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

Business rates: a fundamental review - Tranche 2
30/10/20
HMT
Angela
Clegg 
Comprehensive review of IFRS for SMEs standard 27/10/20
IASB
Louise
Sharp

Pensions tax relief administration
13/10/20
HMT
Peter
Bickley
R&D tax credits: scope of qualifying expenditures
13/10/20
HMT
Angela
Clegg

Capital Gains Tax review call for evidence and survey 12/10/20
OTS
Caroline
Miskin

Tax avoidance measures and new tax checks 07/10/20
HoC
Frank
Haskew

Supporting veterans' transition to civilian life through employment 05/10/20
HMRC
Peter
Bickley

ISA 600 exposure draft 02/10/20
IAASB
Louise
Sharp
General presentation and disclosure
30/09/20
IASB
Sarah
Dunn

Tackling disguised remuneration tax avoidance  30/09/20
HMRC
Frank
Haskew 
Carbons emissions tax 29/09/20
HMT/HMRC 
Neil
Gaskell

CP20/3: Proposals to enhance climate-related disclosures by listed issuers and clarification of existing disclosure obligations  28/09/20
FCA
Zsuzsanna Schiff
FRED 74 Draft amendments to FRS 102: Interest Rate Benchmark Reform - Phase 2 28/09/20
FRC
Sarah
Dunn

Draft comment letter on primary financial statements 28/09/20
EFRAG
Sarah
Dunn

Business rates: a fundamental review 30/10/20
HMT
Angela
Clegg

Fundamental review of business rates - Tranche1 18/09/20
HMT
John
Boulton

Pipeline of Revisions to Technical Releases and other guidance

Title Type ICAEW owner Target date
Tech 07/13 (audit exemption, parent company guarantee) update Technical release Charles Worth 30/09/20
TECH 0X/20BL Residential service charge accounts and reports Technical release Charles Worth 31/10/20

Solicitors Regulation Authority Accounts Rules: Guidance for reporting accountants following the 2019 changes 

Technical release  Sophie Campkin  25/11/20
TECH 0X/20FSF Assurance reports on benchmarks and indices Technical release Philippa Kelly 31/12/20
Guidance for preparers of pro forma financial information (draft) Technical release Katerina Joannou
30/09/21
Guidance for preparers of pro forma financial information Technical release Katerina Joannou 30/06/22