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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

2025 representations 2024 representations 2023 representations 2022 representations Tax representations

Latest representations

ICAEW REP 027/25 Provisions - Targeted Improvements: proposed amendments to IAS 37
  • Representation
  • 06 Mar 2025
  • PDF (297kb)
A representation dated 6 March 2025 to a consultation published by International Accounting Standards Board on 12 November 2024.
ICAEW REP 026/25 FRS 101 Reduced Disclosure Framework - 202425 cycle
  • Representation
  • 06 Mar 2025
  • PDF (137kb)
A representation dated 6 March 2025 to a consultation published by the Financial Reporting Council on 13 December 2024.
ICAEW REP 025/25 10 Year Infrastructure Strategy
  • Representation
  • 04 Mar 2025
  • PDF (232kb)
A representation dated 4 March 2025 to a consultation published by HM Treasury on 26 January 2025.
ICAEW REP 023/25 ED92 - Tangible Natural Resources
  • Representation
  • 27 Feb 2025
  • PDF (244kb)
A representation dated 27 February 2025 to a consultation published by IPSASB on 31 October 2024.
ICAEW REP 024/25 with CIPFA - IPSASB Climate Related Disclosures
  • Representation
  • 27 Feb 2025
  • PDF (315kb)
A joint representation dated 27 February 2025 to a consultation published by IPSASB on 31 October 2024.
ICAEW REP 021/25 Business and Trade Committee Inquiry: Industrial Strategy
  • Representation
  • 25 Feb 2025
  • PDF (181kb)
A representation dated 21 February 2025 to an inquiry published by the Business and Trade Committee on 29 January 2025.
ICAEW REP 019/25 Mandatory Payrolling of Benefits in Kind
  • Representation
  • 19 Feb 2025
  • PDF (344kb)
Questions for HMRC submitted by ICAEW Tax Faculty on 19 February 2025.
ICAEW REP 020/25 Personal tax offshore anti-avoidance legislation call for evidence
  • Representation
  • 18 Feb 2025
  • PDF (540kb)
A representation dated 18 February 2025 to a consultation published by HMRC on 30 October 2024.