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ICAEW Representations 2017

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Title
Date

Consultation : revised operating procedures for reviewing corporate reporting

2016-12-22

Employment allowance- illegal workers

2017-01-03

Landfill disposals tax (Wales) bill

2017-01-06

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

ICAEW research survey : HMRC service standards

2017-01-18

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

Our future mission

2017-01-31

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

FRC draft plan and budget and levy proposals 2017/18

2017-02-16

Green paper on corporate governance reform

2017-02-22

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

Scope of VAT grouping

2017-02-27

Tackling offshore tax evasion : a requirement to notify HMRC of offshore structures

2017-02-28

Digital reporting and record-keeping for business : income tax

2017-02-28

Review of employment practices in the modern economy

2017-03-06

EFRAG's draft endorsement advice on IFRS 16, leases

2017-03-09

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

Automatic enrolment review 2017

2017-03-22

Invitation to comment on EFRAG's assessment on annual improvements to IFRS standards 2014-2016 cycle

2017-03-22

Corporate liability for economic crime : call for evidence

2017-03-24

The Financial Reporting Council's corporate reporting research activities

2017-03-30

Annual improvements to IFRS standards 2015-2017 cycle

2017-03-31

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

GDPR consent guidance

2017-04-05

Money laundering regulations 2017 : consultation

2017-04-12

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

Finance bill 2017 : changes relevant to non UK domiciliaries

2017-04-19

[Comment on the Green paper on industrial strategy]

2017-04-20

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

Penalties for enablers of defeated tax avoidance

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

Security and sustainability in defined benefit pension schemes

2017-05-12

The operations of the European Supervisory Authorities

2017-05-12

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

ED/2017/3 Prepayment features with negative compensation

2017-05-23

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

Refining the PRA's Pillar 2A capital framework

2017-05-31

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

Tax policy for the new government

2017-06-19

Taxation of non UK domiciliaries and Finance Act 2017

2017-06-21

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

Employee expenses- call for evidence

2017-07-10

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

Office of tax simplification review of value added tax

2017-07-20

Revising the insolvency code of ethics

2017-07-21

Proposed international standard on auditing 540 (revised)

2017-07-31

Improvements to IFRS 8, operating segments

2017-07-31

Advance assurance service : check-list

2017-08-01

EU company law upgraded : rules on digital solutions and efficient cross-border operations

2017-08-04

Anti-money laundering supervisory review : consultation

2017-08-17

Distributions in a winding up : comments on published guidance

2017-08-23

Invitation to comment on proposal to revise PN11

2017-08-25

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

Draft SME implementation group Q and A

2017-08-31

What are the implications of artificial intelligence?

2017-09-01

Suggestions for VAT reform to All Party Parliamentary Group

2017-09-01

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

AIM rules review

2017-09-11

EFRAG's draft comment letter to IASB's "Disclosure initiative - principles of disclosure"

2017-09-11

Revising SIP 11

2017-09-12

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

Response to FCA CP17/16 : advising on pensions transfers

2017-09-21

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