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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
Subsidiaries without public accountability: disclosures 31/01/22
IASB
Sarah
Dunn
Request for views to inform next periodic review of FRS 102 31/10/21
FRC
Sarah
Dunn
Reporting rules for digital platforms
22/10/21
HMRC
Anita
Monteith

Disclosure initiative: targeted standards - level review of disclosures 21/10/21
IASB
Sarah
Dunn

Review of the UK’s AML/CFT regulatory and supervisory regime 14/10/21
HMT
Omid
Tissier
Amendments to the money laundering, terrorist financing and transfer of funds (information on the payer) regulations 2017 statutory instrument 2022 July 2021 consultation
14/10/21
HMT
Omid
Tissier
Reforming the framework for better regulation 01/10/21
BEIS
Charles
Worth

Autumn budget 30/09/31
HMRC 
Frank
Haskew
Diversity and inclusion in the financial sector-working together to drive change 30/09/21
FCA
Elizabeth
Richards
Tax year-end: moving the date
30/09/21
OTS
Anita
Monteith

Third agenda consultation
30/09/21
IASB
Sarah
Dunn
Initial application of IFRS 17 and IFRS 9— comparative information - proposed amendment to IFRS 17 27/09/21
IASB
Zsuzsanna
Schiff
IFR4NPO part 2
24/09/21
CIPFA
Charles
Worth

UK Prospectus regime review - a consultation
24/09/21
HMT
Katerina
Joannou
Local audit framework 22/09/21
MHCLC
Alison
Ring

Pipeline of Revisions to Technical Releases and other guidance

Title Type ICAEW owner Target date
TECH 08/16 - Chartered accountants' reports on the compilation of historical financial information of unincorporated entities Technical
release-AAF
Sophie
Campkin

30/09/21
TECH XX/20BL - Residential service charge accounts and reports
Technical
release-BL
Charles
Worth
30/09/21
TECH 07/16 - Chartered accountants' reports on the compilation of historical financial information of incorporated entities  Technical
release-AAF 
Sophie
Campkin

15/10/21
TECH 02/95 – Legal privilege and ascertainment of contingent liabilities; Technical
release-AAF
Sophie
Campkin
31/10/21
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
Guidance for preparers of pro forma financial information (draft) Technical
release-CFF
Katerina
Joannou
30/06/22
Guidance for preparers of pro forma financial information Technical
release-CFF
Katerina
Joannou
31/03/23