Object Type: Folder
In Folder: ICAEW Representations
Consultation : revised operating procedures for reviewing corporate reporting
2016-12-22
A vision for legislative reform of the regulatory framework for legal services in England and Wales
2017-01-11
Reporting serious incidents - updates to guidance and reporting regime
2017-01-11
Regulatory treatment of accounting provisions- interim approach and transitional arrangements- consultative document
2017-01-13
Regulatory treatment of accounting provisions- discussion document
2017-01-13
The process for imposing monetary penalties for breaches of financial sanctions- consultation response
2017-01-26
Supporting credibility and trust in emerging forms of external reporting- ten key challenges for assurance engagements
2017-01-26
Draft clauses for Finance Bill 2017 : clause 13- life insurance policies- recalculating gains on part surrenders etc
2017-01-26
Reforms to the taxation of non-domiciliaries and offshore trusts
2017-02-01
Trading and property allowances : draft Finance Bill 2017 legislation- clause 19 and schedule 5
2017-02-01
Workers' services provided to public sector through intermediaries : draft Finance Bill 2017 legislation- clause 1 and schedule 1
2017-02-01
Optional remuneration arrangements (including salary sacrifice) : draft Finance Bill 2017- clause 2 and schedule 2
2017-02-01
Termination payments etc : amounts chargeable to tax on employment income- draft Finance Bill 2017 legislation- clause 9
2017-02-01
Employment income provided through third parties (disguised remuneration) : draft Finance Bill 2017 legislation- clause 32 and schedule 10
2017-02-01
Tax-advantaged venture capital schemes : streamlining the advance assurance survey
2017-02-01
Penalties for enablers of defeated tax avoidance : draft Finance Bill 2017 legislation- clause 92 and schedule 20
2017-02-01
Recommendations of the Task Force on climate-rated financial disclosures
2017-02-12
Exploring the growing use of technology in the audit, with a focus on data analytics
2017-02-15
Reforms to the taxation of non-domiciliaries and offshore trusts
2017-02-23
Reforms to the taxation of non-domiciliaries and offshore trusts
2017-02-23
Reporting control deficiencies under the client assets assurance standard
2017-02-24
Tackling offshore tax evasion : a requirement to notify HMRC of offshore structures
2017-02-28
Exploring the demand for agreed-upon procedures engagements and other services, and the implications for the IAASB's International Standards
2017-03-20
Invitation to comment on EFRAG's draft endorsement advice on IFRIC interpretation 22, foreign currency transactions and advance consideration
2017-03-21
Invitation to comment on EFRAG's draft endorsement advice on transfers of investment property (amendments to IAS 40)
2017-03-21
Invitation to comment on EFRAG's assessment on annual improvements to IFRS standards 2014-2016 cycle
2017-03-22
The Financial Reporting Council's corporate reporting research activities
2017-03-30
Invitation to comment on EFRAG's draft comment letter on the IASB's ED/2017/1, annual improvements to IFRS standards 2015-2017 cycle
2017-03-31
FRED 66 draft amendments to FRS 101, reduced disclosure framework
2017-03-31
Proposed revisions to clarify the applicability of provisions in part C of the extant code to professional accountants in public practice
2017-04-12
Workers' services provided to public sector through intermediaries : clause 7 and schedule 1 Finance Bill 2017 published on 20 March 2017- comments on the bill and suggested amendments
2017-04-13
Guidance on the treatment of politically exposed persons (PEPs) under the Money Laundering, Terrorist Financing and Transfer of Funds (information on the payer) Regulations 2017
2017-04-18
Proposed revisions pertaining to safeguards in the code- phase 2
2017-04-20
Optional remuneration arrangements (eg. salary sacrifice, employer-provided benefit-in-kind allowances etc)
2017-04-20
Disguised remuneration : employment income provided through third parties
2017-04-20
Committee of Whole House briefing: digital reporting and record-keeping for income tax. Digital reporting and record-keeping for income tax etc.- further amendments.
2017-04-21
Anti-money laundering supervisory regime call for further information
2017-04-25
International IR framework implementation feedback invitation to comment
2017-05-05
A register of beneficial owners of overseas companies and other legal entities
2017-05-15
Review of the effectiveness of primary markets - the UK primary markets landscape. Review of the effectiveness of primary markets - enhancements to the listing regime
2017-05-17
Improving the structure of the Code of Ethics for Professional Accountants- phase 2.
2017-05-25
ICAEW Response to the FRC's "Technical proposals to : make minor revisions to ISA (UK) 330 (Revised June 2016) "The auditor's responses to assessed risks" and ISA (UK) 505 "External confirmations"; and Withdraw Practice Note 16 - "Bank reports for audit purposes in the United Kingdom"
2017-05-26
Proposal to revise ISA (UK) 250 (revised June 2016) section A- consideration of laws and regulations in an audit of financial statements
2017-05-26
Reforming the availability of information in the UK equity IPO process
2017-06-07
Consultation on non-resident companies chargeable to income tax and non-resident capital gains tax
2017-06-08
Making tax digital : sanctions for late submission and late payment
2017-06-09
Fraud provision of labour in construction sector : consultation on VAT and other policy options
2017-06-09
Discussion paper- invitation to comment- auditors and preliminary announcements
2017-06-29
Proposal to revise Practice Note 15- the audit of occupational pension schemes in the United Kingdom
2017-06-30
Independent review of the Financial Reporting Council's enforcement procedures sanctions
2017-06-30
FRED 67 draft amendments to FRS 102- triennial review 2017- incremental improvements and clarifications
2017-07-03
Review of FCA forms for societies registered under the Co-operative and Community Benefits Societies Act 2014
2017-07-04
Proposed application material relating to- (a) professional scepticism- linkage with the fundamental principles and (b) professional judgement- emphasis on understanding facts and circumstances
2017-07-17
Review of the standard proof applied in professional misconduct proceedings
2017-07-18
EU company law upgraded : rules on digital solutions and efficient cross-border operations
2017-08-04
Proposed auditing standard : proposed amendments to auditing standards for auditor's use of the work of specialists
2017-08-30
Proposed auditing standard : auditing accounting estimates, including fair value measurements and proposed amendments to PCAOB auditing standards
2017-08-30
Response to IAESB's exposure draft, proposed international education standard IES 7 : continuing professional development (revised)
2017-09-01
Proposal to revise "Money laundering - guidance for UK auditors on UK legislation (Practice Note 12) and incorporate as an appendix to ISA (UK) 250 (revised June 2016) representation"
2017-09-08
EFRAG's draft comment letter to IASB's "Disclosure initiative - principles of disclosure"
2017-09-11
Finance Bill 2017-19, clauses 34-35 and schedules 11-12 : employment income and trading income provided through third parties, alias disguised remuneration loan charge
2017-09-20