Due process consultation

Overview

The INPRF is seeking feedback on its draft INPRF Due Process by 20 November 2026. Due process is the set of procedures that helps ensure standards are developed transparently and in the public interest, informed by evidence, and shaped by stakeholder input before decisions are finalised.

This draft updates the Due Process used by the IFR4NPO project, adapting it for the next phase of INPRF’s work. This includes the maintenance and future development of INPAS and Practice Guides as well as resources to support adoption and implementation.

Your comments are important in helping to ensure a robust, credible process for the future.

Summary of Proposals

Due process is essential to building trust in INPRF’s technical activities. It is based on the principles of transparency, inclusiveness, accountability and proportionality and agility.

The draft INPRF Due Process establishes that:

the Technical Advisory Group (TAG) is the primary technical body of the INPRF;
the INPRF Board of Trustees (Trustees) is responsible for the oversight of due process and approval of INPRF publication of technical materials, based on TAG recommendations; and
other formal groups (INPRF advisory groups) provide advice to the TAG.

The draft INPRF Due Process includes the process for:

periodic consultations on technical priorities, set out in INPRF’s technical work plan, and changes to those priorities in between periodic consultations;
adding to or amending INPAS, Implementation Guidance, Basis for Conclusions and Practice Guides; and
developing supporting technical materials that assist with implementation and consistent application of INPAS and Practice Guides.

Download the draft Due Process document below, and scroll down for flow charts that provide a more visual presentation.

Draft Due Process for comment

How to comment

Please send your feedback as a PDF file to nili.shah@inprf.org by 20 November 2026. Your feedback should include:

Your name, title and organisation.
Your role (for example, user, preparer or auditor of non-profit organisation financial statements; standard-setter; regulator; or academic).
Your jurisdiction (if you represent a region, please state which one. If you represent an international body, please state that.)
Your feedback and reasons for your feedback.

Feedback will be made public on this page unless the respondent requests confidentiality. Such requests will not normally be granted without a good reason—for example, commercial confidence. If you would like to request confidentiality, please contact us before submitting your letter.

Views expressed in any feedback represent those of the relevant respondent. They do not represent the views of the INPRF, the Board of Trustees or any of their individual members, or any of the staff of the INPRF.

Flow charts