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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 under common control 01/09/21
IASB
Sarah
Dunn
Accounting for crypto-assets (liabilities) - holder and issuer perspective 31/07/21
EFRAG
Sarah
Dunn
Regulatory assets and regulatory liabilities 30/06/21
IASB 
Sarah
Dunn

Request for information and comment letters: post-implementation review of IFRS 10 consolidated financial statements, IFRS 11 joint arrangements and IFRS 12 disclosure of interests in other entities 10/05/21
IASB
Sarah
Dunn
Making tax easier through smarter use of third party data 09/04/21
OTS
Richard
Jones
 
Subsidy control: designing a new approach for the UK 31/03/21
BEIS
Katerina
Joannou

VAT and value shifting 30/03/21
HMRC
Neil
Gaskell
Lease liability in a sale and leaseback 29/03/21
IASB
Sarah
Dunn
Consultation and impact assessment: proposal to revise the UK's quality management standards 19/03/21
FRC
Louise
Sharp
Consultation on guidance, codes of conduct and compliance
09/03/21
Office of the Registrar
Jane
Berney 
Secondary NIC holiday for employers of veterans 08/03/20
HMRC
Peter
Bickley

Pipeline of Revisions to Technical Releases and other guidance

Title Type ICAEW owner Target date
Solicitors Regulation Authority Accounts Rules: Guidance for reporting accountants following the 2019 changes
Technical
release - AAF
Sophie 
Campkin 
15/03/21 
TECH XX/20BL Residential service charge accounts and reports

Technical
release - BL

Charles
Worth
31/03/21
Disclosure of auditor remuneration Technical
release - FRF
Sarah
Dunn

30/04/21 
TECH 02/95 – Legal privilege and ascertainment of contingent liabilities
Technical
release - AAF
Sophie 
Campkin

30/04/21
Guidance for preparers of pro forma financial information (draft) Technical
release - CFF
Katerina
Joannou
31/12/21
Guidance for preparers of pro forma financial information Technical
release - CFF
Katerina
Joannou
30/09/22