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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, the Professional Standards Department (PSD) 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 049/26 Consolidation Exception - Proposed amendments to the IFRS for SMEs Accounting Standard
  • Representation
  • 23 Jul 2026
  • PDF (175kb)
A representation dated 23 July 2026 to a consultation published by the International Accounting Standards Board on 12 May 2026.
ICAEW REP 048/26 [Draft] Endorsement Criteria Assessment of Translation to a Hyperinflationary Presentation Currency (Amendments to IAS 21)
  • Representation
  • 23 Jul 2026
  • PDF (359kb)
A representation dated 23 July 2026 to a consultation published by the UK Endorsement Board on 27 April 2026.
ICAEW Rep 045/26 Call for Input: The future of tokenisation - A joint vision from the authorities for UK wholesale financial markets
  • Representation
  • 06 Jul 2026
  • PDF (240kb)
A representation dated 3 July 2026 to a consultation published by the Financial Conduct Authority and Bank of England on 18 May 2026.
ICAEW Rep 034/26 International Standard on Auditing for Less Complex Entities How to Enhance Usability : Call For Views
  • Representation
  • 06 Jul 2026
  • PDF (305kb)
A representation dated 21 May 2026 to a consultation published by the Financial Reporting Council on 26 March 2026.
ICAEW REP 044/26 Proposed amendments to AIM Rules for Companies (AIM Notice 62) and Proposed amendments to AIM Rules for Nominated Advisers (AIM Notice 63)
  • Representation
  • 06 Jul 2026
  • PDF (182kb)
A representation dated 6 July 2026 to a consultation published by the London Stock Exchange on 4 June 2026.
ICAEW REP 046/26 IESBA Post Implementation Review Survey
  • Representation
  • 03 Jul 2026
  • PDF (289kb)
A representation dated 3 July 2026 to a consultation published by the International Ethics Standards Board for Accountants (IESBA) on 30 March 2026.
ICAEW REP 043/26 Open for Business: Implementing a UK Corporate Re-domiciliation Regime
  • Representation
  • 19 Jun 2026
  • PDF (145kb)
A representation dated 19 June to a consultation published by the Department for Business and Trade on 25 March 2026.
ICAEW REP 039/26 Call for Evidence: Business Systems Integration
  • Representation
  • 19 Jun 2026
  • PDF (232kb)
A representation dated 4 June 2026 to a consultation published by HM Revenue & Customs on 12 March 2026.