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Consultations and representations

ICAEW makes representations to policymakers and regulators on behalf of the accountancy profession explaining how changes to policy and legislation will impact day-to-day practice. Here you can read the latest ICAEW representations, as well as those from previous years, view details of the open consultations that ICAEW will be responding to, and learn about any consultations related to ICAEW itself.

Representations and technical guidance in progress

View and contribute to consultations from government bodies, regulators and standards setters to which we are responding.
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Regulatory consultations

As an improvement regulator, Regulation & Conduct (R&C) will initiate and respond to consultations on issues that relate to our regulatory responsibilities. We invite the views of the ICAEW members and the individuals and firms regulated/supervised by ICAEW, consumers of accountancy services and other stakeholders.
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Representations listed by year / topic

2026 representations 2025 representations 2024 representations 2023 representations Tax representations

Latest representations

ICAEW REP 093/26 ESRS for Certain Non-EU Undertakings in Accordance with Article 40a of the Accounting Directive
  • Representation
  • 30 Oct 2026
  • PDF (253kb)
A representation dated 30 October 2026 to a consultation published by EFRAG on 23 July 2026.
ICAEW REP 090/26 Draft Market Technical Note (TN 803.1) on UK SRS Sustainability
  • Representation
  • 28 Oct 2026
  • PDF (219kb)
A representation dated 28 October 2026 to a consultation published by the FCA on 30 September 2026
ICAEW REP 089/26 Welsh Government consultation on the classification of self-catering properties for local tax purposes
  • Representation
  • 23 Oct 2026
  • PDF (194kb)
A representation dated 23 October 2026 to a consultation published by the Welsh Government on 31 July 2026.
ICAEW REP 088/26 Aligning the time limits for recovery of NIC with income tax
  • Representation
  • 12 Oct 2026
  • PDF (201kb)
A representation dated 12 October 2026 to a consultation published by HMRC on 13 July 2026.
ICAEW REP 092/26 Written evidence to the House of Lords Finance Bill Sub-Committee
  • Representation
  • 09 Oct 2026
  • PDF (232kb)
A representation dated 9 October 2026 to a call for evidence made by the House of Lords Economic Affairs Finance Bill Sub-Committee on 18 September 2026.
ICAEW REP 091/26 Takeover panel miscellaneous code amendments (PCP 2026_1)
  • Representation
  • 02 Oct 2026
  • PDF (209kb)
A representation dated 02/10/2026 to a consultation published by the Code Committee of the Takeover Panel on 09/07/2026.
ICAEW REP 083/26 Introduction on mandatory registration for customs intermediaries
  • Representation
  • 21 Sep 2026
  • PDF (268kb)
A representation dated 21 September 2026 to a consultation published by HMRC on 23 June 2026.
ICAEW REP 084/26 Tax treatment of predevelopment costs
  • Representation
  • 21 Sep 2026
  • PDF (246kb)
A representation dated 21 September 2026 to a consultation published by HMRC on 16 June 2026.