<p>As set out in the published terms of reference (<a href="http://www.gov.uk/government/publications/prompt-payment-and-cash-flow-review/payment-and-cash-flow-review-terms-of-reference" target="_blank">www.gov.uk/government/publications/prompt-payment-and-cash-flow-review/payment-and-cash-flow-review-terms-of-reference</a>), we anticipate delivery of a conclusions document in 2023 which would:</p><ul><li>summarise our findings in response to the engagement undertaken, and next steps;</li><li>respond to the consultation on the Payment Practices and Performance Regulations 2017;</li><li>set out the findings of the statutory review on the performance of the Small Business Commissioner.</li></ul>