Due Process


The Due Process Handbook (DPH or Handbook) will set out the due process requirements the UKEB will apply to its activities to uphold its guiding principles of accountability, independence, transparency and thought leadership. 

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

  • influencing the development of IFRS and thought-leadership activities such as research
  • endorsement and adoption of IFRS 

Activities will be proportionate to the size and scope of the project and the level of impact on UK stakeholders.


The draft Handbook is expected to be issued for public consultation in Q2 2021

Click to access Interim procedure for adopting international accounting standards for use in the UK 

Our influencing projects can be found here