DPOC publishes working draft of protocol for due process oversight

10 November 2011

The Trustees’ Due Process Oversight Committee (DPOC) has published a working draft of a protocol for due process oversight.

The protocol is intended to guide the work of the DPOC as it discharges its responsibility for oversight of due process matters, to summarise the principal due process procedures of the IASB as described by the IASB’s Due Process Handbook and to define the performance measurements to be used by the IASB to assist in evaluating and reporting on its adherence to published due process.

The DPOC will publish a final draft of the operating protocol in 2012 for public comment, along with proposed enhancements to the Due Process Handbook.

To download a copy of the working draft, click here. The DPOC has also published an additional document providing context to the operating protocol. This document can be downloaded by clicking here.