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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
Deferred tax related to assets and liabilities arising from a single transaction (amendments to IAS 12) 14/11/19
IASB 
Sarah
Dunn
Regulation of insolvency practitioners: review of current regulatory landscape 
04/10/19
BEIS
Tracy
Stanhope
Measurement 30/09/19
IPSASB
Henning
Diederichs
Post implementation review of the 2016 auditing and ethical standards
27/09/19
FRC
Tony
Bromell
Updating a reference to the conceptual framework (amendments to IFRS 3) 27/09/19
IASB
Sarah
Dunn
Simplification of partial exemption  26/09/19
HMRC
Neil
Gaskell
Future of trusteeship and governance
24/09/19
The Pensions Regulator 
Liz
Cole
Principles and guidance for board risk committees and risk functions in the UK financial services sector 20/09/19
Risk Coalition
John
Mongelard
FRED 72 Draft amendments to FRS 102 – Interest rate benchmark reform 20/09/19
FRC
Sarah
Dunn
Digital identity
15/09/19
DCMS
Charles
Worth
Less complex entity audits
12/09/19
IAASB
Katharine
Bagshaw
Employment allowance: eligibility & state aid 20/08/19
HMRC
Peter
Bickley
Annual improvements to IFRS standards 2018-2010 20/08/19
IASB
Sarah
Dunn
Exposure draft ED/2019/3 Reference to the conceptual framework
(proposed amendments to IFRS 3)
17/08/19
EFRAG
Sarah
Dunn
 

Pipeline of Revisions to Technical Releases and other guidance

Title Type; ICAEW owner Target date
Revised arrangements for ATOL reporting accountants reporting to the CAA Technical release Sophie Campkin 30/09/19
TECH 02/01AAF Requests for references on clients' financial status and their ability to service loans 
Technical
Release
Alison Dundjerovic 30/09/19
Assurance reports on internal controls of service organisations Technical release
Alison Dundjerovic 31/10/19

Residential service charge accounts and reports                                                              

Exposure draft
Charles
Worth

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