{"id":3643,"date":"2025-09-27T21:19:58","date_gmt":"2025-09-27T20:19:58","guid":{"rendered":"https:\/\/www.inprf.org\/consultations-publiques\/"},"modified":"2026-10-15T11:28:23","modified_gmt":"2026-10-15T10:28:23","slug":"consultations-publiques","status":"publish","type":"page","link":"https:\/\/www.inprf.org\/fr\/consultations-publiques\/","title":{"rendered":"Consultations publiques"},"content":{"rendered":"<section class=\"module module--text_media_block my-0 bg-default\">\n\n    \n    <div class=\"container text_media_grid media__pos--right media__pos--below \">\n\n        <div class=\"text_media__text content\">\n\n            <h2 class=\"module-title title--default\">\n        R\u00f4le de la consultation publique\n    <\/h2>\n            \n            <p><!--StartFragment --><span class=\"cf0\">L\u2019INPAS repose sur la transparence et l\u2019inclusivit\u00e9, la consultation publique \u00e9tant au c\u0153ur de son d\u00e9veloppement. Cela garantit la prise en compte des perspectives des utilisateurs et des personnes concern\u00e9es, renfor\u00e7ant ainsi la cr\u00e9dibilit\u00e9 et l\u2019applicabilit\u00e9 pratique. Nous partagerons les nouvelles propositions sur notre site web et inviterons \u00e0 une participation mondiale, les retours contribuant directement \u00e0 l\u2019\u00e9laboration des futures normes.   <\/span><!--EndFragment --><\/p>\n\n            \n            \n        <\/div>\n\n        <div class=\"text_media__media\">\n                            \n                \n                \n                <img decoding=\"async\" \n                            loading=\"lazy\"\n                            width=\"550\" \n                            height=\"367\"\n                            sizes=\"auto, (max-width: 550px) 100vw, 550px\" \n                            srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/placeholder-talking-550x367.jpg 550w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/placeholder-talking-300x200.jpg 300w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/placeholder-talking-225x150.jpg 225w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/placeholder-talking.jpg 600w\"  \n                            src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/placeholder-talking-550x367.jpg\" \n                            title=\"placeholder-talking\" \n                            alt=\"placeholder-talking\"\"\/>\n\n                \n                \n            \n                    <\/div>\n\n    <\/div>\n<\/section><section class=\"module module--text mb-0 bg-limegreen module-background-spacing\">\n\n    <div class=\"container text__column text__column--100\">\n\n        <div class=\"text__column__tile text__column__tile--100\">\n            <h3>Open Consultations<\/h3>\n<p>We are consulting on our draft Due Process &#8211; open until 20 November 2026.<\/p>\n\n\n                                                \n                                            <a class=\"btn btn--arrow mt-4\" href=\"https:\/\/www.inprf.org\/fr\/consultation-papers\/consultation-sur-le-processus-regulier\/\">\n                            Due process consultation\n                        <\/a>\n                                                        \n                                                \n        <\/div>\n\n        \n         \n    <\/div>\n\n\n<\/section>\n\n<section\n    class=\"module module--feature_cards_block mb-0 bg-default\">\n\n    \n    <div class=\"container\">\n\n                <div class=\"content text-\">\n            <h2 class=\"module-title title--line\">\n        Consultations cl\u00f4tur\u00e9es\n    <\/h2>\n\n            <div class=\"module-intro content text-\">\n                <p>There were four public consultations during the development of the first edition of INPAS:<\/p>\n<ul>\n<li>a Consultation Paper, and<\/li>\n<li>three Exposure Drafts<\/li>\n<\/ul>\n<div dir=\"auto\">Across the consultation process, 704 responses were received, comprising 230 written submissions and 474 survey responses, with participation spanning 93 countries.<\/div>\n\n\n                            <\/div>\n        <\/div>\n        \n              \n\n    <\/div>\n\n<\/section><section class=\"module module--text_media_block default bg-lightgrey module-background-spacing\">\n\n    \n    <div class=\"container text_media_grid media__pos--right media__pos--below \">\n\n        <div class=\"text_media__text content\">\n\n            <h2 class=\"module-title title--line\">\n        Document de consultation (2021)\n    <\/h2>\n            \n            <p>Ce document de consultation publi\u00e9 en janvier 2021 pr\u00e9sentait les principales questions et propositions pour l\u2019\u00e9laboration de directives en mati\u00e8re d\u2019information financi\u00e8re sp\u00e9cifiques aux OBNL.<\/p>\n\n            \n                                            <a href=\"https:\/\/www.inprf.org\/consultation-papers\/consultation-paper-1-2021\/\" class=\"btn btn--arrow\" target=\"_self\">En savoir plus sur le document de consultation<\/a>\n             \n        <\/div>\n\n        <div class=\"text_media__media\">\n                            \n                \n                \n                <img decoding=\"async\" \n                            loading=\"lazy\"\n                            width=\"550\" \n                            height=\"375\"\n                            sizes=\"auto, (max-width: 550px) 100vw, 550px\" \n                            srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/CP-cover-550x375.png 550w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/CP-cover-300x205.png 300w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/CP-cover-1024x698.png 1024w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/CP-cover-768x524.png 768w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/CP-cover-1536x1048.png 1536w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/CP-cover-2048x1397.png 2048w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/CP-cover-220x150.png 220w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/CP-cover.png 2265w\"  \n                            src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/CP-cover-550x375.png\" \n                            title=\"CP cover\" \n                            alt=\"Consultation Paper cover\"\"\/>\n\n                \n                \n            \n                    <\/div>\n\n    <\/div>\n<\/section><section\n    class=\"module module--feature_cards_block my-0 bg-default\">\n\n    \n    <div class=\"container\">\n\n                <div class=\"content text-\">\n            <h2 class=\"module-title title--line\">\n        Expos\u00e9s-sondages\n    <\/h2>\n\n            <div class=\"module-intro content text-\">\n                <p><strong data-start=\"106\" data-end=\"125\">Exposure Drafts<\/strong> are drafts of the proposed text, published to gather public feedback before the standards are issued. This consultation process ensures the drafts are refined based on input received, forming a vital part of the INPAS due process. This enhances the credibility, acceptance, and practicality of INPAS for all stakeholders.<\/p>\n<ul>\n<li>The first edition of INPAS was set out in three Exposure Drafts.<\/li>\n<li>While the INPAS (Standard) was under development is was referred to as INPAG (Guidance).<\/li>\n<\/ul>\n\n\n                            <\/div>\n        <\/div>\n        \n                          <div class=\"cards cards-grid cards--column\">\n            \n                \n                \n                                    <a class=\"card card--feature no-underlines\" href=\"https:\/\/www.inprf.org\/consultation-papers\/exposure-draft-1-2022\/\"\n                    target=\"_blank\">\n                    \n                                                <div class=\"card__image mb-3\">\n                            <img loading=\"lazy\" decoding=\"async\" width=\"264\" height=\"148\" src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/ED1-cover-264x148.png\" class=\"overlay\" alt=\"Cover page of Exposure Daft 1\" srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/ED1-cover-264x148.png 264w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/ED1-cover-836x472.png 836w\" sizes=\"auto, (max-width: 264px) 100vw, 264px\" \/>\n                        <\/div>\n                        \n                                                <div class=\"subtitles mb-3\">\n                            <span class=\"subtitle bg-turquoise\">\n                                Cadrage\n                            <\/span>\n                        <\/div>\n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Exposure Draft 1 (2022)<\/h3>\n                            <\/div>\n                            \n                            <p>Describing NPOs, key concepts and principles, the scope of the financial statements and narrative reporting.<\/p>\n\n\n                                                                                        <div>\n                                    <span class=\"btn btn--arrow\">\n                                        Consulter l\u2019expos\u00e9-sondage 1\n                                    <\/span>\n                                <\/div>\n                                                    <\/div>\n                        \n\n                                        <\/a>\n                        \n                \n                                    <a class=\"card card--feature no-underlines\" href=\"https:\/\/www.inprf.org\/consultation-papers\/exposure-draft-2-2023\/\"\n                    target=\"\">\n                    \n                                                <div class=\"card__image mb-3\">\n                            <img loading=\"lazy\" decoding=\"async\" width=\"264\" height=\"148\" src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/ED2-cover-264x148.png\" class=\"overlay\" alt=\"\" srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/ED2-cover-264x148.png 264w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/ED2-cover-836x472.png 836w\" sizes=\"auto, (max-width: 264px) 100vw, 264px\" \/>\n                        <\/div>\n                        \n                                                <div class=\"subtitles mb-3\">\n                            <span class=\"subtitle bg-turquoise\">\n                                Comptabilit\u00e9\n                            <\/span>\n                        <\/div>\n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Exposure Draft 2 (2023)<\/h3>\n                            <\/div>\n                            \n                            <p>Grant revenue and grants to others, donations in kind, inventory, foreign currency translation and other topics. <\/p>\n\n\n                                                                                        <div>\n                                    <span class=\"btn btn--arrow\">\n                                        Consulter l\u2019expos\u00e9-sondage 2\n                                    <\/span>\n                                <\/div>\n                                                    <\/div>\n                        \n\n                                        <\/a>\n                        \n                \n                                    <a class=\"card card--feature no-underlines\" href=\"https:\/\/www.inprf.org\/consultation-papers\/exposure-draft-3-2024\/\"\n                    target=\"_blank\">\n                    \n                                                <div class=\"card__image mb-3\">\n                            <img loading=\"lazy\" decoding=\"async\" width=\"264\" height=\"148\" src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/Ed3-cover-264x148.png\" class=\"overlay\" alt=\"Cover page of Exposure Draft 3\" srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/Ed3-cover-264x148.png 264w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/Ed3-cover-836x472.png 836w\" sizes=\"auto, (max-width: 264px) 100vw, 264px\" \/>\n                        <\/div>\n                        \n                                                <div class=\"subtitles mb-3\">\n                            <span class=\"subtitle bg-turquoise\">\n                                Pr\u00e9sentation\n                            <\/span>\n                        <\/div>\n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Exposure Draft 3 (2024)<\/h3>\n                            <\/div>\n                            \n                            <p>Fund accounting, expenses presentation and disclosure, fundraising costs, and Harmonised Grant Reporting.<\/p>\n\n\n                                                                                        <div>\n                                    <span class=\"btn btn--arrow\">\n                                        Consulter l\u2019expos\u00e9-sondage 3\n                                    <\/span>\n                                <\/div>\n                                                    <\/div>\n                        \n\n                                        <\/a>\n                                  <\/div>\n          \n\n    <\/div>\n\n<\/section><section class=\"module module--cta module--cta--encadr\u00e9 container default\">\n    <div class=\"bg-turquoise module-background-spacing p-4 p-lg-5\">\n\n        <div class=\"d-lg-flex justify-content-lg-between\">\n            <div class=\"cta-wrapper d-lg-flex justify-content-lg-center mb-2 mb-lg-0\">\n                <h2 class=\"module-title title--default\">\n        R\u00e9troaction\n    <\/h2>\n                \n                                    <div class=\"cta__copy content\">\n                        <p>La consultation et la participation sont fondamentales pour le d\u00e9veloppement futur de l\u2019INPAS.<\/p>\n<p>Nous accueillons favorablement vos commentaires sur tout ce que vous souhaitez partager concernant l\u2019INPAS.<\/p>\n\n                    <\/div>\n                \n                                    <div>\n                        <a href=\"https:\/\/www.inprf.org\/fr\/nous-contacter\/\" class=\"btn btn--arrow mb-0\">\n                            Nous contacter\n                        <\/a>\n                    <\/div>\n                            <\/div>\n    \n                            <div>\n                    <img loading=\"lazy\" decoding=\"async\" width=\"240\" height=\"192\" src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/icons\/login-to-download-icon.png\" class=\"attachment-header-large size-header-large\" alt=\"\" srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/icons\/login-to-download-icon.png 240w, https:\/\/www.inprf.org\/wp-content\/uploads\/icons\/login-to-download-icon-188x150.png 188w\" sizes=\"auto, (max-width: 240px) 100vw, 240px\" \/>\n                <\/div>\n                    <\/div>\n    <\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"","protected":false},"author":5,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-3643","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Consultations 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