In October 2018, the government launched a consultation to determine if mandatory reporting of ethnicity pay gaps would help to address pay disparity. In response to the consultation, the Association of Accounting Technicians (AAT) has suggested that any requirements to report ethnicity pay gaps should apply to organisations with 50 or more employees.nnThe Institute for Public Policy Research, a think tank, has called for pay gap reporting to be extended to cover disability pay gaps as well.nnIn June 2019, Hilary Spencer, director of the Government Equalities Office, told MPs that there was “probably an argument” for changing the reporting requirements from year four (2021) and that there would be a formal review of the legislation in 2022. In September 2021, the CIPD urged the UK government to make ethnicity pay gap reporting mandatory for all large employers from April 2023.nnNew regulations that require some large UK companies to report their executive pay ratios was announced in January 2019, and the first reports were published from January 2020 onwards.