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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 068/26 PCAOB Release No. 2026-006: Draft 2026 2030 Strategic Plan Goals and Objectives
  • Representation
  • 01 Oct 2026
  • PDF (174kb)
A representation dated 4 September 2026 to a consultation published by PCAOB on 20 July 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 082/26 Land remediation relief
  • Representation
  • 17 Sep 2026
  • PDF (207kb)
A representation dated 17 September 2026 to a consultation published by HMRC on 13 July 2026.
ICAEW REP 078/26 Customs modernisation
  • Representation
  • 15 Sep 2026
  • PDF (227kb)
A representation dated 15 September 2026 to a consultation published by HMRC on 23 June 2026.
ICAEW REP 075/26 Autumn Budget 2026: Give business breathing space to deliver growth
  • Representation
  • 15 Sep 2026
  • PDF (393kb)
A representation dated 9 September 2026 to the UK government ahead of the Autumn budget on 28 October 2026.
ICAEW REP 077/26 Call for input on deepening the UK’s Trade relationships with Indonesia, the Philippines, the United Arab Emirates and Uruguay
  • Representation
  • 14 Sep 2026
  • PDF (214kb)
A representation dated 14 September 2026 to a consultation published by DBIST on 14 July 2026.
ICAEW REP 074/26 Tentative Agenda Decision: Classification of Income and Expenses when an Entity Has a Main Business Activity of Providing Financing to Customers (IFRS 18)
  • Representation
  • 08 Sep 2026
  • PDF (152kb)
A representation dated 8 September 2026 to a consultation published by the IFRS Interpretations Committee following its June 2026 meeting.
ICAEW REP 063/26 Simplifying treaty relief from withholding tax on interest paid overseas
  • Representation
  • 07 Sep 2026
  • PDF (193kb)
A representation dated 7 September 2026 to a consultation published by HMRC on 13 July 2026.