Global Standards for the world economy

Wednesday 02 December 2020

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Due Process Oversight Committee (DPOC)

How to contact the DPOC

The Trustees’ Due Process Oversight Committee (DPOC) meets at least once a quarter with the leadership of the IASB. As part of these meetings, the DPOC reviews any correspondence sent to it regarding the IASB’s standard-setting process (note that the DPOC has no jurisdiction over, and does not consider, technical decisions made by the IASB).

The remit of the DPOC is to oversee the IASB’s compliance with its published due process. As such, the DPOC welcomes correspondence with third parties regarding due process considerations of the work of the IASB. If you wish to correspond with the DPOC, please ensure you address specifically the due process comments or concerns that you have. The DPOC is unable to intervene on matters not related to due process.

Correspondence received by the DPOC will be dealt with in the following way:

  1. Letters to the DPOC are submitted by email to or by post.
  2. IASB 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 the public website.

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

By submitting a letter to the DPOC, respondents also agree to the Written Communication Policy of the IFRS Foundation