Correspondence with third parties
The Trustees’ Due Process Oversight Committee (DPOC) meets at least once a quarter with the leadership of the IASB. As part of these meetings, the DPOC reviews any correspondence sent to it regarding the IASB’s standard-setting process (note that the DPOC has no jurisdiction over, and does not consider, technical decisions made by the IASB).
Correspondence received by the DPOC will be dealt with in the following way:
- Letters to the DPOC are submitted by email to dpoc@ifrs.org or by post.
- IASB staff will be asked to provide an initial analysis of the topics raised by the letter in advance of the next DPOC meeting.
- At their meeting, the DPOC will review the correspondence and staff analysis before determining how to proceed. In most cases, the DPOC will provide a response in writing.
In the interests of transparency, all correspondence from interested parties to the DPOC, as well as the staff analysis and response from the DPOC will be published on the public website. By submitting a comment letter to the DPOC respondents agree that their correspondence will be posted in the IASB website.