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The Trustees' Due Process Oversight Committee (DPOC) typically meets at least three times a year with the leadership of the International Accounting Standards Board and the International Sustainability Standards Board together with their senior staff. The meetings are held in public. Any correspondence sent to the DPOC regarding the standard-setting process is reviewed in these meetings (note that the DPOC has no jurisdiction over, and does not consider, technical decisions made by the boards).

The remit of the DPOC is to oversee the boards' and the IFRS Interpretations Committee's compliance with the IFRS Foundation's published due process. As such, the DPOC welcomes correspondence with third parties regarding due process considerations on the work of the Foundation’s standard-setting bodies. If you wish to correspond with the DPOC, please ensure you specifically address the due process comments or concerns that you have. The DPOC is unable to intervene on matters not related to due process.

The protocol that the DPOC follows in dealing with correspondence is set out in Section 9 of the Due Process Handbook. It can be summarised as follows:

  1. Letters to the DPOC are submitted using the webform accessed by clicking the Contact the DPOC button. 
  2. The Director of Trustee activities and the boards’ technical staff will be asked to provide an initial analysis of the topics raised by the letter in advance of the next DPOC meeting.
  3. At their meeting, the DPOC will review the correspondence and staff analysis before determining how to proceed. In most cases, the DPOC will provide a response in writing.

In the interests of transparency, all correspondence from interested parties to the DPOC, as well as the staff analysis and response from the DPOC, will be published on our public website. Whilst all correspondence will be published on our public website, interested parties who contact the DPOC have the right to remain anonymous on request.

By submitting a letter to the DPOC, respondents agree that their correspondence will be posted on the IFRS Foundation website.

Please consult our Terms and Conditions for any further information.