Audit representations

ICAEW REP 089/25 SME Audit Market Study Emerging Findings

A representation dated 17 October 2025 to a consultation published by Financial Reporting Council on 17 July 2025.

ICAEW REP 088/25 Guidance for Audits of Smaller and/or Less Complex Entities

A representation dated 17 October 2025 to a consultation published by Financial Reporting Council on 17 July 2025.

ICAEW REP 090/25 NSI Act (Notifiable Acquisition) (Specification of Qualifying Entities) Regulations 2021

A representation dated 14 October 2025 to a consultation published by on 17 Cabinet Office on 22 July 2025.

ICAEW REP 086/25 CIPFA/LASAAC 2026-27 Code of Practice on Local Authority Financial Reporting in the UK

A representation dated 10 October 2025 to a consultation published by CIPFA/LASAAC on 14 August 2025.

ICAEW REP 080/25 [Draft] Endorsement Criteria Assessment of IFRS 18 Presentation and Disclosure in Financial Statements

A representation dated 6 October 2025 to a consultation published by the UK Endorsement Board on 9 July 2025.

ICAEW REP 079/25 Proposed Amendments to the Pie Auditor Registration Regulations

A representation dated 2 October 2025 to a consultation published by Financial Reporting Council on 17 July 2025.

ICAEW REP 076/25 Developing an oversight regime for Assurance of Sustainability related Financial Disclosures

A representation dated 17 September 2025 to a consultation published by the Department for Energy Security and Net Zero on 25 June 2025.

ICAEW REP 061 25 FRC ISSA (UK) 5000

A representation dated 31 July 2025 to a consultation published Financial Reporting Council (FRC) on 29 May 2025.

ICAEW REP 058/25 CP2514 Stablecoin issuance and cryptoasset custody

A representation dated 25 July 2025 to a consultation published by the Financial Conduct Authority in May 2025.

ICAEW REP 060/25 Proposed narrow-scope amendments to IAASB standards arising from the IESBAs using the work of an external expert

A representation dated 23 July 2025 to a consultation published by IAASB on 25 April 2025.