Due Process Oversight Committee (DPOC)


The IASB’s due process is is set out in its Due Process Handbook and is based on the principles of transparency, full and fair consideration of the perspectives of those affected by IFRSs globally, and accountability.

Under the IFRS Foundation Constitution, the IFRS Foundation Trustees have responsibility to establish, amend, and review compliance with, the operating procedures, consultative arrangements and due process for the IASB, the Interpretations Committee and the Advisory Council.

The Due Process Oversight Committee (DPOC) is a Trustee committee established in 2006 to be responsible for:

  • approving due process and overseeing the IASB’s compliance with due process, including benchmarking the IASB's due process against other organisations to ensure 'best practice'
  • reviewing the Trustees’ fulfilment of their oversight function in accordance with the IFRS Foundation Constitution.

The DPOC meets regularly with the IASB and periodically with the IFRS Advisory Council and the IFRS Interpretations Committee to help ensure effective due process.

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