Deloitte comment letters (FRC, BEIS 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, Energy and Industrial Strategy (BEIS).

Related Publications

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 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'.

Deloitte comment letter on the draft European Sustainability Reporting Standards (ESRS)

10 Aug, 2022

Deloitte supports consistent reporting of high-quality, relevant, reliable and comparable information that will enable investors and other relevant stakeholders to make decisions that support the transition to a green and inclusive economy. The draft European Sustainability Reporting Standards (ESRS) are comprehensive and generally have the potential to result in relevant information, but we have key concerns that they will create issues for the quality of the information provided, the effective implementation and enforceability of the standards, and consequently will not support the ultimate objective.

Deloitte comment letter on the periodic review of FRS 102

29 Oct, 2021

We have published our comment letter on the periodic review of FRS 102 and other UK and Ireland accounting standards.

Deloitte comment letter on the FCA’s consultation paper 21/18 'Enhancing climate-related disclosures by standard listed companies and seeking views on ESG topics in capital markets' Image

Deloitte comment letter on the FCA’s consultation paper CP21/18

11 Sep, 2021

We have published our comment letter on Financial Conduct Authority’s (FCA's) consultation paper CP21/18 'Enhancing climate-related disclosures by standard listed companies and seeking views on ESG topics in capital markets' (“the CP”).

Deloitte comment letter on the FCA’s consultation paper 21/17 'Enhancing climate-related disclosures by asset managers, life insurers and FCA-regulated pension providers' Image

Deloitte comment letter on the FCA’s consultation paper CP21/17

11 Sep, 2021

We have published our comment letter on the Financial Conduct Authority’s (FCA's) consultation paper CP21/17 'Enhancing climate-related disclosures by asset managers, life insurers and FCA-regulated pension providers (“the CP”).

Deloitte comment letter on the proposed CSRD

16 Jul, 2021

We support many of the proposals of the CSRD, including the development of EU Sustainability Reporting standards (ESRS) allowing for both international consistency and catering for EU needs and its legislative landscape. However, we note that issues at stake are global, investors and other stakeholders are often global, and many companies operate and source through global value chains. Therefore, similar to the G7 ministers of finance and central bank governors, we support a baseline global reporting standard for sustainability to be developed by the IFRS Foundation, which jurisdictions can further supplement.

Deloitte comment letter on FRED 77 'Draft amendments to FRS 101 Reduced Disclosure Framework – 2020/21 cycle' Image

Deloitte comment letter on the BEIS 'Restoring trust in audit and corporate governance’ White Paper

09 Jul, 2021

We have published our response to the Department for Business, Energy and Industrial Strategy (BEIS) 'Restoring trust in audit and corporate governance' White Paper.

Deloitte comment letter on FRED 78 'Draft amendments to FRS 102 and FRS 105 - Covid-19 related rent concessions beyond 30 June 2021'

05 May, 2021

We have published our comment letter on the Financial Reporting Council's (FRC's) Financial Reporting Exposure Draft (FRED) 78 'Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime - COVID-19-related rent concessions beyond 30 June 2021'.

Deloitte comment letter on the BEIS consultation on climate-related financial disclosures

05 May, 2021

We have commented on the Department for Business, Energy & Industrial Strategy (BEIS) consultation on requiring mandatory climate-related financial disclosures by publicly quoted companies, large private companies and Limited Liability Partnerships (LLPs). We welcome this consultation paper as an important step towards the UK government’s goal of achieving transparency in business reporting on climate-related issues across the UK economy.

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

Related Publications

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 Transition Plan Taskforce consultation on private sector transition plans

Deloitte comment letter on FRED 80

Deloitte comment letter on the draft European Sustainability Reporting Standards (ESRS)

Deloitte comment letter on the periodic review of FRS 102

Deloitte comment letter on the FCA’s consultation paper CP21/18

Deloitte comment letter on the FCA’s consultation paper CP21/17

Deloitte comment letter on the proposed CSRD

Deloitte comment letter on the BEIS 'Restoring trust in audit and corporate governance’ White Paper

Deloitte comment letter on FRED 78 'Draft amendments to FRS 102 and FRS 105 - Covid-19 related rent concessions beyond 30 June 2021'

Deloitte comment letter on the BEIS consultation on climate-related financial disclosures

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Correction list for hyphenation