Due Process Handbook


The UKEB Due Process Handbook (Handbook) can be accessed here.

The Handbook sets out the due process that the UKEB follows in carrying out its statutory functions, which consist of:

a) influencing the development of international accounting standards[1] and the other activities of the International Accounting Standards Board (IASB) and the IFRS Interpretations Committee; and

b) endorsing and adopting new international accounting standards, amendments to international accounting standards or IFRIC Interpretations for use in the UK.

This Handbook describes 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.

[1] This term has the meaning given in SI 2019/685 by referring to Article 2 of Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards:

‘international accounting standards’ shall mean International Accounting Standards (IAS), International Financial Reporting Standards (IFRS) and related Interpretations (SIC-IFRIC interpretations), subsequent amendments to those standards and related interpretations, future standards and related interpretations issued or adopted by the International Accounting Standards Board (IASB)’.

Handbook Consultation

On 21 February 2022 the UKEB published a [draft] Handbook for public consultation.

The public consultation period closed on 6 June 2022. Thank you to all stakeholders that provided feedback.

All responses received were considered when finalising the Handbook. The Handbook was published on 8 December 2022. An accompanying Feedback Statement describes how the UKEB addressed the feedback received from stakeholders.

The following relevant documents are available at the foot of this page.

  • Due Process Handbook (published 8 December 2022)
  • Responses from stakeholders
  • Draft Due Process Handbook 
  • Feedback Statement

UKEB meetings

Due Process Handbook-related topics were discussed in the following UKEB meetings.

  • 18 May 2021: Draft Due Process Handbook–Overview, introductory sections, influencing processes and endorsement processes
  • 9 July 2021: Draft Due Process Handbook–Endorsement processes 
  • 20 July 2021: [Draft] Due Process Handbook—Processes for thought leadership, research programme, and post-implementation reviews
  • 28 October 2021: Due Process Handbook–Processes for Advisory groups, Influencing the work of the IFRS Interpretations Committee; and Due Process Compliance Statement.
  • 18 November 2021: Due Process Handbook–Review of full draft of the Due Process Handbook
  • 9 December 2021: Due Process Handbook–Update
  • 20 January 2022: Due Process Handbook–Revised draft of the consolidated version of the Handbook
  • 18 July 2022: Draft Due Process Handbook–Review of Comments Received
  • 23 September 2022: Due Process Handbook–Discussion of Revised Due Process Handbook
  • 20 October 2022: [Revised draft] Due Process Handbook
  • 14 December 2022: Due Process Handbook—Feedback Statement
Document type
15 December 2022
08 December 2022
06 June 2022
27 May 2022
23 May 2022
23 May 2022
20 May 2022
22 April 2022
21 February 2022
21 February 2022