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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
Quality management for firms and engagements
01/07/19
IAASB 
Chris
Cantwell

ED 67 - Collective and individual services and emergency relief (amendments to IPSAS 19)
31/05/19
IPSASB
Henning Diederichs
Non-Exchange Transfers: A role for social benefit? 30/04/19
EFRAG
Sarah
Dunn
FRED 70 Draft amendments to FRS 101 Reduced Disclosure Framework – 2018/19 Cycle  30/04/19
FRC
Sarah
Dunn
ED 2018/2 Onerous contracts— cost of fulfilling a contract - proposed amendments to IAS 37
15/04/19
IASB
Sarah
Dunn
EFRAG draft comment letter on ED/2018/2 onerous contracts-proposed amendments to IAS 37
05/04/19
EFRAG
Sarah
Dunn

Local government pension scheme (LGPS): Fair Deal – strengthening pension protection
04/04/19
DWP
Liz
Cole
Defined contribution pensions: investments and consolidation
01/04/19
DWP
Liz
Cole
FRED 71 Draft Amendments to FRS 102: Multi-employer defined benefit plans
31/03/19
FRC
Sarah
Dunn
CP19/6 Changes to align the FCA handbook with the EU prospectus regulation  28/03/19
FCA
Katerina
Joannou
SEC request for comment on earnings releases and quarterly reports
21/03/19
SEC 
Sarah
Dunn
Exposure draft of proposed ISRS 4400 (revised), agreed-upon procedures engagements 15/03/19
IAASB
Louise
Sharp
Consultation paper and impact assessment – proposal to revise practice note 19 (December 2018) 08/03/19
FRC
Philippa
Kelly
Draft endorsement advice on Definition of Business (Amendments to IFRS 3)

04/03/19
EFRAG

Sarah
Dunn
Post implementation review providing assurance on client assets to the FCA - call for feedback  04/03/19
FRC 
Zsuzsanna
Schiff

Proposed revisions to IESs 2, 3, 4, and 8—information and communications technologies and professional skepticism
04/03/19
IAESB 
Clemence
Mayali
National Cyber Security Skills Strategy
01/03/19
DCMS
Kirstin
Gillon
Salaried workers & salary sacrifice: changing national minimum wage rules
01/03/19
BEIS
Peter
Bickley
 The taxation of trusts: a review 28/02/19
HMT
Sue
Moore
Independent review of the regulatory framework for legal services 28/02/19
UCL
Jane
Berney

Pipeline of Revisions to Technical Releases and other guidance

Title  Type  ICAEW owner Target date 
Qualification - limitation of scope (stock counts)
Helpsheet  Chris Cantwell 28/02/19
GDPR - A series of guides on new and emerging issues Helpsheet  Jane Berney 28/02/19 
Revised arrangements for ATOL reporting accountants reporting to the CAA
Technical release
Sophie Campkin 29/03/19
Reporting to regulators on regulatory accounts Technical release Sophie Campkin
29/03/19
Strategic report qualification 
Helpsheet Chris Cantwell 31/03/19
LLP SORP update
FAQ Sarah Dunn
31/03/19 
GDPR Update 2: Data Controller vs Data processes - the Pros and Cons
Helpsheet Jane Berney
31/03/19
GDPR Update 3: Data Breaches and Reporting
Helpsheet Jane Berney
31/03/19
The UK financial reporting regime 
FAQ Henning Diederichs
17/05/19