Deloitte comment letters (FRC, DBT and other UK organisations)

A key part of due process is constituent feedback. This page provides quick access to Deloitte comment letters on key proposals from various organisations such as the Financial Reporting Council (FRC) and The Department for Business and Trade (DBT) (formerly The Depertment for Business, Energy and Industrial Strategy (BEIS)).

Related Publications

Deloitte comment letter on FRED 85 — Draft amendments to FRS 101 Reduced Disclosure Framework 2023/24 cycle

06 Feb, 2024

We have published our comment letter on Financial Reporting Exposure Draft (FRED) 85 'Draft amendments to FRS 101 Reduced Disclosure Framework 2023/24 cycle'.

Deloitte comment letter on DESNZ call for evidence on Scope 3 Emissions

11 Jan, 2024

We have published our comment letter on the call for evidence on Scope 3 Emissions in the UK Reporting Landscape issued by the Department for Energy Security and Net Zero (DESNZ).

Deloitte comment letter on FRED 84 — Draft amendments to FRS 102 'Supplier finance arrangements'

14 Dec, 2023

We have published our comment letter on Financial Reporting Exposure Draft (FRED) 84 'Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland – Supplier finance arrangements'.

Deloitte comment letter on draft SORP for Limited Liability Partnerships Image

Deloitte comment letter on updated draft SORP for Limited Liability Partnerships

01 Nov, 2023

We have published our comment letter on the Consultative Committee of Accountancy Bodies’ (CCAB’s) updated draft of its Limited Liability Partnerships (LLPs) Statement of Recommended Practice (SORP).

Deloitte comment letter on the UK Sustainability Disclosure Technical Advisory Committee’s call for evidence on the UK endorsement of IFRS S1 and IFRS S2

20 Oct, 2023

We have published our response to the UK Sustainability Disclosure Technical Advisory Committee’s (UK SDTAC’s) call for evidence on the UK endorsement of IFRS S1 and IFRS S2 (“the call for evidence”).

Deloitte comment letter on DBT non-financial reporting review call for evidence

18 Aug, 2023

We have published our comment letter on the Department for Business and Trade’s (DBT’s) call for evidence on the UK’s non-financial reporting framework (“the call for evidence”).

Deloitte comment letter on Minimum Standard for Audit Committees Image

Deloitte comment letter on draft minimum standard for audit committees

14 Jun, 2023

We have published our comment letter on the Financial Reporting Council's ('FRC's') consultation on its draft proposal for a minimum standard for audit committees.

Deloitte comment letter on FRED 83 — Draft amendments to FRS 102 and FRS 101 'International tax reform – Pillar Two model rules'

25 May, 2023

We have published our comment letter on Financial Reporting Exposure Draft (FRED) 83 'Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and FRS 101 Reduced Disclosure Framework International tax reform – Pillar Two model rules'.

Deloitte comment letter on FRED 82 'Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and other FRSs'

05 May, 2023

We have published our comment letter on the Financial Reporting Council's (FRC's) Financial Reporting Exposure Draft (FRED) 82 'Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and other FRSs'.

Deloitte comment letter on the Reporting on Payment Practices and Performance Regulations 2017 and the Limited Liability Partnerships (Reporting on Payment Practices and Performance) Regulations 2017

30 Apr, 2023

We have published our comment letter on the Government’s consultation on the Reporting on Payment Practices and Performance Regulations 2017 and the Limited Liability Partnerships (Reporting on Payment Practices and Performance) Regulations 2017 (‘the Regulations’).

Deloitte comment letter on Transition Plan Taskforce consultation on private sector transition plans Image

Deloitte comment letter on the Transition Plan Taskforce consultation on private sector transition plans

08 Mar, 2023

We have responded to the Transition Plan Taskforce’s (TPT's) consultation on the proposed Disclosure Framework and Implementation Guidance.

Deloitte comment letter on FRED 80

12 Aug, 2022

We have commented on Financial Reporting Exposure Draft (FRED) 80: 'Draft amendments to FRS 100 Application of Financial Reporting Requirements'.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.

IAS plus

IAS plus

Deloitte User?

IAS plus

Deloitte comment letters (FRC, DBT and other UK organisations)

Related Publications

Deloitte comment letter on FRED 85 — Draft amendments to FRS 101 Reduced Disclosure Framework 2023/24 cycle

Deloitte comment letter on DESNZ call for evidence on Scope 3 Emissions

Deloitte comment letter on FRED 84 — Draft amendments to FRS 102 'Supplier finance arrangements'

Deloitte comment letter on updated draft SORP for Limited Liability Partnerships

Deloitte comment letter on the UK Sustainability Disclosure Technical Advisory Committee’s call for evidence on the UK endorsement of IFRS S1 and IFRS S2

Deloitte comment letter on DBT non-financial reporting review call for evidence

Deloitte comment letter on draft minimum standard for audit committees

Deloitte comment letter on FRED 83 — Draft amendments to FRS 102 and FRS 101 'International tax reform – Pillar Two model rules'

Deloitte comment letter on FRED 82 'Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and other FRSs'

Deloitte comment letter on the Reporting on Payment Practices and Performance Regulations 2017 and the Limited Liability Partnerships (Reporting on Payment Practices and Performance) Regulations 2017

Deloitte comment letter on the Transition Plan Taskforce consultation on private sector transition plans

Deloitte comment letter on FRED 80

Quick links

Correction list for hyphenation