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About the Due Process Oversight Committee (DPOC)

The Trustees of the IFRS Foundation have a committee—the DPOC—which is responsible for overseeing the due process procedures of the Board and its Interpretations Committee.

As stated in the IFRS Foundation Due Process Handbook, the DPOC is responsible for:

  • reviewing regularly, and in a timely manner, together with the Board and the IFRS Foundation staff, the due process activities of the Board and the Interpretations Committee, including standard-setting, the development of materials to support the consistent application of IFRS Standards, and the IFRS Taxonomy;
  • reviewing, and proposing updates to, the procedures in the Handbook so as to ensure that they reflect good practice;
  • reviewing the composition of consultative groups to ensure an appropriate balance of perspectives and overseeing the monitoring by the Board and the technical staff of the effectiveness of those groups;
  • responding to correspondence from third parties about due process matters, in collaboration with the Trustee staff and the technical staff; and
  • making recommendations to the Trustees about constitutional changes related to the composition of committees that are integral to due process, as appropriate.

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