Responses to accounting and auditing standards consultations

CIPFA's responses to discussion papers and consultation documents on this topic, in date order.

Responses for 2012 and earlier can be viewed in the responses to consultation archive.

30 05 23 Letter from CIPFA to IIASB

PDF 76 KB

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30 05 23 CIPFA response to IIA Standards consultation

PDF 219 KB

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30 05 23 IIA survey submitted 30 May 2023

PDF 698 KB

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230523 CIPFA response to HMT Thematic Review

PDF 226 KB

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240423 CIPFA Submission to Levelling-Up Committee Financial Reporting and Audit in LAs

PDF 302 KB

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310323 DLUHC response Accounts and Audit Regulations

PDF 160 KB

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10 10 22 Joint CIPFA ICAEW Future of the IFRS 9 statutory override Representation

PDF 147 KB

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051022-CIPFA-IPSASB-Consultation-Response

PDF 295 KB

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16 09 22 PAF Consultation on PN10 response from CIPFA FINAL

PDF 556 KB

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25 10 21 CIPFA response to IPSASB consultations on Measurement

PDF 242 KB

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17 05 21 CIPFA response to IPSASB consultations on Leases

PDF 165 KB

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18 12 20 CIPFA response to IFRS Foundation consultation on sustainability standard setting

PDF 144 KB

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31 10 20 CIPFA response to IPSASB on Revenue and Transfer Expenses EDs 70 72

PDF 258 KB

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26 08 20 CIPFA response to Public Audit Forum on Practice Note 10

PDF 140 KB

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06 12 19 CIPFA response to IPSASB on public sector financial instruments

PDF 194 KB

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10 10 19 CIPFA response to IPSASB on Measurement

PDF 252 KB

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23 09 19 CIPFA response to IAASB on Audits of Less Complex Entities

PDF 199 KB

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13 06 19 CIPFA response to FRC on Going Concern standard

PDF 173 KB

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06 06 19 CIPFA response to IPSASB on Collective and Individual Services

PDF 207 KB

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26 04 19 CIPFA response to EFRAG on Non Exchange Transfers

PDF 228 KB

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04 02 19 CIPFA response on Charity SORP committee governance

PDF 205 KB

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06 11 18 CIPFA response to IAASB on ISA 315 Risks of Misstatement0

PDF 237 KB

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03 10 18 CIPFA response to PSAB review on Canada approach to IPSASs

PDF 187 KB

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29 06 18 CIPFA response to IPSASB on Leases ED

PDF 201 KB

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13 06 18 CIPFA response on IPSASB re Strategy and Workplan

PDF 229 KB

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29 03 18 CIPFA response to IPSASB ED on Social Benefits

PDF 206 KB

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15 01 18 Response to IPSASB CP on Revenue and Non Exchange Expenses

PDF 259 KB

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21 11 17 Response to IPSASB ED on Financial Instruments

PDF 198 KB

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02 10 17 Response to IASB re Principles of Disclosure

PDF 257 KB

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28 09 17 Response to IPSASB re Accounting for Heritage

PDF 256 KB

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05 09 17 Response to FRC re Anti Money Laundering responsibilities of auditors

PDF 221 KB

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24 08 17 Response to FRC re Audit of Charities

PDF 222 KB

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01 08 17 Response to IAASB re audit of accounting estimates

PDF 129 KB

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29 06 17 Response to FRC re triennial review of FRS 102

PDF 216 KB

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30 03 17 Response to FRC re corporate reporting research

PDF 283 KB

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28 03 17 Response to IAASB re Agreed Upon Procedures

PDF 227 KB

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15 02 17 Response to IAASB re Data Analytics

PDF 219 KB

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16 12 16 response to IPSASB on Public Sector Financial Instruments

PDF 139 KB

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16 12 16 response to FRC on FRS 102 IFRS changes

PDF 115 KB

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16 11 16 response to FRC feedback request on FRS 102

PDF 183 KB

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21 09 16 response on UK public sector audit Practice Note

PDF 198 KB

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28 07 16 response to IPSASB on Cash Basis IPSAS

PDF 164 KB

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29 06 16 response to IPSASB on Public Sector Combinations

PDF 215 KB

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27 04 16 response to IPSASB on Employee Benefits

PDF 207 KB

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24 02 16 response to IASB on Materiality practice statement

PDF 284 KB

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31 01 16 response to IPSASB on Social Benefits consultation

PDF 229 KB

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15 01 16 response to IPSASB on Impairments and Improvements

PDF 209 KB

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30 04 15 Response on UK small entity reporting proposals

PDF 120 KB

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19 02 15 Response on UK actuarial regulation risk perspective

PDF 109 KB

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30 12 14 Response on scope of IPSAS applicability

PDF 113 KB

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25 09 14 Response on Improvements to IPSASs 2014

PDF 76 KB

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11 09 14 Response to IAASB re Audit of Disclosures

PDF 149 KB

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31 07 14 Response to IPSASB Strategy and Workplan Consultation

PDF 183 KB

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30 07 14 Response to IASB re Disclosure Initiative

PDF 174 KB

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17 07 14 Response to IAASB re ED ISA 720 Other Information

PDF 132 KB

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28 02 14 Response to IPSASB Exposure Drafts on Interests in Other Entities

PDF 129 KB

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06 05 14 Response on Future of IPSASB Governance

PDF 82 KB

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29 05 14 Response to IPSASB ED 54 Service Performance Information

PDF 230 KB

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20 02 14 Response to IPSASB Exposure Draft on First Time Adoption

PDF 203 KB

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17 02 14 Response to Eurostat on EPSAS governance

PDF 86 KB

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14 01 14 Response to IPSASB on its Conceptual Framework

PDF 254 KB

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25 11 13 Response to IAASB ED on Auditor Reporting

PDF 177 KB

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14 11 13 Response to FRC ED Guidance on Strategic Report

PDF 113 KB

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13 09 13 Response to IASB Exposure Draft on Leases

PDF 188 KB

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08 08 13 Response to IPSASB Conceptual Framework ED on Presentation

PDF 192 KB

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25 07 13 Response to IASB ES on IAS 19 Amendments

PDF 172 KB

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15 07 13 Response to IASB on Expected Credit Losses

PDF 197 KB

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15 05 13 Response to IAASB on Audit Quality

PDF 151 KB

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30 04 13 Response to IPSASB on Conceptual Framework Elements and Recognition

PDF 205 KB

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17 04 13 Response to FRC on Prohibiting Direct Assistance

PDF 106 KB

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03 04 13 Response to IASB on Depreciation and Amortisation

PDF 168 KB

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31 03 13 Response to IPSASB on IPSAS and Financial Statistics

PDF 180 KB

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28 02 13 Response to International Valuation Standards Council on Specialised Public Sector Assets

PDF 151 KB

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18 02 13 Response to AASB on Other Information

PDF 125 KB

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29 11 12 Proposed Amendment to FRED 48 amending FRS 102

PDF 126 KB

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30 04 12 Response to IPSASB Conceptual Framework on Measurement

PDF 177 KB

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03 04 08 Response to Local Healthcare Bill Consultation

PDF 22 KB

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