Due Process Oversight Committee (DPOC)
The Trustees' Due Process Oversight Committee (DPOC) is responsible for approving due process and overseeing the IASB’s compliance with due process, and reviewing the Trustees’ fulfillment of their oversight function in accordance with the Constitution of the IFRS Foundation.
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The Due Process Oversight Committee is a standing committee of the Trustees. The DPOC meets in person at least four times a year and meets with the IASB at least a year. The DPOC will also convene via conference call as and when required and if necessary the Committee may conduct business by correspondence.
The DPOC develops proposals and measurement targets, monitors the achievement of those targets and alerts the Trustees when targets are not being met. In addition, the DPOC’s responsibilities include among others:
- to review and propose updates to the due process handbooks for the IASB, the Interpretations Committee and XBRL;
- to monitor compliance with due process, and to examine complaints of alleged non-compliance;
- to discuss the IASB’s proposed approach to consultations for new projects; and
- to approve the composition of IASB working groups to ensure an appropriate balance of perspectives.
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 DPOC activity by date
View activity of the Due Process Oversight Committee organised by the date of the DPOC meeting.
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 DPOC activity by standard or project
View activity of the Due Process Oversight Committee organised by standard-setting project.
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 DPOC membership
The Due Process Oversight Committee is a standing committee of the Trustees and has members from around the world.
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