The consultations in the collection have been issued by a wide variety of organisations, including government departments, industry bodies, professional institutes, market regulators and standard setters. The responses of ICAEW were mostly issued as technical releases or, in more recent times, as representations.
You can find the details of all consultations and representations in our collection through the library catalogue, LibCat. In may cases the catalogue entry will give a link to the ICAEW digital archive where the document can be viewed.
Exposure drafts of accounting standards
The accounting standard setters have traditionally issued exposure drafts for discussion prior to the release of a final standard, usually accompanied by an invitation to comment. At present there are over 1500 exposure drafts in the collection. A selection of exposure drafts can be accessed through the links below:
- Exposure drafts from the 2000s
- Exposure drafts from the 1990s
- Exposure drafts from the 1980s
- Exposure drafts from the 1970s
You can find the details of further exposure drafts in our collection through the library catalogue, LibCat.
Comment letters
The comment letters to the exposure drafts issued by the Accounting Standards Board were filed for the public record at the ICAEW Library from 1991 until around 2008. Members of the public are permitted to have free access to the library to view this material, but are required to submit their requests in advance. Requests should be addressed to the Enquiry Services Manager at library@icaew.com
After 2008, letters of comment for each exposure draft were collated and published as separate volumes and/or made available online through the Financial Reporting Council (FRC) website. A full listing can be accessed through the link below.
If you are trying to track down a particular consultation or response please speak to the library’s enquiry team to find out how we can help with your search. You can contact the team by telephone on +44(0)20 7920 8620 or by email at library@icaew.com
Current consultations
Can't find what you're looking for?
The ICAEW Library can give you the right information from trustworthy, professional sources that aren't freely available online. Contact us for expert help with your enquiries and research.