Consultations
Consultation Responses and Policy Submissions
AIA regularly responds to consultation and discussion papers issued by regulators, governments, and standard-setters on a wide range of topics affecting the accountancy profession.
Working closely with our members, we contribute to policy development and public debate—helping to shape the future of the profession. Our responses reflect both the technical expertise of AIA and the diverse perspectives of our global membership.
As a leading professional body, we provide considered input on issues including regulation, ethics, education, and professional standards. A library of our recent consultation responses and policy submissions is available for reference.
| Consultations | Deadline | |
|---|---|---|
| Response | Submitted | |
|---|---|---|
| Proposed 2024 Revisions to International Education Standards (IESs) | 24/07/2024 | View |
| HMT Improving the effectiveness of the Money Laundering Regulations | 05/06/2024 | View |
| Raising Standards in the Tax Advice Market – Strengthening the Regulatory Framework and Improving Registration | 29/05/2024 | View |
| ISSB Agenda Priorities 2023 | 18/08/2023 | View |
| FCA CP22-16 OPBAS Sourcebook Update | 30/09/2022 | View |
| Public consultation on the first set of Draft ESRS | 08/08/2022 | View |
| IESBA Proposed Technology-related Revisions to the Code of Ethic | 20/06/2022 | View |
| Proposed International Standard on Auditing of Financial Statements of Less Complex Entities | 27/01/2022 | View |
| Amendments to the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 Statutory Instrument 2022 | 12/10/2021 | View |
| Review of the UK’s AML/CFT Regulatory and Supervisory Regime | 12/10/2021 | View |
| Restoring Trust in Audit and Corporate Governance | 08/07/2021 | View |
| Raising Standards in the Tax Advice Market: Professional Indemnity Insurance and Defining Tax Advice | 15/06/2021 | View |
| Corporate Transparency & Register Reform (Powers of the Registrar) | 03/02/2021 | View |
| Treasury Select Committee Inquiry: Economic Crime | 04/12/2020 | View |
| Economic Crime Levy Consultation | 13/10/2020 | View |
| HMRC Raising Standards in the Tax Advice Market | 28/10/2020 | View |
| Memoranda: The Institute of Chartered Accountants Ghana Bill | 11/10/2020 | View |
| Financial Conduct Authority Quarterly Consultation No. 28 Consultation Paper CP20/7 | 31/07/2020 | View |
Response
Raising Standards in the Tax Advice Market – Strengthening the Regulatory Framework and Improving Registration
Deadline: 29/05/2024
ViewProposed International Standard on Auditing of Financial Statements of Less Complex Entities
Deadline: 27/01/2022
ViewAmendments to the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 Statutory Instrument 2022
Deadline: 12/10/2021
ViewRaising Standards in the Tax Advice Market: Professional Indemnity Insurance and Defining Tax Advice
Deadline: 15/06/2021
ViewFinancial Conduct Authority Quarterly Consultation No. 28 Consultation Paper CP20/7
Deadline: 31/07/2020
View| Consultations | Deadline | ||
|---|---|---|---|
| AIA Responds to Proposed 2024 Revisions to International Education Standards (IESs) | 24/07/2024 | View | Comment |
| Raising Standards in the Tax Advice Market – Strengthening the Regulatory Framework and Improving Registration | 29/05/2024 | View | |
| OPBAS: Sourcebook Update | 39/09/2022 | View | |
| IPSASB | Advancing Public Sector Sustainability Reporting | 09/09/2022 | ||
| IAASA | Public Consultation on IAASA Work Programme 2023 - 2025 | 26/08/2022 | ||
| IFRS Foundation | General Sustainability-related Disclosures | 29/07/2022 | ||
| IFRS Foundation | Exposure Draft IFRS S2 Climate-related Disclosures | 29/07/2022 | ||
| IESBA | Proposed Technology-related Revisions to the Code of Ethics | 20/06/2022 | ||
| IPSASB | Exposure Draft (ED) 81, Proposed Update to Conceptual Framework | 31/05/2022 | ||
| Call for Evidence: An Independent Customs Regime | 02/05/2022 | ||
| IAASA: Consultation Paper on Proposals to Adopt SIRs (Ireland) | 15/04/2022 | ||
| FRC Consultation on Annual Review of FRS 101 | 01/03/2022 | ||
| IAASB - Proposed International Standard on Auditing of Financial Statements of Less Complex Entities | 31/01/2022 | ||
| IASB seeks stakeholders’ views on IFRS 9 review | 28/01/2022 | View | |
| IAASA - Proposal to Revise the Irish Quality Management Standards | 26/11/2021 | ||
| Proposed Revisions to the Audit Firm Governance Code | 18/11/2021 | ||
| Amendments to the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 Statutory Instrument 2022 | 14/10/2021 | ||
| Call for Evidence: Review of the UK’s AML/CTF Regulatory and Supervisory Regime | 14/10/2021 | ||
| FRC Seeking Views on Amendments Made to the Audit Enforcement Procedure | 07/10/2021 | ||
| Business Combinations under Common Control | 01/09/2021 | ||
| Restoring Trust in Audit and Corporate Governance | 08/07/2021 | ||
| Regulatory Assets and Regulatory Liabilities | 30/06/2021 | ||
| R&D Tax Reliefs: Consultation | 02/06/2021 | View | |
| Enterprise Management Incentives: Call for Evidence | 26/05/2021 | ||
| Post-implementation Review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities | 10/05/2021 | ||
| Costs Necessary to Sell Inventories (IAS 2) | 14/04/2021 | ||
| Preparation of Financial Statements when an Entity is No Longer a Going Concern (IAS 10) | 14/04/2021 | ||
| VAT and Value Shifting | 30/03/2021 | ||
| Lease Liability in a Sale and Leaseback | 29/03/2021 | ||
| FRC UK Quality Management Standards | 19/03/2021 | View | |
| TCA Fees Instrument Consultation | 15/03/2021 | View | |
| FRED 77 Draft amendments to FRS 101 Reduced Disclosure Framework – 2020/21 Cycle | 28/02/2021 | ||
| Consultation on Revised Review Standard (ISRE UK 2410) for Interim Financial Statements | 19/02/2021 | ||
| FRC Future of Corporate Reporting | |||
| Corporate Transparency and Register Reform: Powers of Registrar | |||
| Corporate Transparency and Register Reform: Improving the Quality and Value of Financial Information on the UK Companies Register | View | ||
| Consultation on Revised Auditing Standard for the Auditor's Responsibilities Relating to Fraud | View | ||
| IFRS Consultation on Sustainability Standards Board | |||
| Draft Advice to European Commission Under Article 8 of the Taxonomy Regulation | View |
Consultations
AIA Responds to Proposed 2024 Revisions to International Education Standards (IESs)
Deadline: 24/07/2024
View CommentRaising Standards in the Tax Advice Market – Strengthening the Regulatory Framework and Improving Registration
Deadline: 29/05/2024
ViewIPSASB | Advancing Public Sector Sustainability Reporting
Deadline: 09/09/2022
IAASA | Public Consultation on IAASA Work Programme 2023 - 2025
Deadline: 26/08/2022
IFRS Foundation | General Sustainability-related Disclosures
Deadline: 29/07/2022
IFRS Foundation | Exposure Draft IFRS S2 Climate-related Disclosures
Deadline: 29/07/2022
IESBA | Proposed Technology-related Revisions to the Code of Ethics
Deadline: 20/06/2022
IPSASB | Exposure Draft (ED) 81, Proposed Update to Conceptual Framework
Deadline: 31/05/2022
Call for Evidence: An Independent Customs Regime
Deadline: 02/05/2022
IAASA: Consultation Paper on Proposals to Adopt SIRs (Ireland)
Deadline: 15/04/2022
FRC Consultation on Annual Review of FRS 101
Deadline: 01/03/2022
IAASB - Proposed International Standard on Auditing of Financial Statements of Less Complex Entities
Deadline: 31/01/2022
IAASA - Proposal to Revise the Irish Quality Management Standards
Deadline: 26/11/2021
Proposed Revisions to the Audit Firm Governance Code
Deadline: 18/11/2021
Amendments to the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 Statutory Instrument 2022
Deadline: 14/10/2021
Call for Evidence: Review of the UK’s AML/CTF Regulatory and Supervisory Regime
Deadline: 14/10/2021
FRC Seeking Views on Amendments Made to the Audit Enforcement Procedure
Deadline: 07/10/2021
Business Combinations under Common Control
Deadline: 01/09/2021
Restoring Trust in Audit and Corporate Governance
Deadline: 08/07/2021
Regulatory Assets and Regulatory Liabilities
Deadline: 30/06/2021
Enterprise Management Incentives: Call for Evidence
Deadline: 26/05/2021
Post-implementation Review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities
Deadline: 10/05/2021
Costs Necessary to Sell Inventories (IAS 2)
Deadline: 14/04/2021
Preparation of Financial Statements when an Entity is No Longer a Going Concern (IAS 10)
Deadline: 14/04/2021
VAT and Value Shifting
Deadline: 30/03/2021
Lease Liability in a Sale and Leaseback
Deadline: 29/03/2021
FRED 77 Draft amendments to FRS 101 Reduced Disclosure Framework – 2020/21 Cycle
Deadline: 28/02/2021
Consultation on Revised Review Standard (ISRE UK 2410) for Interim Financial Statements
Deadline: 19/02/2021
FRC Future of Corporate Reporting
Deadline:
Corporate Transparency and Register Reform: Powers of Registrar
Deadline:
Corporate Transparency and Register Reform: Improving the Quality and Value of Financial Information on the UK Companies Register
Deadline:
ViewConsultation on Revised Auditing Standard for the Auditor's Responsibilities Relating to Fraud
Deadline:
ViewIFRS Consultation on Sustainability Standards Board
Deadline:
| Response | Submitted | |
|---|---|---|
| Independent Review of the Financial Reporting Council | 13/08/2018 | View |
| Recovering the Costs of the Office for Professional Body Anti-Money Laundering Supervision (OPBAS): fees proposals | 01/08/2018 | View |
| AIA Response to HM Treasury: Anti-Money Laundering Supervisory Review | 17/08/2017 | View |
| The Future Auditing Framework for Ireland | 24/11/2016 | View |
| HMRC Strengthening Tax Avoidance Disclosure | 01/07/2016 | View |
| HMRC Tackling Tax Evasion | 01/07/2016 | View |
| Treasury Select Committee Inquiry: Economic Crime | 04/12/2020 | |
| Comprehensive Review of the IFRS for SMEs Standard | 27/10/2020 | |
| Economic Crime Levy Consultation | 14/10/2020 | |
| HM Treasury Fundamental Review of Business Rates: Calls for Evidence | 18/09/2020 | View |
| Proposed IFRS Taxonomy Update: Amendments to IFRS 17, IFRS 4 and IAS 16 | 14/09/2020 | |
| HMRC Raising Standards in the Tax Advice Market: Calls for Evidence | 28/10/2020 | |
| HMRC Charter | 15/10/2020 | |
| FCA CP20/7: Quarterly Consultation Paper No 28 | 31/07/2020 | |
| Discussion Paper - Technological Resources: Using Technology To Enhance Audit Quality | 03/07/2020 | |
| Recovering the Costs of the Office for Professional Body Anti-Money Laundering Supervision (OPBAS): Fees Proposals | 08/01/2018 | |
| IAASB Invitation to Comment, Enhancing Audit Quality in the Public Interest | 16/05/2016 | |
| IESBA Limited Re-exposure of Proposed Changes to the Code Addressing the Long Association of Personnel with an Audit Client | 09/05/2016 | |
| IESBA Exposure Draft, Improving the Structure of the Code of Ethics for Professional Accountants—Phase I | 18/04/2016 |
Response
Recovering the Costs of the Office for Professional Body Anti-Money Laundering Supervision (OPBAS): fees proposals
Deadline: 01/08/2018
ViewTreasury Select Committee Inquiry: Economic Crime
Deadline: 04/12/2020
Comprehensive Review of the IFRS for SMEs Standard
Deadline: 27/10/2020
Economic Crime Levy Consultation
Deadline: 14/10/2020
Proposed IFRS Taxonomy Update: Amendments to IFRS 17, IFRS 4 and IAS 16
Deadline: 14/09/2020
HMRC Raising Standards in the Tax Advice Market: Calls for Evidence
Deadline: 28/10/2020
HMRC Charter
Deadline: 15/10/2020
FCA CP20/7: Quarterly Consultation Paper No 28
Deadline: 31/07/2020
Discussion Paper - Technological Resources: Using Technology To Enhance Audit Quality
Deadline: 03/07/2020
Recovering the Costs of the Office for Professional Body Anti-Money Laundering Supervision (OPBAS): Fees Proposals
Deadline: 08/01/2018
IAASB Invitation to Comment, Enhancing Audit Quality in the Public Interest
Deadline: 16/05/2016
IESBA Limited Re-exposure of Proposed Changes to the Code Addressing the Long Association of Personnel with an Audit Client
Deadline: 09/05/2016
IESBA Exposure Draft, Improving the Structure of the Code of Ethics for Professional Accountants—Phase I
Deadline: 18/04/2016
