
Campkin 

30/07/21
Disclosure of auditor remuneration Technical
release - FRF
Sarah
Dunn

31/07/21 
LLP SORP annual review 2021 & consultation
Technical
release - FRF 
Sarah
Dunn
  
31/12/21
Guidance for preparers of pro forma financial information (draft) Technical
release - CFF
Katerina
Joannou
30/06/22
Guidance for preparers of pro forma financial information Technical
release - CFF
Katerina
Joannou
31/03/23