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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
Accounting for crypto-assets (liabilities) - holder and issuer perspective
31/07/21
EFRAG
Sarah
Dunn
Making tax digital for corporation tax
05/03/21
HMRC
Caroline
Miskin
A matter of principles: The Future of Corporate Reporting
05/02/21
FRC
Sarah
Dunn

PCP 2020_1 Conditions to offers and the offer timetable 15/01/21
T Panel
Katerina
Joannou

R&D abuse by SMEs (Finance Bill 2021 draft legislation)

07/01/21
HMRC
Richard
Jones

Construction industry scheme abuse (Finance Bill 2021 draft legislation)
07/01/21
HMRC
Peter
Bickley

Sustainability Reporting
31/12/20
IFRS
Sarah
Dunn

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

BEPS Action 14: Mutual agreement procedure 18/12/20
OECD 
Richard
Jones

BEPS Pillars 1 & 2 14/12/20
OECD
Richard
Jones

UK National Data Strategy
02/12/20
DCMS
Kirstin
Gillon

Pipeline of Revisions to Technical Releases and other guidance

Title Type ICAEW owner Target date
TECH XX/20BL Residential service charge accounts and reports

Technical
release

Charles
Worth
30/11/20 
Disclosure of auditor remuneration Technical release Sophie 
Campkin

18/12/20 
TECH 02/95 – Legal privilege and ascertainment of contingent liabilities  Technical release Sophie 
Campkin
20/12/20
TECH XX/20FSF Assurance reports on benchmarks and indices Technical release Philippa
Kelly
20/12/20
Solicitors Regulation Authority Accounts Rules: Guidance for reporting accountants following the 2019 changes
Technical
release
Sophie
Campkin
 
31/01/21
Guidance for preparers of pro forma financial information (draft) Technical release Katerina
Joannou

31/12/21
Guidance for preparers of pro forma financial information Technical release Katerina
Joannou
30/09/22