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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
Business combinations—Disclosures, goodwill and impairment
31/12/20
IASB
Sarah
Dunn

Comprehensive review of IFRS for SMEs standard 27/10/20
IASB 
Louise
Sharp

ISA 600 exposure draft 02/10/20
IAASB
Louise
Sharp
General presentation and disclosure
30/09/20
IASB
Sarah
Dunn

FRED 74 Draft amendments to FRS 102: Interest Rate Benchmark Reform - Phase 2  28/09/20
FRC
Sarah
Dunn

Vehicle excise duty  03/09/20
HMT
Peter
Bickley

Draft comment letter on primary financial statements

01/09/20
EFRAG

Sarah
Dunn
 
Construction scheme industry abuse 28/08/20
HMRC  
Peter
Bickley

Preventing abuse of R&D tax relief for SMEs  28/08/20
HMRC  
Angela
Clegg

Raising standards in the tax advice market
28/08/20
HMRC 
Frank
Haskew

Notification of uncertain tax positions by large businesses to HMRC
27/08/20
HMRC 
Angela
Clegg
 
International Framework-Integrated Reporting Consultation Draft 19/08/20
IIRC
Sarah
Dunn

Asset holding companies in alternative fund structures  19/08/20
HMT 
Angela
Clegg
 
HMRC Charter
17/08/20
HMRC
Caroline
Miskin

FCA quarterly consultation no, 28 (CP20/7) 31/07/20
FCA
Michelle
Giddings
EU Renewed sustainable finance strategy
15/07/20
EC 
Francesca
Sharp

Pipeline of Revisions to Technical Releases and other guidance

Title Type ICAEW owner Target date
Tech 07/13 (audit exemption, parent company guarantee) update Technical release Charles Worth 30/09/20
TECH 0X/20BL Residential service charge accounts and reports Technical release Charles Worth 31/12/20
TECH 0X/20FSF Assurance reports on benchmarks and indices Technical release Philippa Kelly 31/12/20
Guidance for preparers of pro forma financial information (draft)   Technical release Katerina Joannou
31/05/21
Guidance for preparers of pro forma financial information Technical release Katerina Joannou 31/03/22