On 10 July 2018, the Prudential Regulation Authority (PRA) issued an update to a proposed change to the Branch Return Form (the Form). The change requests that firms indicate the accounting standard applied to them: found in cell H30 of the amended document.

The PRA seeks to consult on this change, however unless / until the rule is amended formally, the form in the PRA Rulebook remains unchanged. Despite this, the PRA has requested that firms use the amended form going forwards.