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Consultations and responses

The ICAEW Library & Information Service maintains a collection of consultation documents along with the responses from ICAEW and, in some cases, other parties.

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.

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:

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

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by web chat or by email at library@icaew.com.