On 12 February 2019, the FCA published a direction relating to a modification by consent of a rule (16.23A.6R(1)) in the Supervision manual (SUP) for employers’ liability register compliance reporting. This modification allows a firm to appoint the Employer’s Liability Trading Office (ELTO) , instead of an auditor, to prepare a report satisfying the requirements of SUP 16.23A.6(2). It is available to all firms that are members of the ELTO and will last for three years from the granting date.