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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
Class 1A NIC on termination payments and sporting testimonials
06/01/20
HMRC 
Peter
Bickley

Public sector specific financial instruments
31/12/19
IPSASB
Henning
Diederichs

Single-use container deposit and return scheme for Scotland 

10/12/19
Scottish govt

Peter
Bickley
Disclosure of accounting policies (IAS 1 and IFRS practice statement 2)
29/11/19
IASB
Sarah
Dunn

ED/2019/6 Disclosure of accounting policies
22/11/19
EFRAG
Sarah
Dunn

Deferred tax related to assets and liabilities arising from a single transaction (amendments to IAS 12) 14/11/19
IASB 
Sarah
Dunn
NHS Pension Scheme: increased flexibility
01/11/19
DHSC
Jade
Gilmour
ED/2019/5 Deferred tax related to assets and liabilities arising from a single transaction
25/10/19
EFRAG
Sarah
Dunn

Pipeline of Revisions to Technical Releases and other guidance

Title Type; ICAEW owner Target date
TECH 02/01AAF Requests for references on clients' financial status and their ability to service loans 
Technical
Release
Alison Dundjerovic 31/10/19
Revised arrangements for ATOL reporting accountants reporting to the CAA
Technical release  Sophie Campkin
31/10/19
Residential service charge accounts and reports  
Exposure draft
Charles 
Worth

31/12/19
Assurance reports on internal controls of service organisations Technical release
Alison Dundjerovic 05/01/20
SRA Accounts rules: Interim guidance Technical release Michelle Cardwell 31/01/20
Guidance for preparers of prospective financial information  Technical release Katerina Joannou 31/01/20
Assurance reports on master trusts Technical release Alison Dundjerovic 28/02/20