ICAEW Representations 2015

Providing assurance on client assets to the Financial Conduct Authority

PCAOB staff consultation paper no. 2015-01 : the auditor's use of the work specialists

Enterprise bill : a small business commissioner

Improving the quality of reporting by smaller listed and AIM quoted companies

The big data dilemma

Income tax : extension of averaging period for farmers

Audit firm governance code : a review of its implementation and operation

Responding to non-compliance with laws and regulations

IVSC Review Group report : engagement paper

Approach to quality assurance of assurance engagements for smaller authorities in the new audit framework

Review of employee benefits and expenses : draft legislation

Capital resources requirements for personal investment firms (PIFs)

Finance (No. 2) Bill 2015 : clause 24: relief for finance costs related to residential property businesses

Tax Collection and Management (Wales) Bill 2015

IAESB guiding principles for implementing a learning outcomes approach

European Commission - public consultation on further corporate tax transparency

PCP 2015/2 Restrictions and suspensions of voting rights

PCP 2015_3 Additional presumptions to the definition of acting in concert

Corporate governance : board responsibilities PRA CP123/15

Finance (No. 2) Bill 2015 : clause 32: intangible fixed assets- goodwill etc.

Finance (No. 2) Bill 2015 clauses 21 and 22 : pensions lump sum death benefits and clauses 23 and schedule 4 : pensions annual allowance

Consumer prepayments on retail insolvency

Future approaches to quality assessment in England, Wales, and Northern Ireland

Withdrawal of the Charities SORP (FRSSE)

Draft update bulletin 1 amendments to FRS 102

Court and tribunal fees : consultation on further fees proposals

PCAOB concept release no. 2015-005 on audit quality indicators

Review of economic statistics : call for evidence

Auditors' work on value for money (VFM) arrangements

ISA qualifying investments: consultation on whether to include investment based crowdfunding

Pensions tax relief consultation

BIS apprenticeship levy

Intermediaries legislation (IR35)

Employment intermediaries and tax relief for travel and subsistence

Gift aid donor benefits

Let property and wear and tear allowance

ED/2015/5 remeasurement on a plan amendment, curtailment or settlement/availability of a refund from a defined benefit plan

Improving large business compliance

Strengthening sanctions for tax avoidance

Termination payments simplification

ED 2015/16 Clarifications to IFRS 15

Nordic standard for audits of small entities

BIS cutting red tape anti money laundering sector review

Reforms to the taxation of non domiciles

AIM notice 42 AIM rules for companies

IASB ED : conceptual framework for financial reporting

Profit or loss versus OCI

Updating references to the conceptual framework

EFRAG draft comment letter : updating references to the conceptual framework

Late payment : challenging 'grossly unfair' terms

Cyber security : protection of personal data online

IFRS Foundation trustees' review of structure and effectiveness

EFRAG 2015 proactive agenda consultation

Consultation on the technical legislative implementation of the EU audit directive and regulation

Enhancing confidence in audit

Consultation on changes to the National Student Survey, Unistats and information provided by institutions

Patent box : substantial activities

Better workplace pensions : reducing regulatory burdens, minor regulation changes and response to consultation on the investment regulations

Travel and subsistence

An examination of the OECD BEPS' recommendations to the G20

Financial advice markets review

De-regulatory changes for limited liability partnerships (LLPs) and qualifying partnerships

FRED 62 draft amendments to FRS 102 : fair value hierarchy disclosures

Alignment of income tax and national insurance