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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 038/25 Response to EFRAG's call for input on revising ESRS set 1
  • Representation
  • 13 May 2025
  • PDF (181kb)
A response dated 6 May 2025 to a call for input from EFRAG.
ICAEW REP 036/25 FRC SME audit market study
  • Representation
  • 13 May 2025
  • PDF (221kb)
A response dated 12 May 2025 to the invitation to comment published by the Financial Reporting Council (FRC) on 3 February 2025.
ICAEW REP 035/25 Enhancing HMRC's powers - Tackling tax advisers facilitating non-compliance
  • Representation
  • 13 May 2025
  • PDF (332kb)
A representation dated 7 May 2025 to a consultation published by HMRC on 26 March 2025.
ICAEW REP 034/25 Electronic invoicing
  • Representation
  • 07 May 2025
  • PDF (254kb)
A representation dated 7 May 2025 to a consultation published by HMRC and Department for Business and Trade on 13 February 2025.
ICAEW REP 033/25 DECA of amendments to IFRS 9 and IFRS 7 - Contracts referencing nature-dependent electricity
  • Representation
  • 02 May 2025
  • PDF (268kb)
A representation dated 30 April 2025 to a consultation published by the UK Endorsement Board on 10 March 2025.
ICAEW REP 032/25 Government's use of private finance for infrastructure
  • Representation
  • 29 Apr 2025
  • PDF (205kb)
A representation dated 28 April 2025 to a consultation published by the Public Accounts Committee (PAC) on 26 March 2025.
ICAEW REP 030/25 Reforms to inheritance tax reliefs: Consultation on property settled into trust
  • Representation
  • 29 Apr 2025
  • PDF (555kb)
A representation dated 23 April 2025 to a consultation published by HMRC on 27 February 2025.
ICAEW REP 031/25 Call for evidence on the National Wealth Fund
  • Representation
  • 25 Apr 2025
  • PDF (240kb)
A representation dated 25 April 2025 to a consultation published by the Treasury Committee on 25 March 2025.