Due Process

Overview

The Due Process Handbook (DPH or Handbook) will set out the due process requirements the Board will apply to its activities to enable it to uphold its guiding principles of accountability, independence, transparency and thought leadership when fulfilling its statutory functions.

It will describe the due process requirements for the UKEB’s activities relating to:

(a) influencing the development of international accounting standards and the other activities of the IASB and the IFRS Interpretations Committee; and

(b) endorsing and adopting international accounting standards.

This Handbook will also describe additional due process steps that the UKEB follows for:

(a) carrying out its thought leadership activities and developing its own research programme;

(b) performing its own post-implementation reviews;

(c) setting up and operating advisory groups; and

(d) ensuring it complies with the required due process steps in this Handbook.

Request for comments on UKEB’s [draft] Due Process Handbook 

The UKEB has issued its [draft] Due Process Handbook for public consultation. The UKEB welcomes stakeholders’ views on this draft Handbook. All stakeholder feedback received by 6 June 2022 will be considered when finalising the Due Process Handbook.

If you would like to comment, please complete the ‘Your Details’ form and provide feedback using the ‘Invitation to Comment’ template.

Please respond by close of business on 6 June 2022 to UKEndorsementBoard@endorsement-board.uk

Links to the [draft] Due Process Handbook and the Invitation to Comment can be found below.