Timeline
1972–1991
Technical Releases on financial/corporate reporting were issued as part of the numerical sequence of releases between 1972 and late 1991.
1992
From the start of 1992 the numerical sequence was replaced by named series, as detailed below. All Technical Releases issued since 1992 have been numbered sequentially in the year of publication prefixed by the name of the relevant series; for example, FRAG 2/93 or TECH 1/04.
1992–2005
Between 1992 and 2005, ICAEW issued Technical Releases on financial/corporate reporting through a number of named series, with most being published in the FRAG (1992-1994) and TECH (1995-) series.
2005–2010
In October 2005, ICAEW began issuing its responses to consultation documents (that is, representations) on issues other than taxation in a dedicated series entitled ‘ICAEW REP’, having created a similar series specifically for tax representations (TAXREP) in 1999. Prior to these dates, representations were issued as Technical Releases. A number of representations on financial/corporate reporting were published in the ICAEW REP series between 2005 and 2010.
During this period, the Institute continued to publish Technical Releases – as distinct from representations – containing guidance and practical advice on financial/corporate reporting, across a range of named series.
2011–2022
Between 2011 and 2022, ICAEW issued Technical Releases from its Financial Reporting Faculty in a dedicated series entitled ‘FRF’. The full text of some releases in this series can be accessed via the website, whilst the Library & Information Service holds copies of all FRF Technical Releases:
At the same time, representations on financial/corporate reporting continued to be published through the ICAEW REP series. Many of these are available online via the website, and the Library & Information Service holds a copy of every published representation.
During this period, the Institute also occasionally published Technical Releases in other series which touched on financial/corporate reporting issues. Many are available online via the website, and the Library & Information Service holds a copy of every entry in each series.
2023–
The Financial Reporting Faculty was renamed the Corporate Reporting Faculty in 2023.
ICAEW continues to release Technical Releases and representations covering various aspects of financial/corporate reporting. All are made available on the website upon publication. In addition, the Library & Information Service holds a copy of every published Technical Release and representation.
How can I get a copy of a Technical Release or representation?
New Technical Releases and representations, as well as some historical ones, are published in full text on the ICAEW website and can be downloaded free of charge.
Single copies of any historical Technical Releases or representations not available to download from the website may be ordered from the ICAEW Library & Information Service. Our standard document supply charges apply.
Contact us by telephone on +44 (0)20 7920 8620 or email library@icaew.com. Please give a contact telephone number in your email so we can call you back.
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