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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
Exposure Draft: Supplier Finance Arrangements 28/03/22
IASB
Laura
Woods
Wales: land transaction tax on second homes  28/03/22
Welsh government 
Frank
Haskew 
Exposure Draft: Non-current Liabilities with Covenants
21/03/22
IASB
Laura
Woods
Debt collection from non-paying businesses 22/02/22
HMT  
Richard
Jones
 
Umbrella company market 22/02/22
HMT 
Peter
Bickley
 
Earlier registration for self employed and landlords
22/02/22
HMT 
Caroline
Miskin 
Miscellaneous code amendments PCP 2021/1
18/02/22
Takeover Panel 
Katerina
Joannou
Mandatory disclosure rules 08/02/22
HMRC
Richard
Jones
 
Finance (No.2) Bill 2021-22: Cl.94 & Sch.15: Lg biz: notification of uncertain tax treatments  08/02/22
HMRC
Richard
Jones
 
EU corporate reporting – improving its quality and enforcement 04/02/22
EC
Susanna Di
Feliciantonio

Draft Endorsement Criteria Assessment: IFRS 17 Insurance Contracts
03/02/22
UK Endorsement Board
Zsuzsanna
Schiff

Subsidiaries without public accountability: disclosures 31/01/22
IASB
Sarah
Dunn
Post-implementation Review of IFRS 9—Classification and Measurement 28/01/22
IASB
Sarah
Dunn
Disclosure initiative: targeted standards - level review of disclosures 12/01/22
IASB
Sarah
Dunn
Changes to the capital framework: Minimum Revenue Provision 08/02/22
DLHS
Oliver
Simms
Corporate re-domiciliation 07/01/22
BEIS
Richard
Jones

Pipeline of Revisions to Technical Releases and other guidance

Title Type ICAEW owner Target date
Disclosure of auditor remuneration  Technical
release- FRF
Sarah
Dunn
 
31/12/21 
LLP SORP annual review 2021 & consultation  Technical
release-FRF 
Sarah
Dunn

31/12/21
TECH 08/16- Chartered accountants' reports on the compilation of historical financial information of unincorporated entities  Technical
release-AAF 
Alex
Russell

31/01/22
TECH 07/16 - Chartered accountants' reports on the compilation of historical financial information of incorporated entities
Technical
release-AAF
Alex
Russell
28/02/22
TECH 02/95 – Legal privilege and ascertainment of contingent liabilities Technical
release-AAF
Alex
Russell
31/03/22
Guidance for preparers of pro forma financial information Technical
release-CFF
Katerina
Joannou
31/03/23
Guidance for preparers of pro forma financial information (Exposure draft) Technical
release-CFF
Katerina
Joannou
30/06/23